Re-export of goods and its intricacies

Customs procedure referred to as re-export involves resale of the products previously imported into the country’s territory in the third countries, i.e. their export and disposal abroad. In the process of re-export the state of imported goods should either remain unchanged, or undergo minimal or minor changes (re-packaging, normal wear and tear, etc.) excluding any kind of processing. In most cases, re-export implies natural resources, raw materials or finished products.  

Re-export of goods can be both direct (including importation of imported products) and indirect (without any importation when the goods are delivered straight to other countries). This customs measure shall be applied even in case when the recipient, for whatever reason is not satisfied with the product (due to factory defect, or quality inconsistency, etc.), the consignment of goods shall be sent back to the foreign supplier/manufacturer with return of all the expenses related to payment of import customs duties and taxes.


                                                      The re-export procedure is possible only under certaiconditions:


  • The product to be re-exported must be foreign;
  • Export of products can be carried out not later than two years after being imported into the country;
  • You must have re-export permits of respective category of goods;
  • Contracts for import/export of products, confirming the absence of prohibited re-exported products are required;
  • You must have a written consent declared by the customs authorities in respect of current re-export terms, a receipt of acceptance of all the obligations as guarantee of safe and timely transfer of goods from the country.


The procedure of customs re-export is a great chance for any entrepreneur to set up a profitable business. This is an opportunity to purchase high-quality products at the most competitive prices, establish fruitful partnership with foreign manufacturers and trade not only within their home country, but also expand their customer base abroad.

                Re-export to Europe with MARR


With MARR, as a professional provider of import and export operations, you will be able to implement the whole range of customs and logistics activities required for your business.

We conduct re-export operations of four types:

  • Forced export of goods (required if previously imported goods were not in demand at the local market and cannot be effectively disposed of);
  • Speculative re-export (appropriate if goods were originally imported for further resale abroad);
  • Accounting re-export (without importing products into the country; such operations are nominally recorded by customs statistics as export);
  • Technological re-export (relevant for the companies that use previously imported components to manufacture products for export).

Re-export customs procedure in the European Union is subject to the individual laws involved in import and export operation of countries. 

To exclude all possible costs and losses, we are ready to offer you assistance of qualified Polish operators, MARR, who will solve any logistical challenge for you, or a complex of tasks. 

You can find out more now about the detailed scheme of goods re-export to Europe by contacting our consultants for advice.