In practice: Dubai is a major re-export hub. Goods held in a free zone such as JAFZA can be re-exported to Iraq, the GCC or East Africa without paying UAE duty, provided the correct exit or transit declarations are filed. Unlike transshipment, re-exported goods usually enter a free zone, may be repacked or consolidated, and leave with new documents. Re-exports must still meet the destination's import rules and all applicable sanctions and export controls.

Example: a Kenyan buyer purchases from four Chinese suppliers, consolidates the goods in a JAFZA warehouse and re-exports one 40ft container to Mombasa with a single set of documents.