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Custom processing procedure for domestic consumption

Article 188. Content and application of the customs procedure for processing for domestic consumption

  1. Customs procedure processing for domestic consumption - a customs procedure applied to foreign goods, in accordance with which such goods are processed for domestic consumption in order to obtain their processed products intended for subsequent placement under the customs procedure for release for domestic consumption, without payment to in respect of such foreign goods, import customs duties, subject to the conditions for placing the goods under this customs procedure and their use in accordance with such customs procedure.
  2. Goods placed under the customs procedure for processing for domestic consumption retain the status of foreign goods, and goods received (formed) as a result of processing for domestic consumption (processed products, waste and residues) acquire the status of foreign goods.
  3. The customs procedure for processing for domestic consumption is applied to goods, the list of which is established by the legislation of the member states.

Article 189. Conditions for placing goods under the customs procedure for processing for domestic consumption and their use in accordance with such customs procedure

  1. The conditions for placing goods under the customs procedure for processing for domestic consumption are:
    1. availability of a document on the conditions for processing goods for domestic consumption, issued by the authorized body of a member state and containing information specified in Article 193 of this Code;
    2. the possibility of identification by customs authorities of foreign goods placed under the customs procedure for processing for domestic consumption in the products of their processing;
    3. if on the day the goods are placed under the customs procedure for processing for domestic consumption, the amounts of import customs duties calculated in respect of processed products, as if they were placed under the customs procedure for release for domestic consumption when they are imported into the customs territory of the Union, taking into account the norms for the output of processed products, contained in the document on the conditions for processing goods for domestic consumption is less than the amounts of import customs duties calculated in respect of goods placed under the customs procedure for processing for domestic consumption, as if such goods were placed under the customs procedure for release for domestic consumption;
    4. the impossibility of restoring processed products to their original state in an economically beneficial way;
    5. payment of special, anti-dumping, countervailing duties;
    6. payment of taxes, if tax exemptions are not provided;
    7. compliance with the measures to protect the internal market established in a form other than special, anti-dumping, countervailing duties and (or) other duties established in accordance with Article 50 of the Treaty on the Union;
    8. observance of prohibitions and restrictions in accordance with article 7 of this Code.
  2. The conditions for the use of goods in accordance with the customs procedure for processing for domestic consumption are:
    1. compliance with the established period of validity of the customs procedure for processing for domestic consumption;
    2. compliance with the provisions of Article 191 of this Code when performing transactions with goods placed under the customs procedure for processing for domestic consumption;
    3. finding goods placed under the customs procedure for processing for domestic consumption with the persons specified in the document on the conditions for processing goods for domestic consumption, and using such goods to carry out operations for the processing of goods by these persons.
  3. For the purposes of applying this chapter, the identification by the customs authority of foreign goods in the products of their processing means the establishment by one of the methods specified in Article 192 of this Code that the processing of goods for domestic consumption in order to obtain processed products were subjected to goods placed under the customs procedure for processing for domestic consumption.

Article 190. Duration of the customs procedure for processing for domestic consumption

  1. The period of validity of the customs procedure for processing for domestic consumption is established on the basis of the period for processing goods for domestic consumption, determined in the document on the conditions for processing goods for domestic consumption.
  2. The established period of validity of the customs procedure for processing for domestic consumption is extended at the request of the person upon extension of the period for processing goods for domestic consumption.
  3. The legislation of the Member States may provide that when extending the period for processing goods for domestic consumption, the established period of validity of the customs procedure for processing for domestic consumption may be extended no later than 10 working days after its expiration. When extending the validity period of the customs procedure for processing for domestic consumption, established by the customs authority, after its expiration, the validity of such customs procedure is resumed from the date of termination of this customs procedure.

Article 191. Processing operations for domestic consumption

  1. Processing operations for domestic consumption include:
    1. processing or processing of goods;
    2. manufacturing of goods, including assembly, assembly, disassembly and fitting.
  2. Processing operations for domestic consumption do not include:
    1. operations to ensure the safety of goods during their preparation for sale and transportation (transportation), including packaging, packaging and sorting of goods, in which goods do not lose their individual characteristics;
    2. offspring, raising and feeding animals, including birds, fish, as well as growing crustaceans and molluscs;
    3. growing trees and other plants;
    4. copying and reproduction of information, audio and video recordings on any kind of information media;
    5. other operations determined by the Commission.
  3. When performing processing operations for domestic consumption, the use of Union goods is allowed.

