Article 53. Application of customs charges to processed products when they are placed under the customs regime of release for free circulation (import)

When imported processed products are placed under the customs regime of release for free circulation (import), customs duties and value added tax shall be charged on the value of operations of processing of goods and at the rates of customs duties and value added tax applicable to processed products.

Excise tax on processed products shall be charged on the customs value and quantity of processed products at the rates applicable to processed products.

When a specific rate of customs duty is applied to processed products, the amount of customs duties payable shall be calculated as a product of sums of customs duty, which is calculated at a specific rate for processed products, and the ratio of the cost of processing operations and the customs value of processed products (as if processed products are placed under the customs regime of release for free circulation (import).

For calculating customs charges applied to processed products according to this Article, the cost of processing operations is the sum of the following costs:

processing of exported goods;

delivery of goods to a processing location and delivery of products of their processing back to the customs border, if they are not included into the cost of processing.

If the ownership of imported processed products before their placement under a customs regime of release for free circulation (import) is transferred to another individual, then customs charges for import of these processed products by this individual are calculated as if this individual independently places the goods under a customs regime of processing outside the customs territory.

Imported processed products shall be exempt from the payment of the following:

customs duties and taxes, if goods are exported for free repair under contractual or warranty obligation or due to a manufacturing defect, if this defect is not previously taken into account when the goods are initially placed under a customs regime of release for free circulation (import);

customs duties and excise tax, if goods are exported for paid repairs.