Özet:

The essence and legal bases of operations with tolling raw materials in the normative-legal acts are investigated. The study aims at the terms of calculations for the operations on the processing of tolling raw materials imported by a non-resident into the customs territory of Ukraine, and exported by a resident outside the customs territory of Ukraine. The article determines the features of the disposal of goods placed in the customs regime of processing in the customs territory and placed in the customs regime of processing outside the customs territory, in case of withdrawal of processing permit. The essential conditions of the foreign economic contract for the processing of the tolling raw materials are singled out. The authors research the documentation of transactions on the processing of tolling raw materials imported by a non-resident to the customs territory of Ukraine and exported by a resident outside the customs territory of Ukraine. The peculiarities of obtaining the permit for processing of goods and identification of goods are studied. The reasons for refusal to issue the permit for processing of goods are determined.

Anahtar Kelimeler: