Import of Raw Trading material with job work

[Asked by Guest]

Hi Sir/Madam,

we would like to Import of some trading material after customized pre fabricated job work with the same vendor.

and he would like to invoice separately for material cost & job work cost.

in this case, What will be our custom duty?

Custom duty on only on material and Service tax on job work?

or

Custom duty on both the invoices ?

Thank You.

AI Summary

Import duty exemption for job-work imports requires re-export within prescribed period and minimum value addition.
Imports of materials supplied free of cost for job work may be exempt from customs duty if imported against an export order and re-exported within the prescribed period. A customs value must nevertheless be declared for such consignments and a Home Consumption Bill of Entry is filed. The concession requires compliance with concessional import procedures and a minimum value-addition in the FOB export value over the CIF value of imports. The job worker is paid only a job-work fee and duty drawback is not available where no duty was paid.