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of <h1>Rule 6A: Guidelines for Sending Imported Goods for Job Work with Record-Keeping and Six-Month Completion Limit</h1> Rule 6A of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 outlines the procedure for allowing imported goods for job work. Importers must maintain records of goods sent for job work and include this in a monthly statement. Goods should be sent to job workers with an invoice or e-way bill, with a maximum period of six months allowed for job work. If the importer fails to prove the goods were used as intended, customs authorities may take action. Job workers must maintain accounts of received goods, manufacturing processes, and waste, and return processed goods under proper documentation.
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