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    <title>Custom Duty for Imported Goods for Job Work</title>
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    <description>Imports of goods for processing as job work and subsequent re-export qualify for duty-free import since the goods are for export after job work. Duty or GST may be paid on the value of the job work at export and an export rebate claimed. Documentation requirements include filing a bill of entry at import and ensuring the shipping bill at export shows an assessable value consistent with import records. The entitlement to export-related benefits is not exclusive to EOUs and applies to any exporting unit complying with customs and export documentation.</description>
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      <description>Imports of goods for processing as job work and subsequent re-export qualify for duty-free import since the goods are for export after job work. Duty or GST may be paid on the value of the job work at export and an export rebate claimed. Documentation requirements include filing a bill of entry at import and ensuring the shipping bill at export shows an assessable value consistent with import records. The entitlement to export-related benefits is not exclusive to EOUs and applies to any exporting unit complying with customs and export documentation.</description>
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