Article 43. Operations for processing of goods outside customs territory

Operations on processing of goods outside the customs territory shall include the following:

direct processing or processing of exported goods changing their initial properties and individual qualities, but preserving such characteristics of goods in a product that allow them to be identified, except the cases specified in part four of Article 46 of this Code;

manufacture of other goods using exported goods including installation, assembly or disassembly;

repair of goods including their restoration, modernization, replacement or restoration of damaged or worn-out parts (elements), elimination of defects.

Use other goods, in whole or in part, that facilitate or help processing, when conducting operations for processing of goods outside the customs territory, shall be allowed.

Operations for processing of goods outside the customs territory shall not include the following:

operations to ensure safety of goods, their preparation for sale and transportation;

getting animal yield, raising and cloning, feeding and catching (fishing, hunting) any animals species and getting and collecting their waste products;

growing and collecting any types of plants;

mining;

copy and reproduction of information, audio and video recordings on any kind of storage devices.