4.2.3. Re-exportation of postal shipments

Pursuant to Article 270 of the UCC , re-exportation applies to non-Union goods which have been placed under a customs warehousing procedure, an inward processing procedure, a temporary importation procedure or have been in a free zone or temporary storage. In the case of returns, since most of the 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 deployment period planned for version 1 of ICS2 , that is, until 1 October 2021.