https://www.taxtmi.com/article/detailed?id=15800 EOU job work units often show negative Net Foreign Exchange in QPRs because customs Bill of Entry valuations for free-of-cost imports are recorded as import values while exports reflect only job work fees. NFE should measure actual forex movement: treat job work charges as forex inflow and FOC imports as zero forex outflow where no remittance occurred. Units must keep contractual, BOE, bank, and invoice documentation to support QPR reporting and may need to clarify past reports with the Development Commissioner to reconcile BOE valuation with actual forex flows. en-us Mon, 02 Feb 2026 08:22:48 +0530 Mon, 02 Feb 2026 08:22:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15800 EOU job work units often show negative Net Foreign Exchange in QPRs because customs Bill of Entry valuations for free-of-cost imports are recorded as import values while exports reflect only job work fees. NFE should measure actual forex movement: treat job work charges as forex inflow and FOC imports as zero forex outflow where no remittance occurred. Units must keep contractual, BOE, bank, and invoice documentation to support QPR reporting and may need to clarify past reports with the Development Commissioner to reconcile BOE valuation with actual forex flows. Articles Customs - Import - Export - SEZ Mon, 02 Feb 2026 08:22:48 +0530 https://www.taxtmi.com/article/detailed?id=15800