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