Imported goods unit transfer rules require invoicing, recordkeeping, and account disclosure for processing and waste generation. Imported goods sent for unit transfer must be recorded in the importer's quarterly statement, and moved under an invoice or, where applicable, an electronic-way bill showing description and quantity. For transfers to another unit, the importer must maintain accounts of receipt, manufacturing process, and waste generated, produce those details when required by the jurisdictional Customs Officer, and send processed goods back to the importer's premises or to a job worker under invoice or electronic way bill.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Imported goods unit transfer rules require invoicing, recordkeeping, and account disclosure for processing and waste generation.
Imported goods sent for unit transfer must be recorded in the importer's quarterly statement, and moved under an invoice or, where applicable, an electronic-way bill showing description and quantity. For transfers to another unit, the importer must maintain accounts of receipt, manufacturing process, and waste generated, produce those details when required by the jurisdictional Customs Officer, and send processed goods back to the importer's premises or to a job worker under invoice or electronic way bill.
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