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Article 78. Replacement of the processing product during the repair of 
goods in the customs regime of processing in the customs territory 
Replacement of the product of processing at repair of the goods in 
the customs regime of processing in the customs territory is allowed 
provided that the goods replacing the product of processing, is identical or 
similar in relation to the goods intended for repair according to the 
customs regime of processing in the customs territory. 
The basis for the replacement of the processing product during the 
repair of goods in the customs regime of processing in 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. 

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[54] 
Article 79. Residues and wastes of goods imported for processing in 
the customs territory 
The person who obtained the permit for processing of goods on 
customs territory before the expiry of processing of goods on customs 
territory established in accordance with article 75 of this Code, shall 
dispose of wastes resulting from the processing and residues of 
unprocessed imported goods with their placement under the relevant 
customs regime under the conditions established in this Code. 
Article 80. Completion of the customs regime of processing in the 
customs territory 
The customs regime of processing on customs territory before the 
expiry of processing of goods on customs territory established by article 
75 of this Code, must be completed with export of products of processing 
of the imported goods or its residues, and waste from processing of goods 
or placed under other customs regimes. 
When exporting processed products by more than one batch, 
verification of the conformity of the number of processed products to the 
quantity specified in the permit for processing of goods in the customs 
territory can be carried out periodically, but at least once every three 
months and no later than thirty calendar days from the date of movement 
across the customs border the last batch of processed products. 
The results of the reconciliation of the quantity of processed products 
to the quantity specified in the permit for processing of goods on customs 
territory, the customs authority together with the person who obtained the 
permit draft an act. If, as a result of such reconciliation, it is established 
that the amount of exported 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 notify 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 in the customs territory, within thirty calendar days from the 
date of termination of the customs regime of processing in the customs 

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[55] 
territory shall be obliged to verify the data on the application of the 
customs regime of processing in the customs territory.