Application
To the Contract about the Customs code
Customs union accepted
By the decision of Interstate Council
The Euroasian economic community
( Supreme body of customs union)
At a level of the chapters of the states
From November 27, 2009 N 17
(unofficial translation)
SECTION 6. CUSTOMS PROCEDURES Chapter 33. << >> Chapter 35. C H A P T E R 34. "The customs procedure for processing on customs territory"
A r t i c l e 239.
Contents of the customs procedures for processing on customs territory
1. Processing on the customs territory - the customs procedure under which foreign goods are used to perform processing operations in the customs territory of the customs union in a timely manner with complete conditional exemption from import duties and taxes and applying non-tariff regulation with subsequent transportation of refined products outside customs territory of the customs union.
2. Goods placed under the customs procedure for processing on customs territory, retain the status of foreign goods, and goods received as a result of goods processing operations, acquire the status of foreign goods.
3. All transactions are made on the processing of foreign goods allowed to use the goods of the customs union.
A r t i c l e 240.
Terms of placing goods under the customs procedure for processing on customs territory
1. Placement of goods under the customs procedure for processing on customs territory shall be allowed provided that:
1) providing a document on the processing conditions on the customs territory, issued by the competent authority of the State - a member of the customs union and containing information specified in Article 244 of this Code.
If the purpose of placing the goods under the customs procedure for processing on customs territory is to repair them, as the document referred to in the first part of this subparagraph may be used in customs declaration;
2) the possibility of identifying the customs authorities of foreign goods in the processed products, except replacement of equivalent goods in accordance with Article 248 of this Code.
2. Commission of the customs union has the right to determine the list of goods prohibited from being placed under the customs procedure for processing on customs territory.
A r t i c l e 241.
Processing operations in the customs territory
1. Transaction processing products in the customs procedure for processing on customs territory shall include:
1) refining or processing of goods under which foreign goods lose their individual characteristics;
2) manufacture of goods, including installation, assembly, disassembly and adjustment;
3) repair of goods, including restoration, replacement of parts;
4) use as raw material products that contribute to the production of refined products, or facilitate it, even if the goods are wholly or partially consumed during processing. This operation must be performed simultaneously with one of the transactions referred to in subparagraphs 1) - 3) of this paragraph.
2. The operations for processing of goods does not include:
1) operations to ensure the safety of goods in preparation for their sale and transportation;
2) breeding, growing and fattening of animals, birds, fish, and the cultivation of crustaceans and molluscs;
3) growing trees and plants;
4) Copying and reproduction of information, audio and video to any type of media;
5) the use of foreign goods as aids in the process (equipment, machinery, appliances, etc.).
A r t i c l e 242.
Identification of Foreign Goods in Processed Products
In order to identify foreign goods in the processed products can be used the following methods:
1) affixing the declarant, a person engaged in processing, or officials of customs bodies of seals, stamps, digital and other markings on the original foreign goods;
2) a detailed description, photograph, image scale of foreign goods;
3) comparison of pre-selected samples, samples of foreign goods and products;
4) use existing labeling, including in the form of serial numbers.
5) other methods that may be applied depending on the nature of goods and operations performed by processing products, including the study presented detailed information on the use of foreign goods in the process of transaction processing products, as well as the production technology products of processing or by implementation of customs control at the time of transaction processing products.
A r t i c l e 243.
The processing of goods in the customs territory
1. The processing of goods in the customs territory may not exceed 3 (three) years.
During the processing of goods from the day they were placed under the customs procedure for processing in the customs territory and the customs declaration of goods in separate batches (multiple parties) - the date of placement under the customs procedure that the first consignment.
Commission's decision of the customs union for individual product categories can be determined by a longer period for processing on customs territory.
2. The processing of goods in the customs territory includes:
1) the duration of the production process for processing;
2) the time required for actual exportation of processed products and the performance of customs operations involving the disposal of waste and residues of foreign goods.
3. The processing of goods in the customs territory may be extended within the period specified in paragraph 1 of this article.
4. The procedure for establishing and extending the processing of goods in the customs territory, determined by the laws of States - members of the customs union.
A r t i c l e 244.
