Custom Duty for Imported Goods for Job Work

[Vikas Churiwalla]

Hi,

We have a client in USA who is sending us wallpapers from Korea and China to be embroidered and then shipped to USA. We are only doing embroidery ( job work) on the paper and shipping back to the client.

Will there be any custom duty payable. If yes, is it re-claimable?

What is the best method of importing the goods?

What are the government forms that need to be pre-filled?

Does it make a difference whether my company is 100% EOU or not?

Thanks and your input will be very much appreciated.

Warm regards,

Vikas

AI Summary

Import Duty Exemption for Embroidered Wallpapers: Duty-Free if Re-exported; GST on Value Added by Job Work. A company inquires about customs duties for importing wallpapers from Korea and China for embroidery work before re-exporting them to the USA. An expert advises that goods imported for job work can be duty-free if re-exported, with duties or GST applicable only on the value added by the job work. The export benefits apply regardless of the company's status as a 100% Export Oriented Unit (EOU). Another expert adds that the shipping bill should reflect an increased value compared to the import value on the bill of entry. Required forms should be researched online.