Article 80. Completion of a customs regime for processing on the customs territory

Customs regime for processing on the customs territory must end with export of processed products of imported goods or remaining goods and waste of processed goods or by placing them under other customs regimes no later than the deadline for processing of goods on the customs territory established by Article 75 of this Code.

When exporting processed products in more than one consignment, reconciliation of the amount of processed products with the quantity specified in authorization for processing of goods on the customs territory can be conducted periodically, but at least once every three months and no later than thirty calendar days from the date of movement of the last consignment of processed products across the customs border.

A reconciliation statement shall be signed between a customs authority and an individual, who received authorization, based on the results of reconciliation of the amount of processed products and the amount specified in authorization for processing of goods on the customs territory. If, based on the results of such reconciliation, the amount of exported processed products exceeds the amount specified in authorization, a customs authority shall decide whether additional customs charges need to be paid. In this case, a customs authority shall notify an individual, who received authorization, in writing no later than the day following the day a decision is made. Penalties on such payments shall not be charged if they are paid within ten working days from the date of receipt of a written notice.

An individual who places goods under a customs regime of processing on the customs territory must conduct data reconciliation on application of the customs regime of processing on the customs territory within thirty calendar days from the end of the customs regime for processing on the customs territory.