Encyclopedia
Product of processing
Processed product — processed products manufactured in an industrial-production or techno-implementation special economic zone are subject to excise duties, if the processed products are goods made from foreign and (or) Russian goods that were not excisable upon their placement under the customs regime of a free trade zone1.
Federal Law No. 240-FZ dated October 30, 2007, "On Amending the Federal Law 'On Special Economic Zones in the Russian Federation' and Certain Legislative Acts of the Russian Federation" dated October 30, 2007, as amended on December 25, 2009, Article 1, Subparagraph 3 // Official Gazette of the Russian Federation. 2007. No. 45. Item 5417. ↩