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Customs procedure for processing outside the customs territory

Article 176. Content and application of the customs procedure for processing outside the customs territory

  1. Customs procedure processing outside the customs territory - the customs procedure applied to the goods of the Union, according to which such goods are exported from the customs territory of the Union in order to receive, as a result of processing operations outside the customs territory of the Union, the products of their processing intended for subsequent import into the customs territory of the Union , without payment of export customs duties in respect of such goods of the Union, 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 outside the customs territory and actually exported from the customs territory of the Union lose the status of Union goods.
  3. It is allowed to apply the customs procedure for processing outside the customs territory:
    1. in respect of goods previously placed under the customs procedure for release for domestic consumption with the application of incentives for the payment of import customs duties, taxes associated with restrictions on the use and (or) disposal of these goods, or a part of such goods, if such goods or their parts are exported from the customs territory of the Union for their repair and at the time of placement under the customs procedure for processing outside the customs territory have the status of foreign goods;
    2. in relation to those exported from the customs territory of the Union:
      • goods placed under the customs procedure for temporary export to complete the customs procedure for temporary export in accordance with paragraph 2 of Article 231 of this Code;
      • vehicles of international transport in the case provided for by the first paragraph of paragraph 3 of Article 277 of this Code.
  4. The goods specified in subparagraph 2 of paragraph 3 of this article are placed under the customs procedure for processing outside the customs territory without being imported into the customs territory of the Union.
  5. The Commission has the right to determine the list of goods for which the customs procedure for processing outside the customs territory is not applied. (see the Decision of the Board of the Eurasian Economic Commission No. 203 dated 11.12.2018)

Article 177. Conditions for placing goods under the customs procedure for processing outside the customs territory and their use in accordance with such customs procedure

  1. The conditions for placing goods under the customs procedure for processing outside the customs territory are:
    1. availability of a document on the conditions for processing goods outside the customs territory of the Union, issued by an authorized body of a member state and containing information specified in Article 181 of this Code. A declaration for goods can be used as such a document if the purpose of applying the customs procedure for processing outside the customs territory is the repair of goods;
    2. the possibility of identification by the customs authorities of Union goods placed under the customs procedure for processing outside the customs territory in the products of their processing, except for cases of replacement of processed products with equivalent foreign goods, as defined in Article 183 of this Code, in accordance with the specified article of this Code;
    3. provision of security for the fulfillment of the obligation to pay export customs duties in accordance with Chapter 9 of this Code, except for cases when, in accordance with the legislation of the Member States, security for the fulfillment of the obligation to pay export customs duties is not provided;
    4. 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 outside the customs territory are:
    1. compliance with the established period of validity of the customs procedure for processing outside the customs territory;
    2. compliance with the provisions of Article 179 of this Code when performing processing operations outside the customs territory of the Union with goods placed under the customs procedure for processing outside the customs territory.
    3. For the purposes of applying this chapter, the identification by the customs authority of the Union goods in the products of their processing means the establishment by one of the methods specified in Article 180 of this Code that the processing operations outside the customs territory of the Union in order to obtain processed products were subjected to goods placed under the customs procedure for processing outside the customs territory.

Article 178. Duration of the customs procedure for processing outside the customs territory

  1. The period of validity of the customs procedure for processing outside the customs territory is established on the basis of the period for processing goods outside the customs territory of the Union, as defined in the document on the conditions for processing goods outside the customs territory of the Union.
  2. The established period of validity of the customs procedure for processing outside the customs territory is extended at the request of the person when the period for processing goods outside the customs territory of the Union is extended.
  3. The legislation of the Member States may provide that when extending the period for processing goods outside the customs territory of the Union, the established period of validity of the customs procedure for processing outside the customs territory may be extended no later than 10 working days after its expiration. When extending the validity of the customs procedure for processing outside the customs territory 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 179. Processing operations outside the customs territory of the Union

Processing operations outside the customs territory of the Union include:

  • processing or processing of goods;
  • manufacturing of goods, including assembly, assembly, disassembly and fitting;
  • repair of goods, including their restoration, replacement of components, modernization.

