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HMRC internal manual

Customs Special Procedures Manual

Removals for re-export: postal re-exports – Royal Mail procedures

Goods may be re-exported by any postal method allowed under the Post Office Regulations. As the re-export declaration cannot be input to CHIEF when goods are delivered to Royal Mail for posting, declarations must be made before the posting of the goods. A declaration should be made using one of the procedures allowed under the National Export System (NES), see SPE15585 (The goods must not be posted until the acceptance advice has been received.) Where re-exports will be made by post, the manner of notification and the evidence to prove disposal of the goods must be included in the customs warehouse authorisation letter.