Article 52. End of customs regime of processing outside the customs territory

The processing outside the customs territory regime shall be completed, no later than the expiry date of the period for processing goods outside the customs territory established in accordance with Article 47 of this Code, by one of the following methods:

placement of processed products under the release for free circulation (import) customs regime;

placement of the exported goods or their remnants under the re-import customs regime;

placement of the exported goods or their remnants under the export customs regime without actual presentation to the customs authority, subject to compliance with the requirements and conditions established by this Code, except in cases where the exported goods or their remnants are subject to mandatory re-import in accordance with customs legislation.

When importing processed products in more than one consignment, reconciliation of the amount of processed products with the quantity specified in authorization for processing of goods outside the customs territory can be conducted periodically, but at least once every three months and no later than thirty calendar days from the date of import of the last consignment of processed products.

A customs authority and an individual, who received an authorization, shall prepare a reconciliation statement based on the results of reconciliation of the amount of processed products and the amount specified in the authorization for processing of goods outside the customs territory. If the results of reconciliation establish that the amount of imported processed products exceeds the amount specified in the authorization, a customs authority shall make a decision to have additional customs charges paid. In this case, a customs authority shall inform an individual, who received an authorization, in writing no later than the day following the day of the decision. Penalties on the amount of such payments shall not be imposed, if they are paid within ten working days from the date of receipt of a written notice.

An individual, who places goods under a customs regime of processing outside the customs territory, shall reconcile data on application of a customs regime of processing outside the customs territory within thirty calendar days from the date of expiration of the processing time.

In case if processed products are not returned into the customs territory, customs duties and taxes shall be applied on goods exported for processing outside the customs territory, as if the goods are placed under the customs regime of export. In this case, the rates of customs duties and taxes shall be applied on the day the goods are placed under the customs regime for processing outside the customs territory.