Article 76. The output rate of processed products under the customs processing regime in the customs territory

The output rate of processed products in the customs territory is determined and approved by the authorized person, if these standards have not been approved in accordance with the established procedure, and is also established by the customs authority when issuing a permit for processing goods in the customs territory, based on the actual conditions under which the processing of goods is carried out.

When establishing the output rate of processed products, the customs authorities are based on the documents submitted by the authorized person containing information about the technological process of processing, and on a specific technological process of processing.

When determining the rate of output of processed products, an authorized person may be based on the conclusions of government bodies and (or) authorized bodies.

The description, quantity, and quality of processed products are determined after establishing the output rate of processed products.