Article 44. Requirements and conditions for processing of goods outside customs territory

Processing of goods outside the customs territory shall be allowed subject to fulfilment of the following requirements and conditions:

possibility of identification of exported goods by customs authorities in products of their processing, except for cases specified in part four of Article 46 of this Code;

availability of authorizations of authorized bodies in the information system of customs authorities if goods are subject to control by these bodies;

parameters of a feasibility study and the process of actual processing are in line with each other;

operations on processing of goods comply with requirements of Article 43 of this Code.

Customs regime of processing outside the customs territory cannot be used:

if export of goods creates grounds to demand a refund of paid customs duties and taxes, exemption from them or receipt of payments provided upon export;

in respect of goods previously placed under the customs regime of release for free circulation (import) with conditional exemption from customs charges until expiration of this conditional exemption, except for export of such goods for repair, including their restoration, modernization, replacement or restoration of damaged or their worn-out components (elements), elimination of defects.

In the event of a change in terms of a contract (agreement, treaty) or parameters of a feasibility study of the processing process, a new request must be submitted for authorization to process goods outside the customs territory. In this case, in the event of a change in terms of a contract (agreement, treaty) in regards to restructuring of a legal entity, a change in its name or location (mailing address) and a change of last name, first name, patronymic or location of business of an individual, a new application shall not be required.