Article 71. Operations for processing of goods on the customs territory

Operations for processing of goods on the customs territory are as follows:

direct processing or processing of imported goods changing their initial properties and individual indicators, but preserving in processed products characteristics of the goods that allow them to be identified, except for cases specified in part three of Article 74 of this Code;

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

repair of goods including restoration and replacement of parts;

use of other goods as raw materials that facilitate production of processed products or simplify it in cases when these goods are used in whole or in part in the processing process. This operation must be performed simultaneously with one of the other operations specified in this part.

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

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

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

growing and collecting any types of plants;

mining;

copying and reproduction of information, audio and video recordings on any kind of storage devices;

use of foreign goods as auxiliary means in the technological process (equipment, machines, fixtures, etc.).

Operations on processing of goods on the customs territory can be conducted by an individual who has received authorization to process goods on the customs territory and on his behalf by another individual with condition that the individual who received authorization remains responsible to customs authorities for compliance with requirements and conditions specified in the authorization during the entire period of implementation of these operations. Implementation of operations for processing of goods on the customs territory by another individual must be reflected in authorization for processing of goods on the customs territory.