Job-Working Abroad - Central Excise Practice Manual (OLD) - Central Excise

Job-Working Abroad The EOU/EHTP/STP units are allowed to send goods abroad for purpose of job work under due permission of Board of Approval. This facility is available only in respect processes which are not available in the country. The goods so processed abroad were required to be returned to India before export. EOUs are not required to take permission from the BOA for sub-contracting abroad if the processed goods are exported from the foreign location itself after job work provided the intermediate goods sent to sub-contractor abroad are included in the Letter of permission by the DC. However, there is no change in the existing provision for sub-contracting abroad when goods are not to be exported from sub-contractor s premises abroad and permission of Board of Approval is required in such cases. The CBEC vide Circular 12/2008-Customs, dated 24.7.2008 has clarified that the units which intend to avail of this new procedure would be required to seek permission from the jurisdictional Assistant/ Deputy Commissioner of Central Excise. This provision shall be applicable only for the goods partially processed or manufactured or packaged there from in the unit and the goods imported or procured as such cannot be sent as it would amount to trading of the goods. The intermediate goods so removed to sub-contractor abroad would be cleared under export documents and the value of such goods would be assessed in terms of Section 14 of Customs Act, 1962 . The value would be accepted on the basis of declaration of charges of job work abroad in the declaration forms, invoices and full repatriation of foreign exchange.