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Customs procedure for processing in the customs territory

Article 163. Content and application of the customs procedure for processing in the customs territory

  1. Customs procedure processing in the customs territory - the customs procedure applied to foreign goods, in accordance with which such goods are processed in the customs territory of the Union in order to obtain their processed products intended for subsequent export from the customs territory of the Union, without payment in respect of such goods. foreign goods, import customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions for placing goods under this customs procedure and their use in accordance with such customs procedure.
  2. Goods placed under the customs procedure for processing in the customs territory retain the status of foreign goods, and goods received (formed) as a result of processing operations in the customs territory of the Union (processed products, waste and residues) acquire the status of foreign goods.
  3. It is allowed to use the customs procedure for processing in the customs territory to suspend the customs procedure for temporary import (admission) by placing goods under it, placed under the customs procedure for temporary import (admission).
  4. The Commission has the right to determine the list of goods in respect of which the customs procedure for processing in the customs territory is not applied. (see Decision of the Board of the Eurasian Economic Commission No. 203 dated 11.12.2018)

Article 164. Conditions for placing goods under the customs procedure for processing in the customs territory and their use in accordance with such customs procedure

  1. The conditions for placing goods under the customs procedure for processing in the customs territory are:
    1. availability of a document on the conditions for processing goods in the customs territory of the Union, issued by an authorized body of a member state and containing information specified in Article 168 of this Code. A declaration for goods can be used as such a document if the purpose of applying the customs procedure for processing in the customs territory is the repair of goods, as well as in other cases determined by the Commission; (see Decision of the Board of the Eurasian Economic Commission No. 180 of 12.11.2018)
    2. the possibility of identification by customs authorities of foreign goods placed under the customs procedure for processing in the customs territory in the products of their processing, except for the cases of replacement of such foreign goods with equivalent goods in accordance with Article 172 of this Code;
    3. 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 in the customs territory are:
    1. compliance with the established period of validity of the customs procedure for processing in the customs territory;
    2. compliance with the provisions of Article 166 of this Code when performing operations with goods placed under the customs procedure for processing in the customs territory;
    3. finding goods placed under the customs procedure for processing in the customs territory with the persons specified in the document on the conditions for processing goods in the customs territory of the Union, and using such goods to carry out operations for processing goods by these persons.
  3. For the purposes of the application of 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 167 of this Code that the goods placed under the customs processing procedure were subjected to operations for the processing of goods in the customs territory of the Union in order to obtain processed products. in the customs territory.

Article 165. Duration of the customs procedure for processing in the customs territory

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

Article 166. Processing operations in the customs territory of the Union

  1. Processing operations in the customs territory of the Union include:
    1. processing or processing of goods;
    2. manufacturing of goods, including assembly, assembly, disassembly and fitting;
    3. repair of goods, including their restoration, replacement of components, modernization;
    4. the use of goods that facilitate or facilitate the production of processed products, even if these goods are consumed in whole or in part in the processing process. This operation must be performed simultaneously with one of the operations specified in subparagraphs 1 - 3 of this paragraph.
  2. Processing operations in the customs territory of the Union 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. the use of foreign goods as auxiliary means in the technological process (equipment, machines, fixtures, etc.);
    6. other operations determined by the Commission.
  3. When performing processing operations in the customs territory of the Union, the use of Union goods is allowed, with the exception of goods for which the rates of export customs duties are established by the legislation of the Member States and which are included in the list determined by the Commission.
    The Commission has the right to determine the cases when Union goods, in respect of which the rates of export customs duties are established by the legislation of the Member States and which are included in the list provided for in the first paragraph of this paragraph, can be used when performing processing operations in the customs territory of the Union.

Article 167. 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 in the customs territory of the Union, including by examining the submitted documents containing detailed information on the use of foreign goods in the technological process of performing processing operations in the customs territory of the Union, as well as on the technology of production of processed products, or through customs control during processing operations in the customs territory of the Union.

