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of <h1>Amendments to 2017 Customs Rules: Job-Work Permitted, 100% Outsourcing Allowed, New Clearance Rules for Capital Goods.</h1> The Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, are being amended to enhance trade facilitation. The amendments permit job-work for materials imported at a concessional duty rate, excluding gold, jewelry, and other precious metals. They also allow for 100% outsourcing in the manufacture of goods on job-work. Additionally, imported capital goods used for specified purposes can be cleared by paying differential duty and interest on their depreciated value, following depreciation norms similar to those applied to Export Oriented Units as per the Foreign Trade Policy.
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