Rule 6A - Procedure for allowing imported goods for job work - Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.

2 [6A. Procedure for allowing imported goods for job work . (1) The importer shall maintain a record of the goods sent for job work during the month and mention the same in the monthly statement specified in sub-rule (2) of rule 6. (2) The importer shall send the goods to the premises of the job worker under an invoice or wherever applicable through an e-way bill, as specified in the Central Goods and Services Tax Act, 2017 (12 of 2017), mentioning the description and quantity of the goods. (3) The maximum period for which the goods can be sent to the job worker shall be six months from the date of invoice or an e-way bill as specified in sub-rule (2). (4) In case the importer is not able to establish that the goods sent for job work have been used as per the particulars mentioned under rule 4, the Jurisdictional Custom Officer shall take necessary action against the importer under rules 8 and 8A. (5) The job worker shall,- (i) maintain an account of receipt of goods, manufacturing process undertaken thereon and the waste generated, if any, during such process; (ii) produce the account details before the Jurisdictional Custom Officer as and when required by the said officer; and (iii) after completion of the job work, send the processed goods to the importer or to another job worker as directed by the importer for carrying out the remaining processes, if any, under the cover of an invoice or an e-way bill. ] ************* NOTES:- 1. Inserted vide Notification No. 09/2021 - Customs (N. T.) dated 01-02-2021 w.e.f. 02-02-2021 2. Substituted vide Notification No. 07/2022 - Customs (N. T.) dated 01-02-2022 w.e.f. 01-03-2022 before it was read as 1 [6A. Procedure for allowing imported goods for job work. - (1) The importer shall send the imported goods except gold, jewellery and articles thereof; and other precious metals or stones for job work, for manufacture of goods, after giving an intimation in duplicate to the Jurisdictional Customs Officer of his intention to do so. (2) The importer shall also specify the following particulars, namely: - i. name and address of the job worker; ii. nature and description of the job work to be carried on the imported goods in the manufacturing process; iii. quantity and description of the goods intended to be sent to the job worker. (3) The Jurisdictional Customs Officer shall forward a copy of the intimation along with the particulars specified in sub-rules (1) and (2) to the concerned Customs Officer under whose jurisdiction the premises of the job worker is situated. (4) The importer shall send the goods to the premises of the job worker enclosing a challan, specifying the description and quantity of the goods. (5) The maximum period for which the goods can be sent to the job worker shall be six months from the date of issue of challan specified in sub-rule (4). (6) In case the importer is unable to establish that the goods sent for job work have been used as per the particulars of job work referred in sub-rule (2), the Jurisdictional Customs Officer shall take necessary action against the importer under rules 8 and 8A. (7) The job worker shall i. maintain an account of receipt of goods, manufacturing process undertaken thereon and the waste generated, if any, during such process; ii. produce the account details before the Jurisdictional Customs Officer as and when required by the said officer; iii. after completion of the job work send the processed goods to the importer or to another job worker as directed by the Importer for carrying out the remaining processes, if any, under the cover of a challan or the challan of the principal manufacturer duly endorsed by him. ]