Article 168. Document on the conditions for the processing of goods in the customs territory of the Union

  1. A document on the conditions for processing goods in the customs territory of the Union, 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 perform processing operations or who do not directly perform such operations.
  2. The document on the conditions for the processing of goods in the customs territory of the Union 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 perform processing operations in the customs territory of the Union;
    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 the goods of the Union, in respect of which the rates of export customs duties are established by the legislation of the Member States, ensuring the implementation of the technological process of processing foreign goods (name, code in accordance with the Commodity Nomenclature of Foreign Economic Activity and quantity), if this is established by the legislation of the Member State;
    6. on documents confirming the right to own, use and (or) dispose of goods;
    7. yields of processed products in quantitative and (or) percentage terms;
    8. on processing operations in the customs territory, methods of their implementation;
    9. on the methods of identification of foreign goods placed under the customs procedure for processing in the customs territory in the products of their processing;
    10. 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;
    11. the period for processing goods in the customs territory of the Union;
    12. on the replacement of goods with equivalent goods as defined in Article 172 of this Code, if such replacement is allowed;
    13. on the possibility of further commercial use of waste;
    14. on the customs authority (customs authorities), which is supposed to place goods under the customs procedure for processing in the customs territory and the completion of this customs procedure.
  3. The period for processing goods in the customs territory of the Union may not exceed 3 years or a longer period determined by the Commission for certain categories of goods. (see the Decision of the Board of the Eurasian Economic Commission No. 203 dated 11.12.2018)
  4. The period for processing goods in the customs territory of the Union includes:
    1. the duration of the production process of processing goods;
    2. the time required for the actual export from the customs territory of the Union of processed products and the performance of customs operations related to the disposal of waste and residues of foreign goods.
  5. The period for processing goods in the customs territory of the Union is calculated from the day the goods are placed under the customs procedure for processing in the customs territory, 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 in the customs territory.
  6. The period for processing goods in the customs territory of the Union 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 specified in a document on the conditions for processing goods in the customs territory of the Union.
  8. The form of a document on the conditions for processing goods in the customs territory of the Union, 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. 246n dated 24.12.2019)
  9. If the declaration for goods is used as a document on the conditions for processing goods in the customs territory of the Union, information on the conditions for processing goods in the customs territory of the Union shall be indicated by the declarant in the declaration for goods.

Article 169. Rates of output of processed products

  1. The yield of processed products is understood as the quantity and (or) percentage of processed products formed as a result of processing operations in the customs territory of the Union of a certain amount of foreign goods.
  2. If processing operations in the customs territory of the Union 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 170. Waste resulting from processing operations in the customs territory of the Union and production losses

  1. Wastes generated as a result of processing operations in the customs territory of the Union shall be 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 of the member states are subject to burial, neutralization, utilization or destruction in any other way.
  2. Wastes generated as a result of processing operations in the customs territory of the Union, when placed under the customs procedure chosen by the declarant, shall be 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 in the customs territory, irretrievably lost as a result of processing operations in the customs territory of the Union 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 in the customs territory.

Article 171. Remains of foreign goods resulting from processing operations in the customs territory of the Union

Remains of foreign goods formed as a result of processing operations in the customs territory of the Union in accordance with the norms for the output of processed products shall be placed under customs procedures in accordance with Article 173 of this Code.

Article 172. Replacement of foreign goods with equivalent goods

  1. With the permission of the customs authority, it is allowed to replace foreign goods placed under the customs procedure for processing in the customs territory or planned to be placed under the customs procedure for processing in the customs territory in accordance with the document on the conditions for processing goods in the customs territory of the Union, with goods of the Union, which, in terms of their description, quality and technical characteristics coincide with such foreign goods (hereinafter in this article - equivalent goods).
    In the case of importation into the customs territory of the Union for repair in faulty form of parts, assemblies, units that were part of the goods previously exported from the customs territory of the Union in accordance with the customs export procedure, Union goods, which in their description, quality and technical characteristics coincide with imported into the customs territory of the Union by such parts, assemblies, assemblies, are considered equivalent goods without taking into account the state of their serviceability and (or) deterioration.
  2. Processing products obtained as a result of processing operations in the customs territory of the Union of equivalent goods are considered as processing products of foreign goods in accordance with the provisions of this chapter.
  3. Equivalent goods acquire the status of foreign goods, and goods replaced by them acquire the status of Union goods.
  4. If it is allowed to replace foreign goods with equivalent goods, the export from the customs territory of the Union of processing products obtained from equivalent goods is allowed before the import of foreign goods into the customs territory of the Union.
  5. The procedure and conditions for the replacement of foreign goods with equivalent goods are established by the legislation of the Member States on customs regulation.