Article 192. Identification foreign goods in the products of their processing

In order to identify foreign goods in the products of their processing, the following methods can be used:

  • affixing by the declarant, the person performing processing operations, or officials of the customs authorities of seals, stamps, digital and other marking on foreign goods;
  • detailed description, photography, scale image of foreign goods;
  • comparison of pre-selected samples and (or) samples of foreign goods and products of their processing;
  • use of existing product labeling, including in the form of serial numbers;
  • other methods that can be applied based on the nature of the goods and the processing operations performed for domestic consumption, including by examining the submitted documents containing detailed information on the use of foreign goods in the technological process of processing processing operations for domestic consumption, as well as on technology production of processed products, or through customs control during processing operations for domestic consumption.

Article 193. Document on the conditions for processing goods for domestic consumption

  1. A document on the conditions for processing goods for domestic consumption, issued by an authorized body of a member state, can be obtained by any member state face, on the territory of which this document is issued, including those who do not directly carry out operations for the processing of goods.
  2. A document on the conditions for processing goods for domestic consumption must contain information:
    1. on the authorized body of the Member State that issued the document;
    2. about the person to whom the document was issued;
    3. about the person (persons) who will directly carry out processing operations for domestic consumption;
    4. on foreign goods and products of their processing (name, code in accordance with the Commodity nomenclature of foreign economic activity, quantity and cost). The legislation of the Member States on customs regulation may provide for the possibility of specifying the code of foreign goods and products of their processing at the level of the commodity item of the Commodity Nomenclature of Foreign Economic Activity, as well as the possibility not to indicate the cost of goods and products of their processing;
    5. on documents confirming the right to own, use and (or) dispose of goods;
    6. yields of processed products in quantitative and (or) percentage terms;
    7. on processing operations for domestic consumption and the methods of their implementation;
    8. on the methods of identifying foreign goods placed under the customs procedure for processing for domestic consumption in the products of their processing;
    9. about waste and residues (name, code in accordance with the Commodity nomenclature for foreign economic activity, quantity and cost). The legislation of the Member States on customs regulation may provide for the possibility of indicating the code of waste and residues at the level of the commodity item of the Commodity Nomenclature of Foreign Economic Activity, as well as the possibility not to indicate the value of such waste and residues;
    10. the period for processing goods for domestic consumption;
    11. on the possibility of further commercial use of waste;
    12. about the customs authority (customs authorities), which is supposed to place goods under the customs procedure for processing for domestic consumption and the completion of this customs procedure;
    13. about the impossibility of restoring processed products to their original state in an economically beneficial way.
  3. The period for processing goods for domestic consumption cannot exceed 1 year or a longer period determined by the Commission for certain categories of goods.
  4. The term for processing goods for domestic consumption includes:
    1. the duration of the production process of processing goods;
    2. the time required to place processed products under the customs procedure for release for domestic consumption.
  5. The period for processing goods for domestic consumption is calculated from the day the goods are placed under the customs procedure for processing for domestic consumption, and in the case of customs declaration of goods in several batches - from the day the first batch of goods is placed under the customs procedure for processing for domestic consumption.
  6. The period for processing goods for domestic consumption may be extended within the period specified in paragraph 3 of this article.
  7. The legislation of the Member States may establish additional information to be indicated in the document on the conditions for processing goods for domestic consumption.
  8. The form of the document on the conditions for processing goods for domestic consumption, the procedure for filling it out and the procedure for issuing such a document, making changes (additions) to it, as well as its withdrawal (cancellation) and (or) its renewal are established by the legislation of the Member States. (see order of the Ministry of Finance of Russia No. 5n dated January 14.01.2020, XNUMX)

Article 194. Rates of output of processed products

  1. The rate of output of processed products is understood as the quantity and (or) the percentage of processed products formed as a result of processing operations for domestic consumption of a certain amount of foreign goods.
  2. If processing operations for domestic consumption are carried out in relation to goods, the characteristics of which remain practically constant in accordance with the established technical requirements, and lead to the receipt of processed products of constant quality, the authorized bodies of the Member States may establish standard norms for the output of processed products.

