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Customs processing procedure outside the customs territory

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

  1. Customs procedureprocessing outside the customs territory is a customs procedure applied to goods of the Union, according to which such goods are exported from the customs territory of the Union in order to obtain, as a result of processing operations outside the customs territory of the Union, processed products 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. duties subject to the conditions of placing goods under this customs procedure and their use in accordance with such customs procedure.
  2. Goods placed under the customs procedure of processing outside the customs territory and actually exported from the customs territory of the Union lose the status of goods of the Union.
  3. It is allowed to apply the customs procedure of processing outside the customs territory:
    1. in respect of goods previously placed under the customs procedure of release for domestic consumption with the application of benefits for the payment of import customs duties, taxes associated with restrictions on the use and (or) disposal of these goods, or parts of such goods, if such goods or parts thereof are exported from the customs territory of the Union for their repair and at the time of placement under the customs procedure of processing outside the customs territory have the status of foreign goods;
    2. in respect of exported from the customs territory of the Union:
      • goods placed under the customs procedure of temporary export for the completion of the customs procedure of temporary export in accordance with paragraph 2 of Article 231 of this Code;
      • vehicles of international carriage 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 of processing outside the customs territory without their importation 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 of 11.12.2018)

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

  1. The conditions for placing goods under the customs procedure of 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 the authorized body of the Member State and containing the information specified in Article 181 of this Code. A declaration for goods may be used as such a document if the purpose of applying the customs procedure for processing outside the customs territory is to repair goods;
    2. the possibility of identification by the customs authorities of the goods of the Union placed under the customs procedure of processing outside the customs territory in their processed products, except in 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, the enforcement of the obligation to pay export customs duties is not provided;
    4. 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 outside the customs territory are:
    1. compliance with the established validity period of the customs processing procedure outside the customs territory;
    2. compliance with the provisions of Article 179 of this Code when processing goods placed under the customs procedure of processing outside the customs territory, processing operations outside the customs territory of the Union.
    3. For the purposes of applying this chapter, the identification by the customs authority of the goods of the Union in the products of their processing means the establishment by one of the methods defined in Article 180 of this Code that processing operations outside the customs territory of the Union in order to obtain processed products were subjected to goods placed under the customs procedure of processing outside the customs territory.

Article 178. Validity period of the customs procedure of processing outside the customs territory

  1. The validity period 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, 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 a person when extending the period for processing goods outside the customs territory of the Union.
  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. If the validity period of the customs procedure for processing outside the customs territory 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 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;
  • manufacture of goods, including installation, assembly, disassembly and fitting;
  • repair of goods, including their restoration, replacement of components, modernization.

Article 180.Identificationgoods of the Union in their processed products

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 customs officials of seals, stamps, applying digital and other markings onUnion goods;
  • detailed description, photographing, image on the scale of the goods of the Union;
  • comparison of pre-selected samples and (or) samples of goods of the Union 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 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 processing operations outside the customs territory of the Union, as well as on the technology of production of processed products.

Article 181. Document on the conditions for processing 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 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.
  2. The document on the conditions for processing goods outside the customs territory of the Union 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 outside the customs territory of the Union;
    4. about 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 specifying the code of the goods of the Union and their processed products at the level of the commodity item of the Commodity Nomenclature of Foreign Economic Activity;
    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. on processing operations outside the customs territory of the Union and methods of their execution;
    8. on the methods of identification of the goods of the Union placed under the customs procedure of processing outside the customs territory in the products of their processing;
    9. the term of processing of 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. about the customs authority (customs authorities) in which it is supposed to place goods under the customs procedure of processing outside the customs territory and the completion of this customs procedure.
  3. The term of processing of goods outside the customs territory of the Union may not exceed 2 years.
  4. The term of processing of goods outside the customs territory of the Union includes:
    1. duration of the production process of goods processing;
    2. the time required for the actual importation of processed products into the customs territory of the Union and their placement under customs procedures that terminate the customs procedure of processing outside the customs territory.
  5. The term of processing of goods outside the customs territory of the Union is calculated from the date of placing the goods under the customs procedure of processing outside the customs territory, 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 outside the customs territory.
  6. The term of processing of 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 the 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 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. 7n of 14.01.2020)
  9. If the goods declaration 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 is indicated by the declarant in the goods declaration.

Article 182. 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 outside the customs territory of the Union of a certain number of goods of the Union.
  2. If processing operations outside the customs territory of the Union are carried out in respect of goods whose characteristics remain practically constant in accordance with the established technical requirements, and lead to the receipt of processed products of unchanged quality, the authorized bodies of the Member States may establish standard standards for the yield 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 their description, quality and technical characteristics, coincide with such processed products (hereinafter in this article - equivalentforeign goods), if the processing operation outside the customs territory of the Union is repair, as well as if processing operations outside the customs territory of the Union are carried out in respect of goods transported by pipeline transport.
    In case of export from the customs territory of the Union for warranty repair of defective parts, assemblies, aggregates that were part of goods previously imported into the customs territory of the Union and placed under the customs procedure of release for domestic consumption, foreign goods that in their description, quality and technical characteristics coincide with processed products are considered equivalent foreign goods without taking into account the condition of their serviceability and (or) wear.
  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 processing procedure outside the customs territory

