Imported raw material, other than precious metals, permitted to be used for job work February 04, 2021 Advance intimation of import consignment to be mandatory A manufacturer will now be able to use imported raw material for outsourced work also with the latest Union Budget proposing to ease the norms. The Budget has amended Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 to allow job-work of the materials (except gold and jewellery and other precious metals) imported under concessional rate of duty. Also, it will allow 100 per cent out-sourcing for manufacture of goods on job-work. Helping smaller units A senior officer of Central Board of Indirect Taxes and Custom (CBIC) explained that this will help a big industrial organisation to support smaller units engaged in outsourcing work and these smaller units will not be required to spend resources on compliance. The existing norm stipulated use within the own factory premise.