Article 74. Identification of imported goods for processing on the customs territory in their processed products

Identification of imported goods for processing in the customs territory in the products of its processing is carried out in one or more of the following ways based on the nature of the goods and the processing operations performed:

affixing of seals and, if necessary, stamps, digital and (or) other markings on the goods imported for processing;

a detailed description of the goods imported for processing, its photograph or other image in scale;

comparison of the results of the study of preliminary samples or samples of goods imported for processing and the product of its processing;

the use of existing markings in the form of factory and serial numbers or other markings imported for processing goods.

Identification of imported goods for processing in the customs territory in the products of its processing can be carried out in other ways in accordance with the legislation.

At a formal application of an authorized individual and with consent of a customs authority, imported goods can be identified by examining detailed information that is provided on raw materials, materials and components used in production and on a production technology of processed products.

Identification of imported goods for processing on the customs territory in processed products shall not be required if:

they are obtained as a result of processing of goods equivalent to goods imported for processing according to Article 77 of this Code;

a technological process related to continuous production cycles is used for processing;

a unique technological process that excludes production of similar and (or) identical processed products in the customs territory is used for processing.

The method of identification of imported goods for processing in the customs territory in the products of its processing is determined by an authorized person.