Section 26 in The Special Economic Zones (Customs Procedures) Regulations, 2003
26. Sub-contracting of production process for domestic tariff area unit in the zone unit for export.
- The zone unit shall be allowed to undertake job-work for export on behalf of domestic tariff area unit, subject to the following conditions, namely :-(i)the semi-finished goods or raw materials shall be supplied by domestic tariff area unit to the zone unit;(ii)no export benefit shall be claimed by the domestic tariff area unit on such semi-finished goods or raw materials supplied to the zone unit for job-working;(iii)the finished goods shall be exported directly from the zone unit on behalf of domestic tariff area unit;(iv)the export document shall be in the name of domestic tariff area unit;(v)the value of such goods shall not be counted towards achievement of Net Foreign Exchange Earning of the zone unit; and(vi)the unit in domestic tariff area shall not be eligible for all industry rate of drawback or duty entitlement passbook scheme credit.