Article 195. Waste resulting from processing operations for domestic consumption and production losses

  1. Wastes generated as a result of processing operations for domestic consumption are subject to placement under the customs procedures provided for by this Code, except for cases when the said waste in accordance with the legislation of the Member States is recognized as unsuitable for their further commercial use or such waste in accordance with the legislation member states are subject to burial, neutralization, utilization or destruction in any other way.
  2. Wastes generated as a result of processing operations for domestic consumption, when placed under the customs procedure chosen by the declarant, are considered as imported into the customs territory of the Union in this state.
  3. The wastes specified in paragraph 1 of this article, which are not subject to placement under customs procedures, acquire the status of goods of the Union and are considered not under customs control from the date of their recognition in accordance with the legislation of the Member States as unsuitable for further commercial use or from the date of submission of documents to the customs authority , confirming the fact of burial, neutralization, utilization or destruction of the generated waste in another way, or the fact of their transfer for such operations.
  4. Foreign goods placed under the customs procedure for processing for domestic consumption, irretrievably lost as a result of processing operations for domestic consumption and recognized by the customs authorities as production losses, are not subject to placement under customs procedures upon completion of the customs procedure for processing for domestic consumption.

Article 196. Remains of foreign goods formed as a result of processing operations for domestic consumption

Remains of foreign goods formed as a result of processing operations for domestic consumption in accordance with the norms for the output of processed products are subject to placement under customs procedures in accordance with Article 197 of this Code.

Article 197. Completion, suspension and termination of the customs procedure for processing for domestic consumption

  1. Before the expiration of the established period of validity of the customs procedure for processing for domestic consumption, the effect of this customs procedure is completed by the placement of goods received (formed) as a result of processing operations for domestic consumption (processing products, waste, with the exception of waste specified in paragraph 3 of Article 195 of this Code, and (or) balances), and (or) foreign goods placed under the customs procedure for processing for domestic consumption and not subjected to processing operations for domestic consumption, under the customs procedure for release for domestic consumption. At the same time, in relation to processed products, special, anti-dumping, countervailing duties are not paid and confirmation of compliance with measures to protect the internal market in a form other than special, anti-dumping, countervailing duties and (or) other duties established in accordance with Article 50 of the Treaty on the Union is not required.
  2. Before the expiration of the established period of validity of the customs procedure for processing for domestic consumption, the effect of this customs procedure may be completed:
    1. placement of foreign goods placed under the customs procedure for processing for domestic consumption and not subjected to processing operations for domestic consumption, waste, with the exception of waste specified in paragraph 3 of Article 195 of this Code, and (or) residues resulting from processing operations for domestic consumption, under a different customs procedure applicable to foreign goods, on the conditions provided for by this Code, with the exception of the customs procedure for customs transit;
    2. recognition by the customs authorities in accordance with the legislation of the Member States on customs regulation of the fact of destruction and (or) irrecoverable loss due to an accident or force majeure or the fact of irrevocable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage of goods received (generated) as a result of processing operations for domestic consumption (processed products, waste and (or) residues), and (or) foreign goods placed under the customs procedure for processing for domestic consumption and not subjected to processing operations for domestic consumption;
    3. recognition, in accordance with the legislation of the Member States, of waste generated as a result of processing operations for domestic consumption, unsuitable for their further commercial use or submission to the customs authority of documents confirming the fact of burial, neutralization, disposal or destruction of the generated waste in another way, or the fact of their transfer to carry out such operations;
    4. recognition by the customs authorities of a part of foreign goods placed under the customs procedure for processing for domestic consumption as production losses;
    5. the occurrence of circumstances determined by the Commission and (or) the legislation of the Member States on customs regulation, prior to which the goods are under customs control.
  3. Before the expiration of the established period of validity of the customs procedure for processing for domestic consumption, the effect of this customs procedure may be suspended in the event that goods placed under the customs procedure for processing for domestic consumption and (or) their products are placed under the customs procedure of a customs warehouse.
  4. Upon expiration of the established period of validity of the customs procedure for processing for domestic consumption, this customs procedure is terminated.