Article 180. Identification Union goods in the products of their processing

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

  • affixing by the declarant, a person performing processing operations outside the customs territory of the Union, or by customs officials of seals, stamps, digital and other marking on Union goods;
  • detailed description, photographing, image on a scale of the Union's goods;
  • comparison of pre-selected samples and (or) samples of Union 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 processing operations performed outside the customs territory of the Union, including by examining the submitted documents containing detailed information on the use of Union goods in the technological process of performing processing operations outside the customs territory of the Union, as well as about the technology of production of processed products.

Article 181. Document on the conditions for the processing of goods outside the customs territory of the Union

  1. A document on the conditions for processing goods outside the customs territory of the Union, issued by the authorized body of a member state, can be obtained by any member state facein the territory of which this document is issued.
  2. The document on the conditions for the processing of goods outside 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 outside the customs territory of the Union;
    4. on the goods of the Union 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 indicating the code of the Union's goods and products of their processing at the level of the commodity item of the Commodity Nomenclature of Foreign Economic Activity;
    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 outside the customs territory of the Union and the methods of their implementation;
    8. on the methods of identification of Union goods placed under the customs procedure for processing outside the customs territory in the products of their processing;
    9. the period for processing goods outside the customs territory of the Union;
    10. on the replacement of processed products with equivalent foreign goods, as defined in Article 183 of this Code, if such replacement is allowed;
    11. on the customs authority (customs authorities), which is supposed to place goods under the customs procedure for processing outside the customs territory and the completion of this customs procedure.
  3. The period for processing goods outside the customs territory of the Union may not exceed 2 years.
  4. The period for processing goods outside the customs territory of the Union includes:
    1. the duration of the production process of processing goods;
    2. the time required for the actual import into the customs territory of the Union of processed products and their placement under customs procedures that complete the effect of the customs procedure for processing outside the customs territory.
  5. The period for processing goods outside the customs territory of the Union is calculated from the day the goods are placed under the customs procedure for processing outside the customs territory, and in the case of customs declaration of goods in several batches - from the day when the first batch of goods is placed under the customs procedure for processing outside the customs territory.
  6. The period for processing goods outside 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 outside the customs territory of the Union.
  8. The form of the document on the conditions for processing goods outside 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. 7n dated January 14.01.2020, XNUMX)
  9. If the declaration for goods is used as a document on the conditions for processing goods outside the customs territory of the Union, information on the conditions for processing goods outside the customs territory of the Union shall be indicated by the declarant in the declaration for goods.

Article 182. 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 outside the customs territory of the Union of a certain amount of Union goods.
  2. If processing operations outside 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 183. Replacement of processed products with equivalent foreign goods

  1. With the permission of the customs authority, it is allowed to replace processed products with foreign goods that, in terms of their description, quality and technical characteristics, coincide with such processed products (hereinafter in this article - equivalent foreign goods), if the processing operation outside the customs territory of the Union is a repair, as well as if processing operations outside the customs territory of the Union are carried out in relation to goods transported by pipeline.
    In the case of export from the customs territory of the Union for warranty repair in faulty form of parts, assemblies, units that were part of goods previously imported into the customs territory of the Union and placed under the customs procedure for release for domestic consumption, foreign goods that, in terms of their description, quality and technical characteristics coincide with processed products, are considered equivalent foreign goods without taking into account their condition of serviceability and (or) deterioration.
  2. If it is allowed to replace processed products with equivalent foreign goods, the import of these equivalent foreign goods into the customs territory of the Union is allowed before the export of Union goods from the customs territory of the Union.
  3. The procedure and conditions for replacing processed products with equivalent foreign goods are established by the legislation of the Member States on customs regulation.

