Re-Export Customs Declaration
- The tax regime for re-exports is EX3.
- The step-by-step process of creating and registering a direct export CD is described below:
- Log into iCMS using your user ID and password.
- Click on Clearance icon on the home page.
- Click on Declaration on the left side of the window; and select capture tab.
- Select the entry type as “Re-export”. Input all mandatory fields in the general segment.
- All other steps will be the same as those outlined in the EX1 process other than step (vii) where procedure details under boxes 37 and 40 will depend on the nature of the re-export.
- For example, the following details will be filled under box 37 for re-export of warehoused goods: Requested= code 30; Previous= code 70; Type of Category= code 3; Subcategory= code 00.
- The following details will be filled under box 40 for re-export of warehoused goods: Type of document- code Z (previous document); Abbreviation= IM (previous SAD import); First subdivision: Identification = 20NBOIM7123456789-3 (where 20NBOIM712345678 is the warehousing declaration number followed by a dash, then 3 is the item number).
Learning Activities
Log into the iCMS and undertake the following tasks.
- Required:
- Create and register an EX1 and its accompanying road manifest.
- Create and register an EX2 and its accompanying road manifest.
- Create and register an EX3 and its accompanying road manifest.
Assignment
- Discuss the scope of exports customs declaration.
- Under what circumstances should you undertake the following:
- Direct exports.
- Temporary exportation.
- Re-exportation.