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Regarding 100% <a href='http://www.eximguru.com/exim/eou/default.aspx'>EOU</a>/ EPZ/ EHTP Units - Permission to undertake job work
from DTA by EOU/ EPZ/ EHTP Units
Circular No. 74 dated 5th
November 1999
I am directed to
refer to paragraph 4 of Board's Circular No. 67/ 98-Cus, dated the 14th September, 1998
on the above subject under which the EOU/ EPZ units in textile, ready-made
garments, agro-processing & granite sectors have been allowed to undertake,
jobwork on behalf of the DT A units. This is subject to the condition that the
finished products produced by such EOU/ EPZ units will be exported directly from
EOU/ EPZ unit itself and that these goods will not be sent back to the DTA unit.
2. As
per paragraph 9.17(d) of Exim Policy, 1997-2002, as amended upto 1/ 4/ 99, the
EOU/ EPZ units in aquaculture, animal husbandry, electronics hardware &
software, can also undertake jobwork for export on behalf of DTA units with the
permission of Asstt. Commissioner of Customs. In this connection, it has been
brought to the notice of Board by Trade & the Ministry of Commerce that EOU/
EPZ units are facing difficulty in doing jobwork for DTA units in the absence of
a Department Circular extending the benefit of para 4 of above said circular to
the sectors of aquaculture, animal husbandry, electronics hardware and software.
3. The
matter has been examined by the Board and it has been decided to extend the
benefit of para 4 of Board's Circular 67/ 98-Cus, dated 14/ 9/ 98, to the EOU/
EPZ units in aquaculture, animal husbandry, electronics hardware and software
sector also subject to the condition that finished products produce (by such
EOU/ EPZ units will be exported directly from such units and these goods shall
not be allowed to be brought back to DTA unit. Board's circular 67/ 98-Cus,
dated 14/ 9198 stands modified to the above extent.
4. It
has been brought to the notice of the Board that there is a lack of clarity as
to who will file the Shipping Bill and where the Shipping Bills of such exports
will be assessed. It is clarified that the Shipping Bill in such case will be
filed in the name of DTA unit and the name of EOU/ EPZ unit will also be.
mentioned on the Shipping Bill as jobworker. In case of jobwork by EPZ unit, the
Shipping Bill will be assessed by the Assistant Commissioner in charge of Zone.
In case of EOU, as the Shipping Bill is filed at the Gateway Port, the Shipping
Bill will be assessed by Assistant Commissioner in charge of Export or any other
officer as may be specified by Commissioner of Customs at Gateway Port. However,
the name of exporter i.e. the DTA unit and name of jobworker i.e. EOU unit shall
be required to be mentioned on the invoice and AR-4. Also the AR-4, shall be
signed by both the parties. It is also clarified that no drawback/ DEPB benefits
shall be admissible either to EOU/ EPZ units or to the DTA unit for such
exports.
5. This instruction
may be given wide publicity in the form of Public Notice.
6. Kindly
acknowledge receipt of this Circular. Difficulties, if any, faced in the
implementation of the above changes, may be brought to the notice of the Board
at an early date.
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