Import of raw material for Job work

[P S SATYA NARAYANA]

Dear Sir,

We have an export order which requires raw material to be imported and use it in the production along with domestic raw material.  Can we import raw material against Job work.  Is there any restriction in its  usage  in the finished goods.  Is there any time restriction within which we need to utilise imported rawmaterial and export finished goods.  Unlike in Advance Authorisation Scheme, is there any Export Obligation if we import raw material for Job work purpose and complete exports as per the advise of Overseas Principal.  Finished Goods will be as per Principal's specification and wastage will be on his account.

Thanks and Regards

P S Satyanarayana

 

[kotamaraju shivakumar]

Pl fallow the procedure under Notification No.32/1997-Cus dated 1.4.1997

AI Summary

Import of raw material for job work: follow prescribed notification procedure; usage, time limits and export obligations governed thereby. Importation of raw materials for manufacturing under a job work arrangement is permissible subject to the customs procedural regime applicable to job work imports; questions about permissible use in finished goods, time limits for utilisation, and any export obligations are to be addressed by following the prescribed customs notification procedure.