Merchant Export From India Scheme [MEIS]: Eligibility On Export Made From SEZ/EOU Unit On Behalf Of  DTA Unit

PARA 3.06 INELIGIBLE CATEGORIES UNDER MEIS IS REPRODUCED BELOW

“(V) SEZ/ EOU /EHTP/ BTP /FTWZ PRODUCTS EXPORTED THROUGH DTA UNITS;”

On reading of the above para it can be said that the SEZ/ EOU /EHTP/ BTP /FTWZ products exported through DTA units are ineligible for MEIS benefits.

NOW, EXPORT SEEK CLARIFICATION ON ELIGIBILITY OF MEIS ON EXPORT MADE DIRECTLY FROM SEZ/EOU UNIT ON BEHALF OF DTA.

In this regard DGFT clarified vide Policy Circular No. 20/2015-2020 Dated: 22nd February, 2019 that the export which are made/have been made directly from SEZ/EOU unit to Foreign Consumer on whose behalf of DTA unit wherein export documents are prepared and field at the customs office of the concerned SEZ/EOU unit, mentioning the name of SEZ/EOU unit along with the name of DTA unit on whose behalf export are made, would be eligible for MEIS.

Condition for eligibility:

1. Only one of the SEZ/EOU or DTA unit can claim the MEIS on the basis of disclaimer certificate from other.

2. Goods must be produced by the SEZ/EOU unit and exported directly by the SEZ/EOU unit

3. Commercial invoice shows SEZ/EOU as the manufacturer and DTA as the exporter.

4. Declaration of intent to avail the MEIS must be specified in the commercial invoice.

5. GST invoice shows the SEZ/EOU as the manufacturer and DTA as the exporter and signed by the both the unit DTA as well as SEZ/EOU.

6. Shipping bills shows the name of DTA as the third party exporter and SEZ/EOU as factory sealed.

7. Scheme code to be incorporated in the shipping bill (21 – SEZ/ EOU /EHTP/ BTP /FTWZ).

8. E-BRC in the name of DTA.

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2 Comments

  1. Viswalakshmi K.S says:

    What is the document to be issued to the DTA
    towards the cost of goods exported> EXport Invoice to be issued to the buyer in the foreign country. But what about from SEZ unit to DTA? Is it a DTA Invoice/ Export Invoice? If DTA invoice to be issued what about levy of Customs Duty/ IGST?

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