EOU subcontracting and job work permitted to manage export orders, subject to customs, excise registration and procedural controls.

EOUs, EHTP, STP and BTP units may outsource part or all of production to DTA units or send in process goods abroad for processing, and may perform job work for DTA units, subject to customs licensing as bonded premises, central excise registration when interacting with DTA, applicable exemption notifications for duty free procurement, and prescribed procedural controls; the facility is intended to manage export orders and not to relocate substantial manufacturing operations to DTA.

---

---

---