GlossaryEN1 min readUpdated: Jun 18, 2026

Re-export

A re-export is the outward movement of goods that were previously imported into a country without having undergone any substantial processing or transformation there.

Last updated: 18 June 2026Published: 27 January 2026

Source: https://eur-lex.europa.eu/eli/reg/2013/952/oj

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Logistics Concept

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A re-export is the outward movement of goods that were previously imported into a country without having undergone any substantial processing or transformation there. The distinction matters in customs law: if the goods passed through a duty-suspension regime such as inward processing or a free zone, import duties may be waived or refunded upon re-exportation. If regular import duties were paid, the re-export is treated as a standard export. Dual-use goods, sanctioned products, and defence-related items require separate export authorisation for re-export, as customs and trade-control authorities scrutinise these shipments for potential diversion. Most countries record re-exports separately from domestic exports in their foreign trade statistics.

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Re-export

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