Job work to SEZ from a 100% EOU unit

[raj nadh]

Dear Experts,

We, a 100% EOU unit manufacturing some products. We would like to give our semi-finished product to a SEZ unit for polishing on job work basis and get back to our unit for make it a finished good after completion of the polishing work.

So please tell me the procedure and necessary documents required for this entire process.

Thank you.

Anand

[PAWAN KUMAR]

For the purpose of sub-contracing into DTA unit, an EOU seek annual sub-contracting permission from the customs authorities as per para 6.14 of FTP 2009-14. Procedure is as follows :

1.Consent and undertaking by DTA unit on their letter head.

2.Submit application to customs authorities along with consent and undertaking for obtaining annual sub-contracting permission.

3.After obtaining permission, forward a copy of subject permission to DTA unit.

4.Prepare job work challan in form of A B Challan

5.Entry in stock ledger (Job work register for sending goods for job work)

6.After processing DTA unit will prepare the CDE challan along with their bill for job work charges.

7.Account for the processed goods into your unit and also mark the entry in job work register.

as per my view the following is the procedure.

[raj nadh]

Dear Sir,

Thank you for quick reply.

1. we are giving job work to a SEZ unit. Is SEZ unit and a DTA unit both are same in this case ?

2. what is A B challan form ?

Anand

[PAWAN KUMAR]

1. Provision for sub-contracting are same whether it is an DTA or SEZ.

2.A B Challan form is basically the job work challan form under cover of which the EOU send the goods for sub-contracting into DTA.

AI Summary

EOU Seeks Guidance on Subcontracting to SEZ for Polishing under FTP 2009-14; Expert Outlines Key Procedures A 100% Export Oriented Unit (EOU) seeks guidance on subcontracting semi-finished products to a Special Economic Zone (SEZ) for polishing. An expert advises obtaining annual subcontracting permission from customs authorities, following procedures under para 6.14 of the FTP 2009-14. Steps include obtaining consent from the SEZ, submitting applications, preparing job work challans, and maintaining a job work register. The EOU inquires if procedures differ between SEZ and Domestic Tariff Area (DTA) units and about the A B challan form. The expert clarifies that procedures are the same for SEZ and DTA units.