4.2.3. Re-export of postal items

Pursuant to Article 270 of UCC , re-export applies to non-Union goods that have been placed under a customs warehousing, inward processing, temporary importation procedure or have been in a free zone or a temporary warehouse. In the case of returns, since most EEV are released for free circulation, they have Union status and therefore cannot be re-exported. The only exception applies to low-value postal items referred to in Article 220 of AE CAU , during the transitional period for postal items, at the latest until the end of the planned deployment period for version 1 of ICS2 , that is, until October 1, 2021.