Article 198. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in relation to goods placed (placed) under the customs procedure for processing for domestic consumption, the deadline for their payment and calculation

  1. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in relation to goods placed under the customs procedure for processing for domestic consumption arises from the declarant from the moment the customs authority registers the declaration for goods, and in relation to goods declared for release before filing declaration for goods, from a person who submitted an application for the release of goods before filing a declaration for goods - from the moment the customs authority registered an application for the release of goods to the filing of a declaration for goods.
  2. The obligation to pay import customs duties in respect of goods placed (placed) under the customs procedure for processing for domestic consumption is terminated by the declarant upon the occurrence of the following circumstances:
    1. completion of the customs procedure for processing for domestic consumption in accordance with paragraph 1 and subparagraphs 1, 3 - 5 of paragraph 2 of Article 197 of this Code, including after the occurrence of the circumstances specified in subparagraphs 1 and 2 of paragraph 6 of this article;
    2. placement of goods in respect of which the customs procedure for processing for domestic consumption has been terminated, and (or) goods received (formed) as a result of processing operations for domestic consumption within the framework of the application of such a customs procedure, the action of which has been terminated, for temporary storage in accordance with paragraph 6 of Article 129 of this Code;
    3. placement of goods in respect of which the customs procedure for processing for domestic consumption has been terminated, and (or) goods obtained (formed) as a result of processing operations for domestic consumption as part of the application of such a customs procedure, which has been terminated, under customs procedures in accordance with paragraph 7 of Article 129 of this Code;
    4. fulfillment of the obligation to pay import customs duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 7 of this article;
    5. recognition by the customs authority in accordance with the legislation of the Member States on customs regulation of the fact of destruction and (or) irrevocable loss of foreign goods placed under the customs procedure for processing in the customs territory, and (or) goods received (formed) as a result of processing operations for domestic consumption, due to an accident or force majeure or the fact of irrecoverable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except for cases when prior to such destruction or irrecoverable loss in accordance with this Code in relation to these goods, the deadline for payment of import customs duties has come;
    6. refusal to release goods in accordance with the customs procedure for processing outside the customs territory - in relation to the obligation to pay import customs duties that arose when registering a declaration for goods or an application for the release of goods before filing a declaration for goods;
    7. revocation of the declaration for goods in accordance with Article 113 of this Code and (or) cancellation of the release of goods in accordance with paragraph 4 of Article 118 of this Code - in relation to the obligation to pay import customs duties that arose during the registration of the declaration for goods;
    8. confiscation or conversion of goods into the ownership (income) of a member state in accordance with the legislation of that member state;
    9. detention by the customs authority of goods in accordance with Chapter 51 of this Code;
    10. placement for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during verification of a crime report, during proceedings in a criminal case or an administrative offense case (conducting an administrative proceeding) and in respect of which a decision was made to return them if such goods were not previously released.
  3. The obligation to pay taxes, special, anti-dumping, countervailing duties in respect of goods placed under the customs procedure for processing for domestic consumption, unless otherwise established by paragraph 4 of this article, terminates for the declarant upon the occurrence of the following circumstances:
    1. fulfillment of the obligation to pay taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 13 of this article;
    2. recognition by the customs authority in accordance with the legislation of the Member States on customs regulation of the fact of destruction and (or) irrevocable loss of foreign goods placed under the customs procedure for processing in the customs territory, due to an accident or force majeure, or the fact of irrevocable loss of these goods as a result of natural loss during normal conditions of carriage (transportation) and (or) storage, except for cases when, prior to such destruction or irretrievable loss in accordance with this Code, in respect of these goods the deadline for payment of taxes, special, anti-dumping, countervailing duties has come;
    3. refusal to release goods in accordance with the customs procedure for processing for domestic consumption - in relation to the obligation to pay taxes, special, anti-dumping, countervailing duties that arose when registering a declaration for goods or an application for the release of goods before filing a declaration for goods;
    4. revocation of a declaration for goods in accordance with Article 113 of this Code and (or) cancellation of the release of goods in accordance with paragraph 4 of Article 118 of this Code - in relation to the obligation to pay taxes, special, anti-dumping, countervailing duties that arose when registering a declaration for goods;
    5. confiscation or conversion of goods into the ownership (income) of a member state in accordance with the legislation of that member state;
    6. detention by the customs authority of goods in accordance with Chapter 51 of this Code;
    7. placement for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during verification of a crime report, during proceedings in a criminal case or an administrative offense case (conducting an administrative proceeding) and in respect of which a decision was made to return them if such goods were not previously released.
  4. In respect of goods placed under the customs procedure for processing for domestic consumption, the release of which was made before the filing of a declaration for goods, the obligation to pay taxes, special, anti-dumping, countervailing duties is terminated by the declarant upon the occurrence of the following circumstances:
    1. fulfillment of the obligation to pay taxes, special, anti-dumping, countervailing duties, as well as the sending by the customs authority of an electronic document or the affixing by the customs authority of the appropriate marks specified in paragraph 17 of Article 120 of this Code;
    2. confiscation or conversion of goods into the ownership (income) of a member state in accordance with the legislation of that member state.
  5. The obligation to pay import customs duties in respect of goods placed under the customs procedure for processing for domestic consumption is subject to fulfillment upon the occurrence of the circumstances specified in paragraph 6 of this article.
