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.