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Article 47. Duration of processing of goods outside the


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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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