Article 184. Completion and termination of the customs procedure for processing outside the customs territory

  1. Before the expiration of the established period of validity of the customs procedure for processing outside the customs territory, the effect of this customs procedure ends with the placement of processed products under the customs procedure for release for domestic consumption, and products of processing of goods that were exported from the customs territory of the Union for their free (warranty) repair - under the customs procedure re-import, except for the case provided for by the second paragraph of this clause.
    The effect of the customs procedure for processing outside the customs territory cannot be completed by placing processed products under the customs procedure for re-import, if such processed products are processed products of goods, upon release of which, in accordance with the customs procedure for release for domestic consumption, the presence of a defect (defects) was taken into account, which was the cause of gratuitous (warranty) repair of these goods.
  2. Before the expiration of the established period of validity of the customs procedure for processing outside the customs territory, this customs procedure may be completed:
    1. placing goods placed under the customs procedure for processing outside the customs territory under the customs procedure for export, with the exception of the goods specified in subparagraph 2 of this paragraph, or the customs procedure for re-import;
    2. placing the goods specified in subparagraph 1 of paragraph 3 of Article 176 of this Code, placed under the customs procedure for processing outside the customs territory, under the customs procedure for re-export;
    3. placing processed products under the customs procedure for export in cases, on conditions and in the manner determined by the Commission.
  3. The effect of the customs procedure for processing outside the customs territory cannot be completed by placing goods under the customs procedure for export, if the legislation of the Member States establishes that goods placed under the customs procedure for processing outside the customs territory, and (or) the products of their processing are subject to mandatory return to the territory of this Member State.
  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 outside the customs territory, this customs procedure shall be terminated.

Article 185. The emergence and termination of the obligation to pay export customs duties in respect of Union goods placed (placed) under the customs procedure for processing outside the customs territory, the term for their payment and calculation

  1. The obligation to pay export customs duties in respect of Union goods placed under the customs procedure for processing outside the customs territory arises for the declarant from the moment the customs authority registers the goods declaration.
  2. The obligation to pay export customs duties in respect of Union goods placed (placed) under the customs procedure for processing outside the customs territory is terminated by the declarant upon the occurrence of the following circumstances:
    1. completion of the customs procedure for processing outside the customs territory in accordance with Article 184 of this Code, including after the occurrence of the circumstances specified in subparagraph 1 of paragraph 4 of this article;
    2. placement of goods in respect of which the customs procedure for processing outside the customs territory has been terminated, and (or) goods received (formed) as a result of processing operations outside 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;
    3. fulfillment of the obligation to pay export customs duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 5 of this article;
    4. refusal to release goods in accordance with the customs procedure for processing outside the customs territory - in relation to the obligation to pay export customs duties that arose when registering a declaration for goods;
    5. 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 export customs duties that arose when registering a declaration for goods;
    6. confiscation or conversion of goods into the ownership (income) of a member state in accordance with the legislation of that member state;
    7. detention by the customs authority of goods in accordance with Chapter 51 of this Code;
    8. 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 export customs duties in respect of Union goods placed under the customs procedure for processing outside the customs territory is subject to fulfillment upon the occurrence of the circumstances specified in paragraph 4 of this article.
  4. In the event of the following circumstances, the deadline for payment of export customs duties is considered:
    1. in case of loss of the goods specified in paragraph 1 of this article, before the completion of the customs procedure for processing outside the customs territory - the day of loss of such goods, and if this day is not set, - the day the customs authority reveals the fact of the loss of such goods;
    2. in case of non-completion of the customs procedure for processing outside the customs territory in accordance with Article 184 of this Code - the day of expiry of the customs procedure for processing outside the customs territory.
  5. Upon the occurrence of the circumstances specified in paragraph 4 of this article, export customs duties shall be paid as if Union goods placed under the customs procedure for processing outside the customs territory were placed under the customs procedure for export without the application of privileges in payment of export customs duties.
    To calculate export customs duties, the rates of export customs 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 outside the customs territory.
  6. On the amounts of export customs duties paid (collected) in accordance with paragraph 5 of this article, interest is payable, as if a deferral of payment was granted in relation to these amounts, if this is established by the legislation of the Member State in whose territory the goods were placed under customs processing procedure outside the customs territory. The specified interest is calculated and paid in accordance with the procedure established by the legislation of the member states.
  7. In the event of completion of the customs procedure for processing outside the customs territory or placement in accordance with paragraph 7 of Article 129 of this Code of goods under the customs procedures provided for by this Code, or the detention of goods by customs authorities in accordance with Chapter 51 of this Code after the fulfillment of the obligation to pay export customs duties and (or) their collection (in whole or in part), the amounts of export customs duties paid and (or) collected in accordance with this Article shall be refunded (offset) in accordance with Chapter 10 of this Code.

