substantial transformation criterion(substantial manufacturing or processing, deemed sufficient to give the commodity its essential character (International Convention on the Simplification and Harmonization of Customs Procedures) Tereshchenko_O)
processing under customs control(таможенный режим A procedure allowing goods to be imported under suspension of import duties and commercial policy measures for the purposes of (Art. 130 CC) • processing and • subsequent release for free circulation at a more favourable import duty. chistochel)