Reimporting to the EU: What are my due diligence duties?

When an operator (or non-SME trader) reimports a previously exported product under the customs regime of “free circulation,” the same obligations apply as if the product were being marketed for the first time. Upon export, the product loses its “Union goods’’ customs status and is considered a new product upon re-placement or re-marketing. Existing due diligence declarations can aid the operator in fulfilling due diligence.