Buyer's processing outside the territory of the Russian Federation
Processing of consigned goods outside the territory of the Russian Federation - processing on specific conditions for consigned goods (hereinafter in this chapter - processing of consigned goods outside the territory of the Russian Federation) provided under international agreements of the Russian Federation, which are owned by a Russian organization authorized by the Government of the Russian Federation to carry out processing of consigned goods outside the territory of the Russian Federation1.
Tax Code of the Russian Federation, as amended on 01.01.2026, Article 182, subpara. 34.1 // RG. 2000. No. 32. Art. 3340. ↩