What is Processing within the customs territory?

A customs procedure under which foreign goods are brought into Uzbekistan to be processed and then taken out as finished products (processed products). On entry they are conditionally exempted from duties and taxes. The procedure is applied on the basis of a processing permit issued by the customs authority. The processing operations are listed in Article 71 (list below). Work not included in them: ensuring the preservation of the goods, preparing them for sale and transport; breeding, rearing, cloning, fattening and catching animals and obtaining their produce; growing and harvesting plants; extracting minerals; copying and reproducing information, audio and video recordings; using foreign goods (equipment, machine tools, devices) as auxiliary means in a technological process. Under Article 72 there are five conditions: identification of the imported goods in the processed products; setting the yield rate of processed products; the goods not falling under prohibitions and restrictions relating to this procedure; ensuring payment of customs payments for the imported goods (except in cases provided for by legislation); the processing operations complying with Article 71. Yield rate (Article 11): the quantity of processed product obtained from one unit of the goods used in processing (in absolute terms or as a percentage).

• Direct processing of or working on the imported goods, changing their original properties and individual characteristics but retaining the features that allow them to be identified in the processed product (except for the cases in part three of Article 74 of the Code)
• Making other goods using the imported goods, including mounting, assembly or disassembly
• Repair of goods, including restoration and replacement of component parts
• Use as raw materials of other goods that are wholly or partly consumed in the processing and help in the manufacture of products (only together with one of the operations above)

Source: Bojxona kodeksi, 11-modda; Bojxona kodeksi, 70-modda; Bojxona kodeksi, 71-modda; Bojxona kodeksi, 72-modda; Bojxona kodeksi, 81-modda