Job work abroad permission for EOUs: export clearance requires declared job work valuation and full repatriation of funds.

EOU/EHTP/STP units may send intermediate goods abroad for job work only for processes not available domestically and, if processed goods are exported from the foreign subcontractor's premises, BOA permission is not required provided the intermediate goods are included in the Letter of Permission by the Deputy Commissioner. If processed goods are not exported from the subcontractor's premises, BOA permission is required. CBEC Circular requires permission from the jurisdictional Assistant/Deputy Commissioner; removed goods must be cleared as exports and valued under Section 14 on declared job work charges with full repatriation.

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