English to Russian Law/Patents Law: Taxation & Customs WTO

Art. 10.9 Temporary Admission of Goods/Inward and Outward Processing

AGREEMENT ON TRADE FACILITATION

Temporary Admission of Goods and Inward and Outward Processing
...
Inward and Outward Processing
(a) Each Member shall allow, as provided for in its laws and regulations, inward and
outward processing of goods. Goods allowed for outward processing may be reimported
with total or partial exemption from import duties and taxes in accordance
with the Member's laws and regulations.
(b) For the purposes of this Article, the term "inward processing" means the customs
procedure under which certain goods can be brought into a Member’s customs
territory conditionally relieved, totally or partially, from payment of import duties and
taxes, or eligible for duty drawback, on the basis that such goods are intended for
manufacturing, processing, or repair and subsequent exportation.
(c) For the purposes of this Article, the term "outward processing" means the customs
procedure under which goods which are in free circulation in a Member’s customs
territory may be temporarily exported for manufacturing, processing, or repair abroad
and then re-imported.