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Article 50. Replacement of the processing product during the repair of 
goods in the customs regime of processing outside the customs 
territory 
Replacement of the product of processing at repair of the goods in 
the customs regime of processing outside the customs territory is allowed 
provided that the goods replacing the product of processing, is identical or 

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similar in relation to the goods intended for repair according to the 
customs regime of processing outside the customs territory. 
The basis for the replacement of the processing product during the 
repair of goods in the customs regime of processing outside the customs 
territory are the relevant provisions of the contract (contract, agreement) 
and (or) warranty obligations of the person performing the repair of the 
goods. 
Article 51. Residues and wastes of goods exported for processing 
outside the customs territory 
A person who has received permission to process goods outside the 
customs territory, no later than the day of expiry of the term for processing 
goods outside the customs territory, established in accordance with article 
47 of this Code, shall dispose of the remainder of the unprocessed 
exported goods with its placement under the appropriate customs regimes 
under the conditions established by this Code. 
For the purposes of customs clearance, the remains of unprocessed 
exported goods are considered as goods re-exported to the customs 
territory. 
The wastes formed as a result of processing of goods, in case of their 
import after processing, are exempted from payment of customs duties and 
taxes. 
Article 52. Completion of the customs regime of processing outside the 
customs territory 
Not later than the date of expiry of the term for processing goods 
outside the customs territory established in accordance with article 47 of 
this Code, the products of processing shall be imported into the customs 
territory or the customs regime shall be completed in accordance with part 
two of this article. 
In respect of goods exported from the customs territory or its residue, 
the customs regime of processing outside the customs territory may be 
completed in one of the following ways: 
placing the goods or their residue under the customs regime of 
reimport; 
placing the goods or their residue under the customs regime of export 
without actually presenting it to the customs authority in compliance with 

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the requirements and conditions established by this Code, except for the 
case when, in accordance with the customs legislation, the exported goods 
or its residue is subject to mandatory re-import. 
In case of importation of processed products by more than one batch, 
verification of compliance of the quantity of processed products with the 
quantity specified in the permit for processing of goods outside the 
customs territory may be carried out periodically, but not less than once in 
three months and not later than thirty calendar days from the date of 
import of the last batch of processed products. 
According to the results of verification of conformity of the quantity 
of processed products to the quantity specified in the permit for processing 
goods outside the customs territory, the customs authority together with 
the person who received the permit shall draw up an act. If, as a result of 
the reconciliation, it is established that the amount of imported processed 
products exceeds the amount specified in the permit, the customs authority 
shall decide on the need to pay additional customs duties. In this case, no 
later than the day following the date of the decision, the customs authority 
shall be obliged to inform the person who received the permit in writing. 
Penalties for the amounts of such payments shall not be accrued if their 
payment is made within ten working days from the date of receipt of 
written notice. 
The person who placed the goods under the customs regime of 
processing outside the customs territory, within thirty calendar days from 
the date of expiry of the processing period shall be obliged to make a 
reconciliation of data on the application of the customs regime of 
processing outside the customs territory. 
In case of non-return of processed products to the customs territory, 
customs duties and taxes are applied to goods exported for processing 
outside the customs territory, as if the goods were placed under the 
customs regime of export. In this case, the rates of customs duties and 
taxes are applied on the day of placing the goods under the customs regime 
of processing outside the customs territory. 

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