A Presidential Decree (UE No. 115 dated 04.25.2022) “On additional measures to simplify the application of the customs regime” processing in the customs territory “was adopted.
According to the Decree, from May 1, 2022, a simplified procedure for applying the customs processing procedure will be introduced in the customs territory. Wherein:
packaging, packaging (including repackaging), sorting, cleaning of goods, its adjustment to other goods and modernization of equipment are considered processing operations in the customs territory;
when placing goods under the customs regime “processing in the customs territory”, mandatory confirmation of the compliance of goods with the requirements of regulatory enactments in the field of technical regulation and the submission of a sanitary and epidemiological conclusion are not required;
the norms for the output of processed products are approved by the subject of processing and submitted to the customs authority;
for the processing of the same type of goods, regardless of the number of contracts, the customs authority issues a general permit for a period not exceeding 2 years;
the procedure for ensuring the payment of customs payments does not apply to participants in special economic zones and authorized economic operators;
when registering waste generated in the process of processing in the customs regime “release for free circulation”, customs duty is not levied.
Customs duty rates for the export of goods, benefits, preferences and other export support measures also apply to processed products exported under the “re-export” customs regime.
In cases where the purpose of applying the customs regime “processing in the customs territory” is the repair of goods, a permit for the processing of goods in the customs territory is not required.
A permit for the processing of goods in the customs territory may later be transferred by a participant in foreign economic activity to another person (if this person assumes all obligations under this permit).
According to the Decree, the Department for Improving the Customs Regime “Processing on/Out of the Customs Territory” was established under the State Customs Committee.
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