Article 72. Requirements and conditions for processing of goods on the customs territory

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

identification of imported goods in the products of its processing;

determination of the yield rate of processed products;

exclusion of goods falling under prohibitions and restrictions on the application of the customs regime of processing in the customs territory;

ensuring payment of customs duties for imported goods in accordance with Chapter 47 of this Code, with the exception of cases provided for by law;

operations for processing goods in the customs territory comply with the requirements of Article 71 of this Code.

If the parameters of the feasibility study of the processing or the method of identification or the yield rate of processed products change, a new application for a permit to process goods in the customs territory must be submitted. Moreover, in the event of a change in the terms of the contract (agreement) regarding the transformation of a legal entity, a change in its name or location (mailing address), a change in the last name, first name, patronymic or place of activity of an individual, filing a new application is not required.

Goods can be placed under the customs regime of processing on the customs territory by any interested individual of the Republic of Uzbekistan including those who are not owners of goods or who do not directly conduct operations of processing of goods.