A Unit can sub-contract part of its production out of its premises for job work
	It can sub-contract only with the prior permission of joint/deputy/assistant Commissioner of Customs posted in that SEZ
	The office may grant the permission to sub-contract on annual basis
	If the permission is not taken at the time of the project approval, the SEZ unit shall make an application with name & address of the sub-contractors with the central excise registration number
	Bank guarantee needs to be furnished by the unit if its turnover is less than one crore and has been set up for less than 2 years

Criteria for Sub-Contracting

The finished goods requiring further processing or semi-finished goods including studded jewellery, taken outside the Special Economic Zone for sub-contracting shall be brought back into Unit within one hundred and twenty days or within such period as may be extended by the Specified Officer for reasons to be recorded in writing for grant of such extension.

Sub-Contracting For DTA

Sez unit can undertake job work from a DTA unit for export on the basis of annual permission by the specified officer. Such sub- contract is permissible for the sez unit subject to the condition that the DTA exporter should supply all raw materials. Export documents in such cases are required to be filed jointly in the name DTA exporter and sez unit in Sez. The Domestic Tariff Area exporter shall be eligible for refund of duty paid on the inputs by way of brand rate of duty drawback.

The Specified Officer may permit the Unit to export the finished goods directly from the sub-contractor’s premises.

A Unit may sub-contract a part of production or production process in another Unit within the same Special Economic Zone.