Article 186. Specifics of calculating and paying import customs duties and taxes in relation to 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 based on the cost of processing operations outside the customs territory of the Union.
  2. The cost of processing operations outside the customs territory of the Union is determined as the aggregate of actually incurred costs for:
    1. processing (repair) operations;
    2. foreign goods used in the processing (repair) process, if they are not included in the costs of processing (repair) operations.
  3. If the value of processing operations outside the customs territory of the Union declared during the customs declaration of processed products is not documented or the documents submitted do not confirm the declared information on the cost of such operations, it is determined as the difference between the customs value of processed products and the value of goods placed under the customs procedure for processing outside customs territory.
  4. If specific rates of import customs duties are applied to processed products, the amount of import customs duties payable is determined as the product of the amount of import customs duties calculated at a specific rate for processed products by the ratio of the cost of processing operations outside the customs territory of the Union to the customs value of products processing as if the processed products were placed under the customs procedure for release for domestic consumption.
  5. When processing products are placed under the customs procedure for release for domestic consumption taxes in respect of processed products, they are calculated in accordance with the legislation of the Member State in whose territory the processed products are placed under the customs procedure for release for domestic consumption.
    If the processing operation outside the customs territory of the Union was the repair of goods exported from the customs territory of the Union, excise taxes (excise tax or excise duty) are not calculated and paid.
  6. When processing products are placed under the customs procedure for release for domestic consumption, import customs duties and taxes are payable in the amount of import customs duties and taxes calculated in accordance with paragraphs 1-5 of this article, unless otherwise provided by paragraph 7 of this article.
  7. When placing processed products obtained as a result of processing operations outside the customs territory of the Union in relation to foreign goods specified in subparagraph 1 of paragraph 3 of Article 176 of this Code, under the customs procedure for release for domestic consumption, import customs duties, taxes calculated in accordance with paragraphs 1 - 5 of this article are not paid, except for cases when, in accordance with paragraph 11 of Article 136 of this Code, in relation to these foreign goods, the deadline for payment of import customs duties and taxes comes.
    The obligation to pay import customs duties and taxes in respect of processed products obtained as a result of processing operations outside the customs territory of the Union in relation to foreign goods specified in subparagraph 1 of paragraph 3 of Article 176 of this Code shall terminate upon termination of the obligation to pay import customs duties, taxes on these foreign goods.

Article 187. Features of the calculation and payment of export customs duties in relation to goods that have not undergone processing operations outside the customs territory of the Union, and processed products when they are placed under the customs export procedure

  1. When placing goods that have not undergone processing operations outside the customs territory of the Union, under the customs procedure for export, for calculating export customs duties, the rates of export customs duties are applied in effect on the day of registration by the customs authority of the declaration for goods filed for placing goods under the customs procedure for processing outside the customs territory ...
    If, in order to calculate export customs duties, 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 export customs duties paid (collected) in respect of goods that have not undergone processing operations outside the customs territory of the Union, placed (placed) under the customs procedure for export, interest is payable, as if a deferral of payment was granted in relation to these amounts, if it is established by the legislation of the Member State in whose territory the goods were placed under the customs procedure for processing outside the customs territory. The specified interest is calculated and paid in accordance with the procedure established by the legislation of the member states.
  3. The specifics of calculating and paying export customs duties and taxes in respect of processed products placed under the customs procedure for export in cases established in accordance with subparagraph 3 of paragraph 2 of Article 184 of this Code shall be determined by the Commission when such cases are established.