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Article 74. Identification of imported goods for processing in the 
customs territory in the products of its processing 
Identification of the imported goods for processing in the customs 
territory in the products of its processing shall be carried out by the 
methods provided for by part one of article 46 of this Code in relation to 
the goods imported for processing. 
At the request of the authorized person and with the consent of the 
customs authority, the identification of the imported goods can be ensured 
by examining the detailed information provided on raw materials, 
materials and components used in production, as well as on the technology 
of production of processed products. 
Identification of the imported goods for processing in the customs 
territory in the products of processing is not required if: 
they are received as a result of processing of the goods equivalent to 
the goods imported for processing, according to article 77 of the present 
Code; 
for processing, a technological process related to continuous 
production cycles is used; 
for processing, a unique technological process is used, excluding the 
production of similar and (or) identical products of processing in the 
customs territory. 
Article 75. Term of processing of goods in the customs territory 
Permission to process goods in the customs territory is issued for a 
period of two years. 
A person who has received a permit to process goods in the customs 
territory shall have the right to complete the customs regime before the 
expiry of this permit in accordance with article 80 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 in the customs territory may be 
extended by the customs authority for a period of more than two years. 
When performing regular operations on the processing of the same 
goods in the customs territory under the same conditions, upon application 

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of a person, he may be issued permission to process the goods in the 
customs territory for the declared period, but not more than five years. 
The validity of the permit for processing of goods on customs 
territory and processing period starts from the date of placement of goods 
under the customs regime for processing on customs territory, and the 
importation of goods in separate lots — from the day of placement under 
customs regime of processing in the customs territory of the first batch of 
goods. 
The application for extension of the validity period of the permit for 
processing of goods in the customs territory shall 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 in 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 
of goods in the customs territory, the goods placed under the customs 
regime of processing in the customs territory shall be subject to an 
application to another customs regime in accordance with article 80 of this 
Code.