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

AI Summary

Sub contracting permission required: EOU must obtain annual customs approval before sending goods to SEZ for job work.
Sending semi finished goods from a 100% EOU to a SEZ for job work requires obtaining Annual Sub contracting Permission from customs based on a consent and undertaking from the recipient. After permission, the EOU forwards a copy to the recipient, dispatches goods under an AB Challan, records the transaction in the job work register, and, upon return, accounts for processed goods while the contractor issues a CDE challan with its job work bill.