Job work procedure for imported goods requires records, invoices or e way bills and a six month limit with enforcement.

Importers must keep monthly records of goods sent for job work and send goods to job-worker premises under an invoice or applicable e way bill stating description and quantity. Goods may remain with the job worker for up to six months from the invoice or e way bill date. Failure to establish proper use allows the Jurisdictional Customs Officer to initiate compliance action. Job workers must maintain and produce accounts of receipts, manufacturing processes and waste, and return or forward processed goods under invoice or e way bill as directed by the importer.

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