  6. In the event of the following circumstances, the deadline for payment of import customs duties is considered:
    1. in the case of transfer of foreign goods before the completion of the customs procedure for processing for domestic consumption to a person (persons) not specified in the document on the conditions for processing goods for domestic consumption - the day of transfer of goods, and if this day is not set, - the day of placing the goods under the customs procedure processing for domestic consumption;
    2. in case of loss of goods received (formed) as a result of processing operations for domestic consumption, and (or) foreign goods placed under the customs procedure for processing for domestic consumption, before the completion of the customs procedure for processing for domestic consumption, with the exception of destruction and (or ) irrevocable loss due to an accident or force majeure or irrecoverable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, - the day of loss of goods, and if this day is not set, - the day of placing the goods under the customs processing procedure for domestic consumption;
    3. if the customs procedure for processing for domestic consumption is not completed in accordance with Article 197 of this Code - the day of expiration of the customs procedure for processing for domestic consumption, established by the customs authority.
  7. Upon the occurrence of the circumstances specified in paragraph 6 of this article, import customs duties are subject to payment as if goods placed under the customs procedure for processing for domestic consumption were placed under the customs procedure for release for domestic consumption without the application of tariff preferences and benefits for payment of import customs duties ...
    To calculate import customs duties, the rates of import customs duties are applied that are in effect on the day of registration by the customs authority of a declaration for goods filed for placing goods under the customs procedure for processing for domestic consumption, and for goods released before the declaration for goods is filed - on the day registration by the customs authority of an application for the release of goods before filing a declaration for goods.
  8. Interest is payable on the amounts of import customs duties paid (collected) in accordance with paragraph 7 of this article, as if a deferral of their payment was granted in relation to these amounts from the day the goods were placed under the customs procedure for processing for domestic consumption until the day of the expiry of the payment deadline. import customs duties. The specified interest is calculated and paid in accordance with Article 60 of this Code.
    If the action of the customs procedure for processing for domestic consumption in accordance with paragraph 3 of Article 197 of this Code was suspended, the interest provided for by this paragraph for the period of suspension of the customs procedure shall not be charged or paid.
  9. In case of completion of the customs procedure for processing for domestic consumption, or placement for temporary storage in accordance with paragraph 6 of Article 129 of this Code of goods placed under the customs procedure for processing for domestic consumption, and (or) goods received (formed) as a result of operations on processing for domestic consumption, or placing such goods in accordance with paragraph 7 of Article 129 of this Code under the customs procedures provided for by this Code, or the detention of such goods by customs authorities in accordance with Chapter 51 of this Code after the fulfillment of the obligation to pay import customs duties and (or ) their collection (in whole or in part) the amounts of import customs duties paid and (or) collected in accordance with this article are subject to refund (offset) in accordance with Chapter 10 of this Code.
  10. In respect of goods placed under the customs procedure for processing for domestic consumption, with the exception of goods declared for release before filing a declaration for goods, the obligation to pay taxes, special, anti-dumping, countervailing duties is subject to execution (taxes, special, anti-dumping, countervailing duties are payable) prior to the release of goods in accordance with the customs procedure for processing for domestic consumption.
  11. In respect of goods placed under the customs procedure for processing for domestic consumption, the release of which was made before the submission of the declaration for goods and in respect of which the declaration for goods was submitted no later than the period specified in paragraph 16 of Article 120 of this Code, and in relation to goods, the declarant of which is authorized economic operator - no later than the period specified in paragraph 4 of Article 441 of this Code, the obligation to pay taxes, special, anti-dumping, countervailing duties is subject to execution (taxes, special, anti-dumping, countervailing duties are payable) prior to filing a declaration for goods.
  12. In respect of goods placed under the customs procedure for processing for domestic consumption, the release of which was made before the submission of the declaration for goods and in respect of which the declaration for goods was not submitted before the expiration of the period specified in paragraph 16 of Article 120 of this Code, and in relation to goods, the declarant of which an authorized economic operator acts - until the expiration of the period specified in paragraph 4 of Article 441 of this Code, the deadline for payment of taxes, special, anti-dumping, countervailing duties is the last day of the period specified in paragraph 16 of Article 120 of this Code, and in relation to goods, the declarant of which the authorized economic operator acts - the last day of the period specified in paragraph 4 of Article 441 of this Code.
  13. With respect to the goods specified in paragraphs 10 and 11 of this article, taxes, special, anti-dumping, countervailing duties shall be paid in the amount calculated in accordance with this Code in the declaration for goods, taking into account the specifics provided for in Chapter 12 of this Code.
  14. With respect to the goods specified in paragraph 12 of this article, the basis for calculating the taxes payable, special, anti-dumping, countervailing duties is determined on the basis of the information specified in the application for the release of goods and the documents submitted together with such a statement.
    If the codes of goods in accordance with the Commodity Nomenclature of Foreign Economic Activity are determined at the grouping level with the number of characters less than 10:
    • for calculating taxes, the highest of the rates of value added tax is applied, the highest of the rates of excise taxes (excise tax or excise duty) corresponding to the goods included in such a grouping, in respect of which the highest of the rates of customs duties is established;
    • for the calculation of special, anti-dumping, countervailing duties, the highest of the rates of special, anti-dumping, countervailing duties corresponding to the goods included in such a grouping, taking into account paragraph five of this clause, is applied.

