Directorate General of Foreign Trade (DGFT) has issued Policy Circular No. 20/2015-20 dated 22nd February, 2019 to clarify on eligibility of exports made from SEZ/EOU units on behalf of the DTA units, under the Merchandise Exports Incentive Scheme(MEIS), in the context of sub para (v) Para 3.06 of the Foreign Trade Policy, 2015-20 , which states that SEZ/ EOU /EHTP/BTP /FTWZ products exported through DTA units are ineligible for MEIS rewards.
It is clarified that the exports which are made/have been made directly from a EOU/SEZ unit to Foreign consumer in which export documents are prepared and filed at the customs office of concerned SEZ/EOU Unit, mentioning the name of the EOU/SEZ unit along with the name of the DTA unit on whose behalf the exports is made, would be eligible for MEIS benefits subject to condition that only one of the said units i.e. either EOU/SEZ unit or the DTA unit can claim the benefits under MEIS. It is also clarified that above eligibility is applicable to only those cases where goods are produced by the EOU/SEZ unit and are exported directly to the foreign consumer, with the name of the DTA.
Furthermore, it has been clarified that the MEIS benefits may be taken by the SEZ/ EOU or DTA and not on the basis of disclaimer from the other firm, and subject to fulfilment of each of the criterion as mentioned in policy circular for every shipping bill for which claim is made under MEIS.
For further details please refer the attached Circular.
Source: Directorate General of Foreign Trade