Document on the processing conditions on the customs territory
1. Document on the processing conditions on the customs territory, issued by the competent authority of the State - a member of the customs union may receive any entity of the State - a member of the Customs Union, on whose territory the permit is issued, including those not directly commits the transaction processing products.
2. Document on the processing conditions on the customs territory shall contain the following information (about):
1) the person who issued the document;
2) the person (s) which (who) is (are) directly to perform processing operations;
3) the name, classification of foreign goods and products in accordance with the Commodity nomenclature of foreign economic activity, their quantity and value;
4) documents confirming the commission of foreign trade transactions or other documents confirming the ownership, use and (or) disposal of goods not in the foreign trade transactions;
5) rules out products;
6) processing operations, products, ways in which they occurred;
7) how to identify the goods;
8) the name, classification of residues and wastes in accordance with the Commodity nomenclature of foreign economic activity, their quantity and value;
9) the processing of goods in the customs territory;
10) replacement with equivalent goods, if such substitution is permitted;
11) the possibility of further commercial use of waste;
12) Customs Authority (Customs), in which (are) expected to place the goods under the customs procedure for processing on customs territory and the completion of customs procedures.
3. Document on the processing conditions on the customs territory, except for information required by paragraph 2 of this article may contain other information, if it is established by the laws of the - members of the customs union.
4. Form and procedure for issuing a document on the processing conditions on the customs territory, making any alterations or additions, as well as its revocation (cancellation) by the law of the States - Members of the customs union.
5. Release of foreign goods in accordance with the customs procedure for processing on customs territory by a customs authority of the State - a member of the customs union, the authorized body which issued the document on the processing conditions on the customs territory.
A r t i c l e 245.
Norms of output of refined products in the customs territory
1. Under normal output of refined products is the amount or percentage of processed products, formed as a result of processing a certain amount of foreign goods.
2. If the transaction processing in the customs territory are made in relation to goods whose characteristics remain practically constant, usually carried out in accordance with clearly defined technical requirements and lead to the refined products of consistent quality, the competent authorities of the States - Members of the customs union may set out the standard norms of refined products .
A r t i c l e 246.
Waste generated from processing of goods in the customs territory, and production losses
1. Waste generated from processing of foreign goods into the customs territory shall be placed under another customs procedure, except when these wastes are recycled in the state, not suitable for further commercial use.
2. For customs purposes, these wastes are considered as goods imported into the customs territory of the customs union in this state.
3. Production losses generated and (or) are lost as a result of processing operations, shall not be placed under another customs procedure.
A r t i c l e 247.
Remains of the goods placed under the customs procedure for processing on customs territory
Residues of products formed as a result of processing operations in accordance with the rules of exit shall be placed under another customs procedure.
A r t i c l e 248.
Replacement with equivalent goods
1. With the permission of the customs authority may be replaced with foreign goods placed under the customs procedure for processing on customs territory, equivalent goods.
2. Under equivalent goods meant goods customs union, which by their description, quality and technical characteristics are identical with foreign goods.
3. Goods received as a result of processing of equivalent goods are regarded as products of processing of foreign goods in accordance with the provisions of this chapter.
4. Equivalent products are recognized as foreign goods and products they replaced - the status of the goods the customs union.
5. If the replacement of foreign goods with equivalent goods permitted export of processed products obtained from equivalent goods are allowed to import foreign goods into the customs territory of the customs union. The order of this change is determined by the laws of the States - Members of the customs union.
A r t i c l e 249.
Completion of the customs procedures for processing on customs territory
1. The customs procedures for processing on customs territory is completed before the expiration of the processing of goods by placing food processing, foreign goods have not undergone processing operations, residues and wastes generated from processing under the customs procedure for re-export to the procedure and conditions prescribed by this Code.
The customs procedures for processing on customs territory may be completed before the expiration of the processing of goods:
placement of the processed products, foreign goods have not undergone processing operations, residues and wastes generated from processing under the customs procedure of release for domestic consumption or other customs procedure, except for the customs transit procedure, the procedure and conditions prescribed by this Code. In this case, in respect of processed products non-tariff measures do not apply;
placement of foreign goods have not undergone processing operations, residues and wastes generated from processing under the customs procedure for processing on customs territory.
