Issue related with IGCR for job work vendor

[Kyle Zhu]

Dear Exports,

I wanna discuss a case as bellow :

Raw Material imported by a foreign company A under IGCR Benefit than send to Vendor factory for further manufacturing and return backi.e. JOB WORK.

If the company A colud process this case Under IGCR ?

AI Summary

IGCR use for job work permitted under concessional import rules, allowing outsourced processing and return to importer.
Imported raw materials brought in under the IGCR scheme may be sent to a vendor for job work and returned to the importer. This use is authorised by the Customs (Import of Goods At Concessional Rate of Duty) Rules, 2017-specifically the provisions referenced as Rule 5 and Rule 6-and Notification No.68/2017 Customs(N.T.) dated 30.6.17, which permit outsourcing of processing for goods imported at concessional duty rates.