Article 173. Completion, suspension and termination of the customs procedure for processing in the customs territory

  1. Before the expiration of the established period of validity of the customs procedure for processing in the customs territory, the operation of this customs procedure ends with the placement of goods received (formed) as a result of processing operations in the customs territory of the Union (processing products, waste, except for the waste specified in paragraph 3 of Article 170 of this Code , and (or) balances), and (or) foreign goods placed under the customs procedure for processing in the customs territory and not subjected to processing operations in the customs territory of the Union, under the customs procedure for re-export.
  2. Before the expiration of the established period of validity of the customs procedure for processing in the customs territory, the effect of this customs procedure may be completed:
    1. placement of goods received (formed) as a result of processing operations in the customs territory of the Union (processing products, waste, with the exception of waste specified in paragraph 3 of Article 170 of this Code, and (or) residues), and (or) foreign goods placed under the customs procedure for processing in the customs territory and not subjected to processing operations in the customs territory of the Union, under the customs procedure for release for domestic consumption or under another customs procedure applicable to foreign goods under the conditions provided for by this Code, with the exception of the customs procedure for customs transit, customs procedure for temporary import (admission). At the same time, special, anti-dumping, countervailing duties are not paid with respect to processed products, and the submission of documents confirming compliance with measures to protect the internal market in a form other than special, anti-dumping, countervailing duties and (or) established in accordance with Article 50 of the Treaty on the Union is not required other fees;
    2. the resumption of the customs procedure for temporary importation (admission), the operation of which was suspended in accordance with paragraph 3 of Article 224 of this Code;
    3. 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 (formed) as a result of processing operations in the customs territory of the Union (processed products, waste and (or) residues), and (or) foreign goods placed under the customs procedure for processing in the customs territory and not subjected to processing operations in the customs territory of the Union;
    4. recognition in accordance with the legislation of the Member States of waste generated as a result of processing operations in the customs territory of the Union, 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 their transfer for such operations;
    5. recognition by the customs authorities of a part of foreign goods placed under the customs procedure for processing in the customs territory as production losses;
    6. 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 in the customs territory, the effect of this customs procedure may be suspended in the case of placing goods placed under the customs procedure for processing in the customs territory, and (or) products of their processing under the customs procedure of a customs warehouse or products of their processing under the customs the procedure for temporary import (admission).
  4. Processed products can be placed under customs procedures in one or more lots.
  5. Upon expiration of the established period of validity of the customs procedure for processing in the customs territory, this customs procedure shall be terminated.

