Exporting the goods for Job Working

[Sameer Lingras]

Hi,

I want to export the goods for Job Working to USA without any remittance. The same goods will be reimported after the job working to India. I wanted to take GR Waiver from bank, but bank is saying that they can't issue GR waiver because there is no guideline for Job Working other than re-import after repairs / maintenance / testing / calibration, etc.

Could you please help me by sharing the guideline under which I can get an GR Waiver?

[YAGAY andSUN]

Dear Sameer,

Since, you are willing to re-import the job worked goods into India, therefore, as per my knowledge and experience in FEMA & Customs matters, your A.D. (Authorized Dealer i.e. your Banker) can't refuse to issue a GR Waiver (EDF Waiver).  Even if they still refuse, then you may either submit a certificate from your Export Promotion Council or a CA Certificate along with Three copies of Invoice & Packing list, Details of Job Work which is required to be done on the subject goods to the AD to Get the GR Waiver (EDF Waiver).  

After getting it you need to mention the GR Waiver reference number (EDF Waiver) on the S/B. After getting the subject goods duly job worked, you need to pay customs duty on the additional amount charged by your USA Based Job Worker. The copy of the B/E along with Job Work Charges Invoice, Copy of the S/B must be submitted with your AD to close this transaction.  Also remember to close the EDPMS and IDPMS related to this transaction.

Regards,

Yagay & Sun

[Shilpi Jain]

"C.4 EDF approval for export of goods for re-imports

(i) AD Category – I banks may consider request from exporters for granting EDF approval in cases where goods are being exported for re-import after repairs / maintenance / testing / calibration, etc., subject to the condition that the exporter shall produce relative Bill of Entry within one month of re-import of the exported item from India."

The above is the extract of master direction. "repairs / maintenance / testing / calibration, etc." mentioned above are only indicative and not exhaustive. So goods exported for being reimported - be it for job work should also be allowed.