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Customs processing procedure for domestic consumption

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

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

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

Article 190. The validity period of the customs procedure of processing for domestic consumption

  1. The validity period of the customs procedure of processing for domestic consumption is established on the basis of the processing period of goods for domestic consumption defined in the document on the conditions of processing of goods for domestic consumption.
  2. The established validity period of the customs procedure of processing for domestic consumption is extended at the request of a person when extending the processing period of goods for domestic consumption.
  3. The legislation of the Member States may provide that when extending the period of processing of 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. If the validity period of the customs procedure for processing for domestic consumption established by the customs authority is extended, 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 installation, assembly, disassembly and fitting.
  2. Processing operations for domestic consumption do not include:
    1. operations to ensure the safety of goods when preparing them for sale and transportation (transportation), including packaging, packaging and sorting of goods, in which the goods do not lose their individual characteristics;
    2. obtaining offspring, raising and fattening animals, including birds, fish, as well as the cultivation of crustaceans and mollusks;
    3. cultivation of trees and other plants;
    4. copying and reproduction of information, audio and video recordings on any types of 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.Identificationforeign goods in their processed products

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

  • affixing by the declarant, the person performing processing operations, or customs officials of seals, stamps, application of digital and other markings onforeign goods;
  • detailed description, photographing, image on the scale of foreign goods;
  • comparison of pre-selected samples and (or) samples of foreign goods and products of their processing;
  • the use of existing labeling of goods, including in the form of serial numbers;
  • other methods that can be applied based on the nature of the goods and 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 operations for domestic consumption, as well as on the technology of processing products, or by conducting customs control during the time of processing operations for domestic consumption.

Article 193. Document on the conditions of 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 anyperson of the Member State, on the territory of which this document is issued, including those that do not directly perform operations for processing goods.
  2. The document on the conditions of processing goods for domestic consumption must contain the following information:
    1. about 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(s) who will directly perform processing operations for domestic consumption;
    4. about 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 specify the cost of goods and products of their processing;
    5. about documents confirming the right to own, use and (or) dispose of goods;
    6. norms of output of processed products in quantitative and (or) percentage terms;
    7. about processing operations for domestic consumption and methods of their execution;
    8. on the methods of identification of foreign goods placed under the customs procedure of processing for domestic consumption in their processed products;
    9. about waste and residues (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 waste and residues at the level of the commodity item of the Commodity Nomenclature of Foreign Economic Activity, as well as the possibility of not specifying the cost of such waste and residues;
    10. term of processing of goods for domestic consumption;
    11. about the possibility of further commercial use of waste;
    12. about the customs authority (customs authorities) in which it is supposed to place goods under the customs procedure of 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 advantageous way.
  3. The term of processing of goods for domestic consumption may not exceed 1 year or a longer period determined by the Commission for certain categories of goods.
  4. The term of processing of goods for domestic consumption includes:
    1. duration of the production process of goods processing;
    2. the time required for placing processed products under the customs procedure of release for domestic consumption.
  5. The term of processing of goods for domestic consumption is calculated from the date of placing the goods under the customs procedure of processing for domestic consumption, and in the case of customs declaration of goods in several batches - from the date of placing the first batch of goods under the customs procedure of processing for domestic consumption.
  6. The term of processing of 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 specified in the document on the conditions for processing goods for domestic consumption.
  8. The form of the document on the conditions of 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 revocation (cancellation) and (or) renewal of its validity are established by the legislation of the member states. (see Order of the Ministry of Finance of the Russian Federation No. 5n of 14.01.2020)

Article 194. Norms of output of processed products

  1. The rate of output of processed products is understood as the quantity and (or) 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 with respect to goods whose characteristics remain practically constant in accordance with established technical requirements and lead to the production of processed products of unchanged quality, the authorized bodies of the Member States may establish standard standards for the yield of processed products.

Article 195. Waste generated as a result of processing operations for domestic consumption and production losses

  1. Waste generated as a result of processing operations for domestic consumption is subject to placement under the customs procedures provided for by this Code, except in cases when the specified waste, in accordance with the legislation of the Member States, is deemed unsuitable for their further commercial use or such waste, in accordance with the legislation of the Member States, is subject to burial, neutralization, disposal or destruction in another way.
  2. Waste generated as a result of processing operations for domestic consumption, when placed under the customs procedure chosen by the declarant, is considered as imported into the customs territory of the Union in this condition.
  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 unsuitable for further commercial use or from the date of submission to the customs authority of documents confirming the fact of burial, neutralization, disposal or destruction generated waste in another way or the fact of their transfer for such operations.
  4. Foreign goods placed under the customs procedure of 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 at the end of the customs procedure of processing for domestic consumption.

