Article 47. Duration of processing of goods outside the
customs territory
Permission to process goods outside the customs territory is issued
for a period of two years.
A person who has received permission to process goods outside the
customs territory shall have the right to complete the customs regime
before the expiry of the validity of this permission in accordance with
article 52 of this Code.
In respect of certain categories of goods requiring a longer
processing process, at the request of the authorized person, the validity of
the permit for processing the goods outside the customs territory may be
extended by the customs authority for a period of more than two years.
The validity of the permit for processing of goods outside the
customs territory and the period of processing starts from the day of
placement the goods under the customs regime of processing outside the
customs territory, and the export of goods in separate lots — from the day
of placement under customs regime of processing outside the customs
territory of the first batch of goods.
The application for extension of the validity period of the permit for
processing of goods outside the customs territory must be submitted to the
customs authority not later than one month before the expiration of this
permit. The extension of the permit shall be carried out in the manner
prescribed for the issuance of the permit.
Submission by an authorized person to the customs body of an
application for extension of the validity period of the permit for processing
of goods outside the customs territory does not interrupt or suspend the
term of processing of goods specified in the permit.
In case of refusal to extend the validity of the permit for processing
goods outside the customs territory, the goods placed under the customs
regime of processing outside the customs territory shall be subject to an
application to another customs regime in accordance with article 52 of this
Code.
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