https://www.taxtmi.com/circulars?id=71191 The IGCR framework permits job work for eligible concessional-duty imports, including outsourced manufacture, while excluding specified sensitive goods. Importers must provide prior information, execute a continuity bond, intimate imports and receipts, and maintain prescribed accounts. Goods sent for job work require challans and may remain with a job worker only for the permitted period. Imported goods must be used for their intended purpose or re-exported within the prescribed period; otherwise, differential duty and interest apply. Quarterly returns, job-worker records and penalties for contraventions form part of the compliance mechanism. en-us Tue, 18 May 2021 00:00:00 +0530 Tue, 08 Sep 2026 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71191 The IGCR framework permits job work for eligible concessional-duty imports, including outsourced manufacture, while excluding specified sensitive goods. Importers must provide prior information, execute a continuity bond, intimate imports and receipts, and maintain prescribed accounts. Goods sent for job work require challans and may remain with a job worker only for the permitted period. Imported goods must be used for their intended purpose or re-exported within the prescribed period; otherwise, differential duty and interest apply. Quarterly returns, job-worker records and penalties for contraventions form part of the compliance mechanism. Circulars Customs Tue, 18 May 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71191