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Article 53. Application of customs payments to processed products 
when placing them under the customs regime of release for free 
circulation (import) 
When placing imported processed products under the customs 
regime of release for free circulation (import), customs duties and value-
added tax are charged from the cost of processing operations and at the 
rates of customs duties and value-added tax applicable to processed 
products. 
Excise tax on processed products is charged on the customs value 
and quantity of processed products at the rates applicable to processed 
products. 
When a specific rate of customs duty is applied to processed 
products, the amount of customs duties payable shall be calculated as the 
product of the amount of customs duty calculated at the specific rate for 
processed products by the ratio of the cost of processing operations to the 
customs value of processed products (as if the processed products were 
placed under the customs regime of release for free circulation (import). 
For the purpose of calculation of the customs payments applied to 
products of processing according to this article, the cost of operations on 
processing represents the sum of costs: processing exported goods; 
delivery of goods to the place of processing and back products of its 
processing to the customs border, if such are not included in the cost of 
processing. 
If the ownership of the imported products of processing before their 
placement under the customs regime of release for free circulation (import) 
was transferred to another person, the customs payments for the import of 
these products of processing by this person are calculated as if this person 
would independently place the goods under the customs regime of 
processing outside the customs territory. 
The imported processed product is exempted from payment of: 
customs duties and taxes if the goods were exported for repair free of 
charge in accordance with a contractual or guarantee obligation or because 
of a manufacturing defect, if this defect was not previously taken into 
account when the goods were initially placed under the customs release 
regime for free circulation (import); 
customs duties and excise tax if the goods were exported for paid repair. 

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