Article 46. Identification of exported goods for processing outside customs territory in processed products

Depending on the nature of goods and implemented processing operations, identification of exported goods for processing outside the customs territory in their processed products can be conducted in one or more of the following ways:

authorized individual and (or) a customs authority can affix seals and, if necessary, stamps, digital and (or) other markings on goods that are exported for processing;

detailed description of goods to be exported for processing, photographing of goods or their other scaled images;

comparison of test results of preliminary taken samples or specimens of goods exported for processing and their processed products;

use of existing markings such as factory and serial numbers or other markings of goods exported for processing.

Identification of exported goods for processing outside the customs territory in their processed products can be conducted in other ways according to the legislation.

At the request of an authorized individual and with consent of a customs authority, exported goods for customs purposes can be identified by examining detailed information provided on raw and other materials and components used in production and on technology of production of processed products.

Identification of exported goods for processing outside the customs territory in their processed products shall not be required if:

they are obtained as a result of processing of goods equivalent to goods exported for processing in accordance with Article 49 of this Code;

technological process that belongs to continuous production cycles is used for processing.