As a result of inquiries received in this regard, it is necessary to point out the following:

The NEITHER 15/2025 has only introduced as a novelty the possibility that merchandise that is in temporary storage or in a free zone and is to be re-exported can be processed for indirect exit from the TAU by submitting a re-export declaration.

In no case does it refer to other declarations prior to re-exportation, such as the H7 declaration, which is not affected in any way by said NI.

When development has been carried out to allow H7 as a pre-declaration for re-exports, which may occur in second-line locations that do not allow EXS because they are not directly exiting the TAU, we will report on this.