Glossary · Import and export

What is Yield rate of processed products?

The quantity showing how much finished product, according to the technology, is obtained from one unit of goods handed over for processing. Under the Customs Code it may be expressed in absolute terms (for example, in kilograms) or as a percentage. Under the procedure of processing within the customs territory, if the rate has not been approved in the established manner, it is determined and approved by the authorised person on the basis of actual production conditions; when a processing permit is issued, the customs authority sets it. In doing so the customs authority relies on the technological process documents submitted by the authorised person and on the specific technological process of processing. The description, quantity and quality of the products are established after the rate has been determined. The rate is the "bridge" between the processed product and the raw material: through it customs tracks how much of the foreign goods has turned into product.

Source: Bojxona kodeksi, 11-modda; Bojxona kodeksi, 76-modda

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