Article 81. Application of customs charges and economic policy measures to processed products, remaining products and waste

Exported processed products, remaining goods and waste shall be exempt from payment of customs duties and taxes and from application of economic policy measures on them, except for prohibitions and restrictions specified in Article 82 of this Code.

When processed products are placed under the customs regime of release for free circulation (import), customs duties and taxes shall be paid based on the customs value and (or) the amount of imported goods used in accordance with standard output of processed products for goods imported for processing and applicable rates of customs charges on the day of placing the goods under the customs regime of release for free circulation (import).

When exporting processed products in the amount less than that established by standard output of processed products, customs charges shall be paid on difference in the manner prescribed by part two of this Article.

When waste from processing of goods is placed under the customs regime of release for free circulation (import), customs charges shall be paid as if they are imported into the customs territory in this condition.