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

The remnants 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 of processing for domestic consumption

  1. Before the expiration of the established period of validity of the customs procedure of processing for domestic consumption, the effect of this customs procedure ends with the placement of goods received (formed) as a result of processing operations for domestic consumption (processed products, waste, with the exception of waste specified in paragraph 3 of Article 195 of this Code, and (or) residues), and (or) foreign goods placed under the customs procedure of processing for domestic consumption and not subjected to processing operations for domestic consumption, under the customs procedure of release for domestic consumption. At the same time, special, anti-dumping, countervailing duties are not paid in respect of processed products and confirmation of compliance with internal market protection measures 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 of processing for domestic consumption, the effect of this customs procedure may be completed:
    1. placement of foreign goods placed under the customs procedure of 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 formed as a result of processing operations for domestic consumption, under another customs procedure applicable to foreign goods, under the conditions provided for by this Code, except for the customs procedure of customs transit;
    2. recognition by customs authorities in accordance with the legislation of the member states on customs regulation of the fact of destruction and (or) irretrievable loss due to an accident or force majeure or the fact of irretrievable 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 for domestic consumption (processed products, waste and (or) residues), and (or) foreign goods placed under the customs procedure of 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 for such operations;
    4. recognition by the customs authorities of a part of foreign goods placed under the customs procedure of processing for domestic consumption, production losses;
    5. the occurrence of circumstances determined by the Commission and (or) the legislation of the member states on customs regulation, before which the goods are under customs control.
  3. Before the expiration of the established period of validity of the customs procedure of processing for domestic consumption, the effect of this customs procedure may be suspended in the case of placing goods placed under the customs procedure of processing for domestic consumption and (or) products of their processing under the customs procedure of a customs warehouse.
  4. After the expiration of the established period of validity of the customs procedure of processing for domestic consumption, the effect of 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 respect of goods placed (placed) under the customs procedure of processing for domestic consumption, the term of their payment and calculation

