Таможенный кодекс республики узбекистан

Article 44. Requirements and conditions for processing goods outside 
the customs territory 
Processing of goods outside the customs territory is allowed subject 
to the following requirements and conditions: 
the possibility of customs authorities to identify the exported goods 
in the products of their processing, except for the cases provided for in part 
four of article 46 of this Code; 
technical and economic substantiation of the process of processing of 
goods agreed with the authorized body-for enterprises with a state share in 

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[32] 
the authorized fund (authorized capital), except for cases established by 
law;; 
there is a conclusion of the authorized body that the processing of 
goods outside the customs territory does not harm the economic interests 
of the Republic of Uzbekistan-for enterprises with a state share in the 
authorized fund(authorized capital); 
availability of permits of authorized bodies in the information system 
of customs authorities, if the goods are subject to control by these bodies; 
the parameters of technical and economic substantiation and the 
actual processing process correspond to each other; 
operations for processing goods comply with the requirements of 
article 43 of this Code. 
The customs regime of processing outside the customs territory 
cannot be used: 
if the export of goods gives grounds to demand the return of the 
amounts of customs duties and taxes paid, exemption from them or receipt 
of payments provided for export; 
in respect of goods previously placed under the customs regime of 
release for free circulation (import) with conditional exemption from 
payment of customs duties, before the expiration of this conditional 
exemption, except for the export of such goods for repair, including its 
restoration, modernization, replacement or restoration of damaged or worn 
out its components (elements), elimination of defects. 
In case of changing the terms of the contract (contract, agreement) or 
the parameters of the technical and economic substantiation of the 
processing process, a new application must be submitted on the issue of a 
permit to process the goods outside the customs territory. Moreover, in 
case of a change in the terms of the contract (contract, agreement) 
regarding the transformation of a legal entity, change of its name or 
location (mailing address), as well as changes in the surname, name, 
patronymic or place of activity of physical entity, a new application is not 
required.