(Foreign Trade Handbook of Procedures 2015-2020)
FOR
Common Procedural features applicable to MEIS and SEIS
3.05 Transitional Arrangement
(a) For the goods exported or services rendered upto the date of notification of current Foreign Trade Policy, which were otherwise eligible for issuance of scrip under erstwhile chapter 3 of the earlier Foreign Trade Policy(ies) and scrip is applied on or after the date of notification of current Foreign Trade Policy against such export of goods or services rendered, the application shall be made to Jurisdictional RA in the form with documents as prescribed in the HBP v I 2009-2014.
1 Upto 30th June 2015, applicants in respect of exports on which FPS/MLFPS/FMS/VKGUY/SFIS are claimed, shall have a choice to file applications in the manner prescribed in the previous policy(ies) or in the manner given in paragraph 3.01 or paragraph 3.04, as applicable, of HBP 2015-20. From 1st July 2015, all such applications shall be submitted in the manner given in paragraph 3.01 or paragraph 3.04, as applicable, of HBP 2015-20 only.
(c) Applicants shall continue to file application in respect of FPS/ MLFPS/FMS/VKGUY/SFIS/SHIS, IEIS and Agri Infrastructure incentive scheme scrip in the application form and manner prescribed in the previous policy (ies).
3.06 Jurisdictional RA / RA Concerned
2 Applicant shall have option to choose Jurisdictional RA on the basis of Corporate Office/ Registered Office/Head Office / Branch Office address endorsed on IEC for submitting application/applications under MEIS and SEIS. This option need to be exercised at the beginning of financial year. Once an option is exercised, no change would be allowed for claims relating to that year. To illustrate, if an exporter has chosen RA Chennai for claiming rewards for exports made in 2015-16,then all claims for exports made in 2015-16, irrespective of the date of application shall be made to RA Chennai only.
2(b) Importer Exporter Code(IEC) holders having units in SEZs /EOUs shallapply to the concerned Development Commissioner of Special EconomicZones (SEZs) given in appendix 1A for availing benefit under MerchandiseExports from India Scheme (MEIS) and Service Exports from India Scheme(SEIS) provided in FTP 2015-2020.
2(c) In case of IEC holders that have units in SEZ/EOUs as well as in DTA, suchIEC holders, for availing benefitsunder MEIS and SEIS provided in FTP2015-2020, shall file their applications as under :-
2(i) DTA units shall apply to concerned Regional Authority(RA), DGFTas given in Appendix 1A;
2(ii) SEZ/EOU units shall apply to concerned DevelopmentCommissioner (DC), SEZ as given in Appendix 1A.
[1] Deleted as per P.N. No. 29/2015-2020 Dated. 04.08.2015
[2]New sub-paragraphs (b) & (c) are being inserted and the amended paragraph 3.06 videsP.No. 30/2015 dated 26.08.2015. w.e.f this P.N.
3.07 Applicability of Provisions contained in Chapter 2 and 9 of this HBP
Provisions contained in Chapter 2 and 9 of this HBP shall apply to MEIS and SEIS.
3.08 Port of Registration of Scrips
(a) Port of Registration under MEIS would be as follows:
(i) Duty Credit Scrip (including splits) under MEIS shall be issued with a single port of registration which shall be the port of export.
(ii) Duty credit scrip needs to be registered at the port of exports. This is to be done prior to allowing usage of duty credit. Once registered at EDI port, scrip can be automatically used at any EDI port for import and at any manual port under Telegraphic Release Advise (TRA) procedure.
(iii) In case port of registration is a manual port, TRA shall be required for imports at any other port.
(b) In case of scrip applied under Service Exports from India Scheme, the applicant can choose any port as port of registration and mention it in the application at the appropriate column. RA will issue the scrip with such port of registration. Such Duty credit scrip needs to be registered at the port of registration of duty credit. Once registered at EDI port, scrip can be automatically be used at any EDI port for import and at any manual port under Telegraphic Release Advise (TRA) procedure. In case port of registration is a manual port, TRA shall be required for imports at any other port.
[2]SEZs being non-EDI Ports, the scrip shall be registered at the SEZport and in case the scrip holder intends to use the scrip for importfrom another port , the concerned DC shall issue TelegraphicRelease Advice (TRA).
3.09 Facility for Split Scrips
(a) On request, split certificates of Duty Credit Scrip subject to a minimum of Rs. 5 Lakh each and multiples thereof may also be issued, at the time of application.
(b) Once Duty Credit Scrip has been issued, request for splits can be permitted with same port of registration as appearing on the original Scrip. The above procedure shall be applicable only in respect of EDI enabled ports.
(c) In case of export through non-EDI ports, the facility of splits shall not be allowed after issue of Scrip.
