The risk your reading skips is what the file looks like years later. This kind of exception is claimed by you, not granted to you, and the paper has to exist before the box moves: a written statement from the consignee, kept on file, naming a party who still has to be that party.
Where I part ways: re-export is not what is excluded. Each party shipping on it owes its own statement, including on goods received that way. The block is the timing. Your consignee is a placeholder on the day the paper is due, and a claim made against a placeholder is yours to defend.