  1. The duty to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed under the customs procedure of processing for domestic consumption arises from the declarant from the moment of registration by the customs authority of the goods declaration, and in respect of goods declared for release before filing the goods declaration, from the person who filed the application for release of goods before filing a declaration for goods, - from the moment of registration by the customs authority of the application for release of goods before filing a declaration for goods.
  2. The obligation to pay import customs duties in respect of goods placed (placed) under the customs procedure of processing for domestic consumption is terminated by the declarant upon the occurrence of the following circumstances:
    1. termination of the customs procedure of 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 obtained (formed) as a result of processing operations for domestic consumption within the framework of the application of such a customs procedure, the effect 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 within the framework of the application of such a customs procedure, the effect of 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) irretrievable loss of foreign goods placed under the customs procedure of processing in the customs territory, and (or) goods obtained (formed) as a result of processing operations for domestic consumption, as a result of an accident or force majeure or the fact irrevocable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except for cases when, before such destruction or irrevocable loss in accordance with this Code, the deadline for payment of import customs duties has come in respect of these goods;
    6. refusal to release goods in accordance with the customs procedure for processing outside the customs territory - with respect 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 goods declaration 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 - with respect to the obligation to pay import customs duties that arose during the registration of the goods declaration;
    8. confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;
    9. detention of goods by the customs body 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 the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) 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 of processing for domestic consumption, unless otherwise established by paragraph 4 of this Article, is terminated by the declarant upon the occurrence of 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) irretrievable loss of foreign goods placed under the customs procedure of processing in the customs territory due to an accident or force majeure or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in cases when, before such destruction or irretrievable loss in accordance with this Code, the deadline for payment of taxes, special, anti-dumping, countervailing duties has come in respect of these goods;
    3. refusal to release goods in accordance with the customs procedure of processing for domestic consumption - with respect 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 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 - with respect to the obligation to pay taxes, special, anti-dumping, countervailing duties that arose during the registration of the declaration for goods;
    5. confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;
    6. detention of goods by the customs body 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 the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) 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 of processing for domestic consumption, the release of which was made before the filing of the 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. the 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 property (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 of processing for domestic consumption is subject to execution upon the occurrence of the circumstances specified in paragraph 6 of this Article.
  6. Upon the occurrence of the following circumstances, the deadline for payment of import customs duties is considered:
    1. in case of transfer of foreign goods before the completion of the customs procedure of processing for domestic consumption to a person (persons) not specified in the document on the conditions of processing of goods for domestic consumption, - the day of transfer of goods, and if this day is not set, - the day of placing goods under the customs procedure of 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 of processing for domestic consumption, before the completion of the customs procedure of processing for domestic consumption, except for destruction and (or) irretrievable loss due to an accident or force majeure, or irretrievable 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 established, - the day of placing goods under the customs procedure of processing for domestic consumption;
    3. in case of non-completion of the customs procedure of processing for domestic consumption in accordance with Article 197 of this Code - the expiration date of the customs procedure of 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 payable as if goods placed under the customs procedure of processing for domestic consumption were placed under the customs procedure of release for domestic consumption without the application of tariff preferences and benefits for the payment of import customs duties.
    For the calculation of import customs duties, the rates of import customs duties effective on the day of registration by the customs authority of the goods declaration filed for placing goods under the customs procedure of processing for domestic consumption are applied, and in respect of goods whose release was made before the filing of the goods declaration - on the day of registration by the customs authority of the application for the release of goods before the filing of the declaration for goods.
  8. Interest shall be 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 respect of these amounts from the date of placing the goods under the customs procedure of processing for domestic consumption until the date of expiration of the payment of import customs duties. These percentages are accrued and paid in accordance with Article 60 of this Code.
    If the operation of the customs procedure of processing for domestic consumption in accordance with paragraph 3 of Article 197 of this Code was suspended, the interest provided for in this paragraph for the period of suspension of the customs procedure is not accrued and is not paid.
  9. In case of termination of the customs procedure of processing for domestic consumption, or temporary storage in accordance with paragraph 6 of Article 129 of this Code of goods placed under the customs procedure of processing for domestic consumption, and (or) goods obtained (formed) as a result of processing operations for domestic consumption, or premises 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 import customs duties and (or) their recovery (in whole or in part) of the amount of import customs duties paid and (or) collected in in accordance with this Article, they are subject to refund (offset) in accordance with Chapter 10 of this Code.
  10. In respect of goods placed under the customs procedure of 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) before the release of goods in accordance with the customs procedure of processing for domestic consumption.
  11. In respect of goods placed under the customs procedure of processing for domestic consumption, the release of which was made before the filing of the goods declaration and in respect of which the goods declaration was filed no later than the time specified in paragraph 16 of Article 120 of this Code, and in respect of goods whose declarant is an authorized economic operator - no later than the time 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) before filing a declaration for goods.
  12. In respect of goods placed under the customs procedure of processing for domestic consumption, the release of which was made before the filing of the goods declaration and in respect of which the goods declaration was not filed before the expiration of the period specified in paragraph 16 of Article 120 of this Code, and in respect of goods whose declarant is an authorized economic operator - before the expiration of the period, the deadline for payment of taxes, special, anti-dumping, countervailing duties specified in paragraph 4 of Article 441 of this Code is the last day of the deadline specified in paragraph 16 of Article 120 of this Code, and in respect of goods whose declarant is an authorized economic operator - the last day of the deadline specified in paragraph 4 of Article 441 of this Code.
  13. In respect of the goods specified in paragraphs 10 and 11 of this Article, taxes, special, anti-dumping, countervailing duties are payable 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. In respect of the goods referred to in paragraph 12 of this article, the basis for calculating taxes, special, anti-dumping, countervailing duties to be paid is determined on the basis of the information specified in the application for the release of goods and documents submitted together with such an application.
    If the codes of goods in accordance with the Commodity Nomenclature of foreign economic activity are defined at the level of grouping with the number of characters less than 10:
    • for the calculation of taxes, the highest of the rates of value added tax, the highest of the rates of excise taxes (excise tax or excise duty) corresponding to goods included in such a grouping, for which the highest of the rates of customs duties is established, is applied;
    • for the calculation of special, anti-dumping, countervailing duties, the highest of the rates of special, anti-dumping, countervailing duties corresponding to goods included in such a grouping, taking into account the fifth paragraph of this paragraph, is applied.

Special, anti-dumping, countervailing duties are calculated based on 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 the goods and (or) other information necessary to determine these duties are not confirmed, special, anti-dumping, countervailing duties are calculated based on the highest rates of special, anti-dumping, countervailing duties established in respect of goods of the same code of the Commodity Nomenclature of foreign economic activity, if the classification of goods is carried out at the level of 10 characters, or goods included in the grouping, if the codes of goods in accordance with the Commodity Nomenclature of Foreign economic activity are defined at the level of grouping with the number of characters less than 10.
If a goods declaration is subsequently filed with respect to the goods specified in paragraph 12 of this Article, taxes, special, anti-dumping, countervailing duties are paid in the amount of the amounts calculated in accordance with this Code in the goods declaration, based on the information specified in the goods declaration. The refund (offset) of overpaid and (or) excessively collected amounts of taxes, special, anti-dumping, countervailing duties is carried out in accordance with Chapter 10 and Article 76 of this Code.

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

  1. When placing processed products under the customs procedure of 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 placing processed products under the customs procedure of release for domestic consumption, the declarant has no obligation to pay taxes, special, anti-dumping, countervailing duties.

Article 200. Peculiarities of payment of taxes, special, anti-dumping, countervailing duties in respect of 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 of release for domestic consumption

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