3.10 Procedure to upload documents by Chartered Accountant / Company Secretary / Cost Accountant
(a) In order to move towards paperless processing of reward schemes, an electronic procedure is being developed to upload digitally signed documents by Chartered Accountant / Company Secretary / Cost Accountant. Such documents like annexure attached to ANF 3 B, ANF 3C and ANF 3D, which are at present signed by these signatories, can be facilitated by this procedure.
(b) Till such time it is made mandatory to upload these annexure digitally, such annexures attached to ANF 3B, ANF3C, ANF3D would continue to be submitted in physical from to RA.
(c) Exporter shall link digitally uploaded annexure with his online applications after creation of such facility.
3.11 Import from private / public Bonded warehouses
Entitlement can be used for import from private / public bonded warehouses subject to fulfilment of paragraph 2.36 of FTP and terms and conditions of DoR notification.
3.12 Re-export of defective / unfit goods
Goods imported which are found defective or unfit for use, may be re-exported, as per DoR guidelines. Where Duty Credit Scrip has been used for imports, Customs shall issue a certificate containing particulars of Scrip used, date of import of re-exported goods and amount debited while importing such goods. Based on this certificate, upon application, a fresh Scrip shall be issued by concerned RA to extent of 98% of debited amount, with same port of registration and valid for a period equivalent to balance period available on date of import of the defective / unfit goods.
3.13 Validity period and Revalidation
Duty Credit Scrip shall be valid for a period of 18 months from the date of issue and must be valid on the date on which actual debit of duty is made. Revalidation of Duty Credit Scripshall not be permitted unless covered under paragraph 2.20(c) of HBP.
3.14 Declaration of Intent on shipping bills for claiming rewards under MEIS including export of goods through courier or foreign post offices using e-Commerce.
(a) Export shipments filed under all categories of the Shipping Bills would need the following declaration on the Shipping Bills in order to be eligible for claiming rewards under MEIS: “ We intend to claim rewards under Merchandise Exports From India Scheme (MEIS)”. Such declaration shall be required even for export shipments under any of the schemes of Chapter 4 (including drawback), Chapter 5 or Chapter 6 of FTP. In the case of shipping bills (other than free shipping bills), such declaration of intent shall be mandatory with effect from 1st June 2015.
(b) Whenever there is a decision during the financial year to include any new product/goods or new markets then to avail such rewards:
(i) For exports of such products/goods, to such markets, a grace period of one month from the date of notification/public notice will be allowed for making this declaration of intent.
(ii) After the grace period of one month, all exports (of such products/goods or to such markets) would have to include the declaration of intent on all categories of shipping bills.
(iii) For exports made prior to date of notification/public notice of products/markets, such a declaration would not be required since such exports would have already taken place.
3.15 Last date of filing of application for Duty Credit Scrips
(a) Application for obtaining Duty Credit Scrip under MEIS shall be filed within a period of :
(i) Twelve months from the Let Export (LEO) date or
(ii) Three months from the date of :
(1) Uploading of EDI shipping bills onto the DGFT server by Customs.
(2) Printing/ release of shipping bills for Non EDI shipping bills.
whichever is later, in respect of shipments for which claim is being filed.
(b) For SEIS, the last date for filing application shall be 12 months from the end of relevant financial year of claim period.
3.16 Application for Shipments from EDI Ports and Non-EDI Ports under MEIS
(a) Shipments from EDI Ports and Non-EDI Ports cannot be clubbed in one application.
(b) Port of registration for EDI enabled ports shall be the port of export. Accordingly separate application shall be filed for each EDI port.
(c) In case of exports through non-EDI port, the port of registration shall be the relevant non EDI port of exports. Accordingly separate application shall be filed for each non EDI port.
(d) Multiple applications can be filed and supplementary cut shall not be applicable. However, an application can be filed with upto a maximum of 50 shipping bills.
3.17 Risk Management System
The policy relating to Risk Management System is given in Paragraph 3.19 of FTP. The Risk Management System shall be in operation as under:-
(a) Computer System in DGFT HQ, on random basis, will select 10% of cases for each RA which has issued scrips in the preceding month by 10th of the month.
(b) The list of such selected cases will be sent to concerned RA by NIC by 15th of the month.
(c) Concerned RA, will in turn, ask for the original documents by 30th of the month for examination in detail.
(d) The applicant shall be under obligation to submit the document asked for in the next 15 days.
(e) Concerned RA in turn will examine such documents in next 15 days. In cases, there is any deficiency the applicant shall rectify it in next one month from the date of communication by RA. In case of excess availment of rewards, the applicant shall refund the excess claim with interest as prescribed in paragraph 3.19 of FTP.
(f) In case the applicant fails to submit the original documents/ rectify the deficiencies / refund the excess claim as stipulated above, RA will initiate action as per FTDR Act and Rules.