Goods despaches for Job work - declaration of value for e-way bill

[MANOHARAN ARUMUGAM]

We are importing raw material. After payment of applicable duties, we are despatching the same to the job worker directly from the place of import to the job worker. My question is

1. what is the value to be declared while generating e-way bill (cargo + duty paid (or) cargo value alone?

2. If cargo value alone to be declared in the e-way bill, in the event of insurance claim, shall we get full insurance claim?

Pl. clarify.

[YAGAY andSUN]

In our view it should be Cargo Value plus Customs duties and GST. Transit Insurance and insurance for keeping the material at Job worker's place must be obtained on that particular value of the goods and for movement of processed goods from the place of Job worker to your place the insurance cover must include the job work charges also.

[KASTURI SETHI]

Landed cost is to be declared. See also reply against Issue ID 116784. Duty paid has to be included for this purpose.

[MANOHARAN ARUMUGAM]

Thank you so much for your advise.

[Ganeshan Kalyani]

I agree with the views of the experts.

AI Summary

E-way bill value declaration must reflect cargo plus duties and GST, with insurance on landed cost including job work charges. For imported raw materials dispatched to a job worker, the e way bill must state the landed cost-cargo value plus customs duties and GST. Transit and storage insurance should be taken on that landed cost, and insurance for movement of processed goods must include job work charges.