Special, anti-dumping, countervailing duties are calculated on the basis of the origin of goods, confirmed in accordance with Chapter 4 of this Code, and (or) other information necessary to determine these duties. If the origin of goods and (or) other information required to determine the specified duties is not confirmed, special, anti-dumping, countervailing duties are calculated based on the highest rates of special, anti-dumping, countervailing duties established for goods of the same code of the Commodity Nomenclature of Foreign Economic Activity , if the classification of the goods is carried out at the level of 10 characters, or the goods included in the grouping, if the codes of goods in accordance with the Commodity Nomenclature for Foreign Economic Activity are determined at the grouping level with the number of characters less than 10.
If, in relation to the goods specified in paragraph 12 of this article, a declaration for goods is subsequently filed, taxes, special, anti-dumping, countervailing duties are paid in the amount calculated in accordance with this Code in the declaration for goods, based on the information specified in declarations for goods. Refund (offset) of excessively paid and (or) excessively collected amounts of taxes, special, anti-dumping, countervailing duties shall be carried out in accordance with Chapter 10 and Article 76 of this Code.

Article 199. Specifics of calculating and paying import customs duties, taxes, special, anti-dumping, countervailing duties in respect of processed products when they are placed under the customs procedure for release for domestic consumption

  1. When processing products are placed under the customs procedure for release for domestic consumption, import customs duties are calculated in respect of processed products and paid in accordance with Article 136 of this Code.
  2. When processing products are placed under the customs procedure for release for domestic consumption, the declarant does not have an obligation to pay taxes, special, anti-dumping, countervailing duties.

Article 200. Peculiarities of payment of taxes, special, anti-dumping, countervailing duties in relation to foreign goods that have not undergone processing operations, residues and waste generated as a result of processing operations for domestic consumption, when they are placed under the customs procedure for release for domestic consumption

When foreign goods that have not undergone processing operations, as well as residues and waste generated as a result of processing operations for domestic consumption, are placed under the customs procedure for release for domestic consumption, the declarant does not have an obligation to pay taxes, special, anti-dumping, countervailing duties. ...