TaxTMI 
TaxTMI 
Sir
Please clarify whether a SEZ unit can import goods for jobwork/correction and re-Export it. what is the procedure to be followed in the documentation/aprovals
jobwork by sez
13 Jul 2019 
6 Replies 
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Guest 
SEZ job work authorisation: perform imported goods processing if LOA permits, otherwise seek Development Commissioner approval.
SEZ rules permit sub contracting of manufacturing (including repair) to specified units and developers/units may import and export goods without customs duty; if job work is authorised in the LOA the SEZ unit may perform it, otherwise specific approval from the Development Commissioner is required. There is no uniform prescribed procedure for job work on imported goods with re export in the cited materials; units must consult the SEZ Officer for current procedural guidance and applicable customs notifications. (AI Summary)
SEZ rules permit sub contracting of manufacturing (including repair) to specified units and developers/units may import and export goods without customs duty; if job work is authorised in the LOA the SEZ unit may perform it, otherwise specific approval from the Development Commissioner is required. There is no uniform prescribed procedure for job work on imported goods with re export in the cited materials; units must consult the SEZ Officer for current procedural guidance and applicable customs notifications. (AI Summary)