Foreign Trade Procedures 2008-2009 - Directorate General of ...

Excise authorities. Where job worker is SEZ / EOU / EHTP /STP / BTP unit, no such excise registration is required and exportmay be effected either from job worker’s premises or frompremises of unit. Export of such products from job worker’spremises shall not be allowed through third parties as provided inFTP.6.21.4 EOUs may be permitted to remove moulds, jigs, tools, fixtures,tackles, instruments, hangers and patterns and drawings to premisesof sub-contractors, subject to conditions that these shall be broughtback to premises of units on completion of job work within astipulated period. Raw materials may or may not be sent alongwith these goods.6.21.5 In case of sub-contracting of production process abroad, goodsmay be exported from sub-contractor premises subject toconditions that job work charges shall be declared in exportdeclaration forms, invoices etc. and full repatriation of foreignexchange.Contract Farming 6.22 EOUs engaged in production / processing of agriculture /horticulture/ aquaculture products, may, on basis of annualpermission from Customs authorities, take out inputs andequipments (specified at Appendix 14-I-J) to DTA farm subjectto following conditions:-(a)(b)(c)Supply of inputs by EOUs to contract farm(s) shall besubject to input-output norms approved by DGFT / BoA.There shall be contract farming agreement between EOUand DTA farmer(s).Unit has been in existence for at least two years andengaged in export of agriculture / horticulture /aquacultureproducts; otherwise it shall furnish bank guaranteeequivalent to duty foregone on capital goods /inputsproposed to be taken out to Deputy / AssistantCommissioner of Customs / Central Excise, till unitcompletes two years.Export through 6.23 EOU / EHTP / STP / BTP units may export goods for holding /Exhibitions / Exportparticipating in exhibitions abroad, with permission of DC,Promotion toursubject to following conditions:-(a)Unit shall produce to Customs authorities letter in original,or its certified copy containing approval of DC. For gemsand jewellery items, a self-certified photograph of productsshall also be submitted.112