Re-import is a procedure for importing cargo under the same conditions under which it was exported. This process occurs in every country, without exception, for various reasons. Special documents are prepared and actions with the cargo are recorded during all customs clearance. Cargo data must be recorded to avoid confusion with import and re-import. Since many people send goods for processing and later send them as re-imports, special vigilance is important. Processed goods abroad are not considered “re-imports” because the country of origin has changed. Cargo of foreign origin is not subject to re-import.
Meaning of the term
What is “re-import” in simple words? This is the return of goods that were sent out of the country. However, they should not have undergone any changes or modernizations. The reason for the return may be illiquidity or actual damage (defects, broken cargo). In fact, re-import is one of the customs clearance procedures , a standard service that is quite often carried out both in Ukraine and in other countries.
Conditions for placing goods under re-import regime
All conditions are prescribed in the EAEU Customs Code (Customs Code of the Eurasian Economic Union) and they are the leading rules for the import of goods. This code came into force in January 2018, was adjusted in 2019 and is successfully applied to this day. Basic conditions for the “re-import” mode:
- Mandatory compliance with import bans and restrictions according to the general rules of customs clearance.
- Providing explanations about the reasons for the import and export of goods. All manipulations that were carried out with the cargo in other countries are indicated.
- A tax review is required.
For goods produced in the country and parts of such goods that were previously exported for the purpose of repair or restoration, a temporary restriction applies – re-importation occurs within three years from the date of export. But after the repair process, the goods are returned within six months or such additional period of six months as may be permitted by the customs administration. The identity of the goods is established with the approval of customs. The above even applies to situations such as re-importation of goods for the purpose of changing packaging. It also covers the processing of drugs that have been damaged during transportation or otherwise. Also covers cases of re-importation of chemicals that need to be processed.
How does the customs procedure for re-import take place?
In case of re-import, a document on the required procedure is submitted, the customs office considers this application and then accepts it. At the customs office of the exporting country, all conditions that must be met are checked. If necessary, the cargo or its parts/waste is destroyed. All invoices/documents related to re-import cases are retained and used for further checks. Exported goods rejected by overseas buyers due to damage, quality problems or other reasons may be re-imported tax-free if the following conditions are met:
- alcoholic beverages and tobacco products are not subject to the procedure;
- permission for customs exit for export was received;
- payment of goods tax has been made;
- the goods were re-imported in the same State without any modification or re-processing abroad.
To return the tax, you must submit a covering letter from the importer confirming that the tax has been paid and not returned by other authorities. It must be signed by someone in a management position or higher in the finance/accounting department. The letter must be on company letterhead and accompanied by the company seal. A re-duty is payable upon re-import for companies that export goods abroad but have not complied with:
- obtaining permission for customs exit;
- did not provide permission, goods and accompanying documents to checkpoint officers for inspection.