Summary tax returns. ENS and EXS
Information you must provide to customs authorities on the entry and exit of goods into and out of the EU customs territory. The entry summary tax return is the information you need to provide at entry, find out when and how to do it
When is a re-export notification required?
In the case of non-Union goods transhipped within a free zone or directly re-exported from a free zone, or goods in temporary storage which are re-exported directly from a temporary storage warehouse; for which an exemption from filing an exit summary declaration (EXS) has been granted. The re-export notification must be submitted to the customs office of exit.