2. Before the expiration of the processing of goods to the customs procedures for processing on customs territory (within the processing of goods) may be suspended in case of placing food processing under customs procedure of customs warehouse or temporary admission. The order of suspension and resumption of customs procedures for processing in the customs territory shall be determined by the Commission of the customs union.
3. Processed products may be placed under the customs procedure for export and (or) other customs procedure, one or more parties (sending).
In this case, in respect of processed products non-tariff measures are not applied.
A r t i c l e 250.
Origin and termination of the obligation to pay import duties and taxes, and their term of payment in respect of goods placed (placed) under the customs procedure for processing on customs territory
1. The obligation to pay import duties and taxes on goods placed under the customs procedure for processing on customs territory, there is a declarant with the registration of the customs authorities the customs declaration.
2. The obligation to pay import duties and taxes on goods being placed (placed) under the customs procedure for processing on customs territory, stop by the declarant:
1) at the completion of customs procedures for processing on customs territory before the expiry of processing of goods in accordance with paragraph 1 of Article 243 of this Code, unless at the time of the procedure due for payment of import customs duties and taxes;
2) cases referred to in paragraph 2 of Article 80 of this Code.
3. The date for payment of import customs duties and taxes shall be considered:
1) the transfer of foreign goods to a non-entity, which issued the document on the processing conditions in the customs territory, and (or) a person who directly performs processing operations without the permission of customs authorities - the day of transfer of goods, and if that date is not set - the day of registration by the customs authorities of the Customs declaration lodged for placing goods under the customs procedure for processing on customs territory;
2) the loss of foreign goods before the expiration of the processing of goods, except for destruction (irretrievable loss) due to accident or force majeure or natural loss under normal conditions of haulage (transportation) and storage - the day the goods were lost, and if that date is not set - day of registration by the customs authorities of the Customs declaration lodged for placing goods under the customs procedure for processing on customs territory;
3) for non-discharge of the customs procedure for processing on customs territory before the expiry of the processing of goods ordered in accordance with paragraph 1 of Article 243 of this Code - the expiry date for processing.
4. Import duties and taxes payable in the amount corresponding to the amount of import duties and taxes that would be payable when the goods are placed under the customs procedure of release for domestic consumption, without regard to exemptions from payment of customs duties and taxes, calculated on the date of registration of the customs authorities of customs declaration, filed for placing goods under the customs procedure for processing on customs territory.
5. Failure at the customs territory of the customs union of processed products placed under the customs procedure for re, with the amounts of import customs duties and taxes payable in accordance with the second subparagraph of paragraph 4 of Article 300 of this Code, a person referred to in paragraph 1 of this article shall pay interest, as if in respect of these amounts has been granted a deferment of payment of import customs duties and taxes calculated in the manner prescribed under the laws of states - members of the customs union.
Interest accrues from the date of registration of the customs authorities of the Customs declaration lodged for placing goods under the customs procedure for processing on customs territory, on the day of registration by the customs authorities of the Customs declaration lodged for placing goods under the customs procedure for re-export.
A r t i c l e 251.
Features of the premises of foreign goods under the customs procedure of release for domestic consumption
1. When placing the food processing under customs procedure of release for domestic consumption the amounts of import customs duties and taxes charged to foreign goods placed under the customs procedure for processing on customs territory and used for the manufacture of processed products in accordance with the rules of their release.
2. When placing the food processing and (or) foreign goods have not undergone operations for processing under customs procedure of release for domestic consumption rates of import customs duties, taxes, exchange rates established in accordance with the laws of the State - a member of the customs union, determined on the date of registration of customs authorities of the Customs declaration lodged for placing goods under the customs procedure for processing on customs territory.
3. Since the amounts of import customs duties and taxes paid by placing the food processing and (or) foreign goods have not undergone operations for processing under customs procedure of release for domestic consumption, shall pay interest, as if in respect of these amounts had been granted a deferment of payment of date of registration by the customs authorities of the Customs declaration lodged for placing goods under the customs procedure for processing on customs territory, calculated in the manner prescribed by the legislation of States - members of the customs union.