Sub-contracting by export oriented units allows job work with domestic or foreign subcontractors subject to permission and conditions. EOUs may sub-contract production and processes to DTA units, other EOUs, or SEZs with permission from jurisdictional Customs; a portion of annual production may be sub-contracted for job work in DTA and part of the process may be subcontracted abroad with export clearance under export documents. Gems and Jewellery EOUs face conditions including time-limited return of goods, restrictions on outward movement of cut and polished stones, allowance for exchange of plain precious metal jewellery against equivalent metal, applicability of wastage allowances, and ineligibility of DTA suppliers for deemed export benefits.