I have three units in different states can i import the raw material at any of units and exports from different unit?
Job work on imported goods for re-export
AGRAWAL METAL
Imported raw materials may enter one unit and finished goods exported from another if bonded transfers follow customs rules An importer with manufacturing units in multiple states asks whether imported raw materials can enter at one unit and the finished goods be exported from another. Under customs and EXIM/SEZ rules, such arrangements are possible only if transfers between units comply with job-work/bonded movement procedures, are authorized by customs, and maintain continuous customs control or valid bonds/notifications to preserve import benefits. The exporting unit must be properly registered as exporter of record and fulfill export documentation, duty/discharge obligations, and record-keeping; inter-unit transfers may trigger GST and procedural filings. Specific permissions and conditions depend on applicable customs notifications and the units' bonded/export statuses. (AI Summary)