job order reexport under 32/97

[Karthik viswanathan]

We are doing job order export under customs notification 32/97 for the material supplied at free of cost we have partly re-exported jobbed goods.Due to delay at our end Now our overseas buyer wants to cancel job order contractand they would like to sell remaining imported goods to us. We would like to whether we can buy this cargo on payment of dutyand we can do remittance on this purchase.

[Rajagopalan Ranganathan]

Dear Mr. .Karthik Viswanathan,

Condition No. (ii) stated "that the goods so imported, including resultant products, are re-exported to the supplier of the goods or to any other person which the said supplier may specify within six months from the date of clearance or within such extended period as the Assistant Commissioner or Deputy Commissioner of Customs of Customs may allow:

Therefore if you have not returned the imported goods after completing the job process within six months from the date of clearance of the imported goods, then you have to pay duty as assessed on the date of import.

[Karthik viswanathan]

Thanks for your feed back Sir.please clarify 1)Duty is payable on the unused part which is not used for export right ?

[Rajagopalan Ranganathan]

Dear Mr. Karthik Viswanathan,

Yes. You have to pay duty on that portion of imported goods which are not re-exported .

AI Summary

Re export obligation under job order exports requires duty payment on unreturned imported goods if not re exported within the prescribed period. Imported inputs and resultant products under job order export must be re exported within six months of clearance, unless an extension is allowed by the Assistant Commissioner or Deputy Commissioner of Customs. If goods are not re exported within that period, duty is payable on the non re exported portion, assessed as of the date of import.