Possibility of Filing Reexport Declarations for Non-EU Goods Leaving Temporary Storage or Free Zone

• Reexportation is not considered a customs regime under the Union Customs Code.
• Reexportation can occur after goods have been in customs warehouse, active processing, temporary importation, free zone, or temporary storage.
• Goods leaving the customs territory of the Union can be covered by a reexport declaration, exit summary declaration, or reexport notification.
• Article 270 of the Union Customs Code outlines the requirements for reexporting non-Union goods.
• Certain goods are exempt from reexport declaration requirements, such as those in external transit or directly reexported from a free zone.
• Direct reexportation from a free zone or temporary storage requires an exit summary declaration or reexport notification.
• Indirect reexportation from temporary storage or free zone is allowed with a reexport declaration.
• Indirect export involves different customs offices for reexportation and exit.

Source: sede.agenciatributaria.gob.es

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---