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Article 45. Documents required for placing goods under the customs
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Article 45. Documents required for placing goods under the customs
regime of processing outside the customs territory To place the goods under the customs regime of processing outside [33] the customs territory, the declarant shall submit a cargo customs Declaration and shipping documents to the customs authority. In respect of goods, processing outside the customs territory of which is carried out in the presence of relevant documents of a permissive nature, the customs authority independently checks the availability of such documents in the information system of customs authorities. Based on the nature of the goods and ongoing processing operations, the identification of exported goods for processing outside the customs territory in the products of their processing can be carried out in one or more of the following ways: affixing by the authorized person and (or) the customs body of seals and, if necessary, stamps, digital and (or) other markings on the goods exported for processing; detailed description of the goods exported for processing, its photographing or other image in scale; comparison of the results of the study of previously taken tests or samples exported for processing of goods and the product of its processing; use of the available marking in the form of factory and serial numbers or other marking of the goods exported for processing. Identification of exported goods for processing outside the customs territory in the products of its processing can be carried out in other ways in accordance with the legislation. At the request of the authorized person and with the consent of customs authorities on the identification of exported goods for customs purposes may be provided by the study submitted detailed information on raw materials and components used in production as well as in technology of production of processed products. Identification of the exported goods for processing outside the customs territory in the products of its processing is not required if: they are received as a result of processing of the goods equivalent to the goods taken out for processing, according to article 49 of the present Code; for processing, a technological process related to continuous production cycles is used. |
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