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    <title>FEMA-GR waiver</title>
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    <description>On re import after job work under a GR waiver, the importer must file a bill of entry declaring job work charges and to and fro freight and insurance, which attract customs duty; job work charges must be invoiced and may be paid in foreign exchange against the job work invoice and bill of entry. Rejections during processing require foreign rejection certificates and supporting documents to satisfy bankers/RBI and customs when closing the GR waiver. Incorrect or omitted export invoices that fail to record the GR waiver must be regularised with correct invoices and shipping documents to enable closure of the waiver.</description>
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