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Article 43. Operations for processing goods outside the
customs territory
Operations for processing goods outside the customs territory are:
direct conversion or processing of the exported goods with change of
its initial properties and individual indicators, but with preservation in the
product of processing of such characteristics of the goods which allow to
identify it, except for the cases provided by part four of article 46 of the
present Code;
manufacture of other goods using the exported goods,
including
installation, Assembly or disassembly;
repair of goods, including its restoration, modernization, replacement
or restoration of damaged or worn out its components( elements),
elimination of defects.
When carrying out operations on processing of goods outside the
customs territory, it is allowed to use completely or partially other goods
that assist or facilitate processing.
Operations for processing goods outside the customs territory do not
include:
operations to ensure the safety of goods, preparation for its sale and
transportation;
obtaining offspring,
cultivation and cloning, fattening and trapping
(fishing, hunting) of any species of animals,
as well as obtaining and
collecting the products of their life;
cultivation and collection of all kinds of plants; mining;
copying and reproduction of information, audio and video recordings
to any type of media.
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