Article 174. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure for processing in the customs territory, the term 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 in the customs territory arises for the declarant from the moment the customs authority registers the declaration for the goods, and in relation to goods declared for release prior to 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 the application for the release of goods to the submission of a declaration for goods.
  2. 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 in the customs territory is terminated by the declarant upon the occurrence of the following circumstances:
    1. completion of the customs procedure for processing in the customs territory in accordance with paragraph 1 and subparagraphs 1, 2, 4-6 of paragraph 2 of Article 173 of this Code before the expiration of the customs procedure for processing in the customs territory established by the customs authority, including after the occurrence of circumstances, specified in subparagraphs 1 and 2 of paragraph 4 of this article;
    2. placement of goods in respect of which the customs procedure for processing in the customs territory has been terminated, and (or) goods received (formed) as a result of processing operations in the customs territory of the Union within the framework of the application of such a customs procedure, the action of which has been terminated, for temporary storage in accordance with with paragraph 6 of Article 129 of this Code;
    3. placement of goods in respect of which the customs procedure for processing in the customs territory has been terminated, and (or) goods received (formed) as a result of processing operations in the customs territory of the Union within the framework of the application of such a customs procedure, which has been terminated, under customs procedures in accordance with with paragraph 7 of Article 129 of this Code;
    4. fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 5 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 at the customs territory, 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, taxes, special, anti-dumping, countervailing duties has come;
    6. refusal to release goods in accordance with the customs procedure for processing in the customs territory - in relation to the obligation to pay import customs duties, 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;
    7. 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 import customs duties, taxes, special, anti-dumping, countervailing 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 import customs duties, taxes, special, anti-dumping, countervailing duties shall be fulfilled upon the occurrence of the circumstances specified in paragraph 4 of this article.
  4. In the event of the following circumstances, the due date for payment of import customs duties, taxes, special, anti-dumping, countervailing duties is:
    1. in case of transfer of foreign goods placed under the customs procedure for processing in the customs territory, before the completion of such a customs procedure to a person (persons) not specified in the document on the conditions for processing in the customs territory - the day of transfer of goods, and if this day is not set - the day the goods are placed under the customs procedure for processing in the customs territory;
    2. in case of loss of foreign goods placed under the customs procedure for processing in the customs territory before the completion of such customs procedure, except for destruction and (or) irrecoverable 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 procedure for processing in the customs territory;
    3. if the customs procedure for processing in the customs territory is not completed before the expiration of the customs procedure for processing in the customs territory established by the customs authority - the day of expiry of the customs procedure for processing in the customs territory established by the customs authority.
  5. Upon the occurrence of the circumstances specified in paragraph 4 of this article, import customs duties, taxes, special, anti-dumping, countervailing duties are payable as if goods placed under the customs procedure for processing in the customs territory 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 and taxes.
    To calculate import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties are applied, 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 in the customs territory , and in relation to goods, the release of which was made before the submission of the declaration for goods, - on the day of registration by the customs authority of the application for the release of goods before the submission of the declaration for goods.
  6. On the amounts of import customs duties, taxes, special, anti-dumping, countervailing duties paid (collected) in accordance with paragraph 5 of this article, interest is payable, as if in respect of the indicated amounts a deferral of payment was granted from the date of placing the goods under the customs procedure processing in the customs territory on the day of expiration of the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties. The specified interest is calculated and paid in accordance with Article 60 of this Code.
    If the operation of the customs procedure for processing in the customs territory in accordance with paragraph 3 of Article 173 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.
  7. In case of completion of the customs procedure for processing in the customs territory, 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 in the customs territory, and (or) goods received (formed) as a result of operations on processing in the customs territory, or placement in accordance with paragraph 7 of Article 129 of this Code of such goods 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 customs duties, taxes, special , anti-dumping, countervailing duties and (or) their collection (in whole or in part) the amounts of customs duties, taxes, special, anti-dumping, countervailing duties paid and (or) collected in accordance with this article are subject to refund (offset) in accordance with Chapter 10 and article th 76 of this Code.

Article 175. 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, taxes, special, anti-dumping, countervailing duties are subject to payment in the amount of import customs duties, taxes, special, anti-dumping, countervailing duties that would be payable as if foreign goods placed under the customs procedure for processing in the customs territory and used for the manufacture of processed products in accordance with the norms for the output of processed products were placed under the customs procedure for release for domestic consumption.
    To calculate import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties are applied, 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 in the customs territory , and in relation to goods, the release of which was made before the submission of the declaration for goods, - on the day of registration by the customs authority of the application for the release of goods before the submission of the declaration for goods.
    If, in order to calculate customs duties and taxes, it is required to convert foreign currency into the currency of a member state, such a conversion is made at the exchange rate in effect on the day specified in the first paragraph of this clause.
  2. On the amounts of import customs duties, taxes, special, anti-dumping, countervailing duties paid (collected) in accordance with paragraph 1 of this article, interest is payable, as if a deferral of their payment was granted in relation to these amounts from the date of placing the goods under the customs procedure processing in the customs territory on the day of termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties. The specified interest is calculated and paid in accordance with Article 60 of this Code.
    If the operation of the customs procedure for processing in the customs territory in accordance with paragraph 3 of Article 173 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.