  1. Before the expiration of the established period of validity of the customs procedure of processing outside the customs territory, the effect of this customs procedure is completed by placing processed products under the customs procedure of release for domestic consumption, and processed products of goods that were exported from the customs territory of the Union for their gratuitous (warranty) repair - under the customs procedure of reimport, except for the case provided for in paragraph two of this item.
    The effect of the customs procedure of processing outside the customs territory cannot be completed by placing processed products under the customs procedure of reimport, if such processed products are products of processing of goods, during the release of which, in accordance with the customs procedure of release for domestic consumption, the presence of a defect (defects) that caused the gratuitous (warranty) repair of these goods was taken into account.
  2. Before the expiration of the established period of validity of the customs procedure for processing outside the customs territory, the operation of this customs procedure may be completed:
    1. by placing goods placed under the customs procedure of processing outside the customs territory, under the customs procedure of export, with the exception of the goods specified in subparagraph 2 of this paragraph, or the customs procedure of reimport;
    2. by placing the goods specified in subparagraph 1 of paragraph 3 of Article 176 of this Code placed under the customs procedure of processing outside the customs territory, under the customs procedure of re-export;
    3. placing processed products under the customs procedure of export in cases, on conditions and in the manner determined by the Commission.
  3. The effect of the customs procedure of processing outside the customs territory cannot be completed by placing goods under the customs procedure of export, if the legislation of the member States establishes that goods placed under the customs procedure of processing outside the customs territory and (or) 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 several batches.
  5. Upon expiration of the established period of validity of the customs procedure for processing outside the customs territory, the validity of this customs procedure is terminated.

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

  1. The duty to pay export customs duties in respect of goods of the Union placed under the customs procedure of processing outside the customs territory arises for the declarant from the moment the customs body registers the goods declaration.
  2. The obligation to pay export customs duties in respect of goods of the Union placed (placed) under the customs procedure of processing outside the customs territory is terminated by the declarant upon the occurrence of the following circumstances:
    1. termination of the customs procedure of 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, the effect of which has been terminated, under customs procedures in accordance 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 of processing outside the customs territory - with respect to the obligation to pay export customs duties that arose during the registration of the goods declaration;
    5. 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 export customs duties that arose during the registration of the goods declaration;
    6. confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;
    7. detention of goods by the customs body 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 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 export customs duties in respect of goods of the Union placed under the customs procedure of processing outside the customs territory is subject to execution upon the occurrence of the circumstances specified in paragraph 4 of this Article.
  4. Upon the occurrence 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 established, - the day when the customs body reveals the fact of loss of such goods;
    2. in case of non-completion of the customs procedure of processing outside the customs territory in accordance with Article 184 of this Code - the expiration date of the customs procedure of processing outside the customs territory.
  5. Upon the occurrence of the circumstances specified in paragraph 4 of this Article, export customs duties are payable as if the goods of the Union placed under the customs procedure of processing outside the customs territory were placed under the customs procedure of export without the application of benefits for the payment of export customs duties.
    For the calculation of export customs duties, the rates of export 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 outside the customs territory are applied.
  6. Interest is payable on the amounts of export customs duties paid (collected) in accordance with paragraph 5 of this Article, as if a deferral of their payment was granted in respect of these amounts, if this is established by the legislation of the Member State in whose territory the goods were placed under the customs procedure of processing outside the customs territory. These percentages are accrued and paid in accordance with the procedure established by the legislation of the Member States.
  7. In case of termination of the customs procedure for processing outside the customs territory or placement of goods under the customs procedures provided for by this Code in accordance with paragraph 7 of Article 129 of this Code, or detention of goods by customs authorities in accordance with Chapter 51 of this Code after fulfilling 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 are subject to refund (offset) in accordance with Chapter 10 of this Code.

Article 186. Features of calculation and payment of import customs duties and taxes 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 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 defined as the aggregate of the actual costs incurred for:
    1. processing (repair) operations;
    2. foreign goods used in the process of processing (repair), if they are not included in the costs of processing (repair) operations.
  3. If the value of processing operations declared during the customs declaration of processed products outside the customs territory of the Union is not documented or the submitted documents do not confirm the declared information about the cost of such operations, it is defined as the difference between the customs value of processed products and the value of goods placed under the customs procedure of processing outside the 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 duty 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 processed products, as if the processed products were placed under customs release procedure for domestic consumption.
  5. When placing processed products under the customs procedure of release for domestic consumptiontaxesin 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 of 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 are not paid.
  6. When placing processed products under the customs procedure of release for domestic consumption, import customs duties and taxes are payable in the amount of the amounts of import customs duties and taxes calculated in accordance with paragraphs 1-5 of this Article, unless otherwise established 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 respect of foreign goods specified in subparagraph 1 of paragraph 3 of Article 176 of this Code under the customs procedure of release for domestic consumption, import customs duties and taxes calculated in accordance with paragraphs 1-5 of this Article are not paid, except for with the exception of cases when, in accordance with paragraph 11 of Article 136 of this Code, the deadline for payment of import customs duties and taxes comes in respect of these foreign goods.
    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 respect of 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 and taxes in respect of these foreign goods.

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

  1. When placing goods that have not undergone processing operations outside the customs territory of the Union under the customs procedure of export, the rates of export customs duties effective on the day of registration by the customs authority of the goods declaration submitted for placing goods under the customs procedure of processing outside the customs territory are applied for calculating export customs duties.
    If the calculation of export customs duties requires the conversion of foreign currency into the currency of a Member State, such conversion is carried out at the exchange rate effective on the day specified in the first paragraph of this paragraph.
  2. Interest is payable 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 of export, as if a deferral of their payment had been granted in respect of these amounts, if this is established by the legislation of the Member State, on the territory of which goods were placed under the customs procedure of processing outside the customs territory. These percentages are accrued 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 of 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 establishing such cases.