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of <h1>Assistant Commissioner to Approve Subcontracting for EOUs, EPZs, and EHTPs Under New Guidelines</h1> Permission for sub-contracting by 100% Export Oriented Units (EOUs), Export Processing Zones (EPZs), and Electronic Hardware Technology Parks (EHTPs) is now to be granted by the Assistant Commissioner in charge of the unit. These units may subcontract part of their production to Domestic Tariff Area (DTA) units or other EOUs/EPZs/EHTPs, provided raw materials are first recorded in the statutory records of the subcontracting units. Finished goods and any wastage must be returned to the original unit for accounting. Additionally, EOUs/EPZs in textiles, garments, agro-processing, and granite sectors may perform job work for DTA units, but the finished products must be exported directly from the EOU/EPZ and not returned to the DTA. Prior instructions on this matter are modified accordingly.
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