https://www.taxtmi.com/circulars?id=65955 TRQ authorisations for tariff heading 7108 must include the Importer Exporter Code (IEC) of nominated agencies or qualified jewellers and the GSTIN of the jewellery manufacturer; TRQ importers must follow the Customs import rules for concessional or specified end use and relevant circulars. The IGCR procedure applies to the importer until supply to the end use recipient and monthly statement filing; job work restrictions apply only to work on goods belonging to the importer and do not apply to end use recipients, allowing TRQ holders to use imported gold for manufacture with or without job work. en-us Thu, 20 Oct 2022 00:00:00 +0530 Fri, 21 Oct 2022 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65955 TRQ authorisations for tariff heading 7108 must include the Importer Exporter Code (IEC) of nominated agencies or qualified jewellers and the GSTIN of the jewellery manufacturer; TRQ importers must follow the Customs import rules for concessional or specified end use and relevant circulars. The IGCR procedure applies to the importer until supply to the end use recipient and monthly statement filing; job work restrictions apply only to work on goods belonging to the importer and do not apply to end use recipients, allowing TRQ holders to use imported gold for manufacture with or without job work. Circulars DGFT Thu, 20 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65955