Exemption to goods imported for execution of an export order for jobbing - 32/1997 - Customs -Tariff

Exemption for imported goods for jobbing: duty waived if goods are used only for export jobbing, re exported, and meet value addition rules.

Exemption exempts imported goods used solely to execute an export order for jobbing from customs duty and specified additional duties, subject to conditions: imports must be for jobbing on a foreign supplier's export order; imported goods and resultant products must be re exported within a prescribed period (except certain tooling retained on duty payment); goods cannot be sold or otherwise disposed of; value addition must meet the FOB/CIF test; jobbing must follow concessional import procedure; specified ports/depots apply; prohibited items excluded.