Can sez units provide jobwork to dta units

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This query is : Resolved

Yuvakishore (Querist)

26 August 2015 Dear Sir,

We are DTA Unit, We want to give Jobwork of Part Production to SEZ Unit. Upon completion of Job Work SEZ has to return goods to DTA. From DTA we remove the goods.

Can above Tansaction is allowable..? if yes please provide any documentary stuff or notification.

Thanks in advance for the help.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)

26 August 2015 Para 6.14 Sub – Contracting (foreign trade policy 2015-2020
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(b) (i) EOU may, with annual permission from Customs authorities, undertake job work for export, on behalf of DTA exporter, provided that goods are exporteddirectly from EOU and export document shall jointly be in name of DTA / EOU. For such exports, DTA units will be entitled for refund of duty paid on inputs by way of brand rate of duty drawback.

Further Para of ftp 2015-2020
"(iv) EOU / EHTP / STP / BTP units may sub - contract part of production process abroad and send intermediate products abroad as mentioned in LoP. No permission would be required when goods are sought to be exported from sub - contractor premises abroad. When goods are sought to be brought back, prior intimation to concerned DC and Customs authorities shall be given."

Regards,

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