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Date: 01-07-2019
Notification No: Policy Circular No. 25/2015-2020
Issuing Authority: DGFT  
Type: Circular
File No: F. No. 01/61/180/24/AM20/PC-3
Subject: Clarification on Jurisdictional RA/RA concerned for SEIS-Para 3.06 (c) of Handbook of Procedures

Government of India
Ministry of Commerce and Industry
Department of Commerce
Directorate General of Foreign Trade

Policy Circular No. 25/2015-2020

Dated: 1st July, 2019

To

All Regional Authorities of DGFT
All Exporters/Members of Trade

Subject: Clarification on Jurisdictional RA/RA concerned for SEIS-Para 3.06 (c) of Handbook of Procedures

This Directorate has received queries related to Jurisdictional RA concerned while filing SEIS application where a firm has both DTA and SEZ unit(s). The doubt is over the correct Jurisdictional authority, in case an IEC holder has both DTA and SEZ Unit, however, there is zero export turnover- from one of the categories among the DTA / SEZ unit(s).

2. The matter has been examined in the Directorate. It may be noted that the Para 3.06 (c) of HBP states as below:

1 2 3
SL.No. Units Jurisdictional RA
(i) Importer Exporter Code (IEC) Holders having units only in DTAs Jurisdictional RA of DGFT as in Appendix lA
(ii) IEC Holders having units only in SEZs Respective Development Commissioner of Special Economic Zones (SEZs) as in
Appendix lA
(iii) IEC Holders having units in Multiple SEZs Single application for all units to the Development Commissioner of the SEZ where it has achieved highest Forex Earnings
(iv) IEC Holders having units both in DTA and SEZs Single Application for all different units to the Jurisdictional RA of DGFT as given in Appendix lA

3. This provision is further elaborated and it is clarified that in cases where exports from one of the categories, DTA or SEZ unit(s) have zero export turnover, the SEIS application would be filed with the RA in whose jurisdiction, the units with non-zero export turnover fall. For example, if an IEC’s DTA gross exports earnings are NIL, and its SEZ Unit has some gross export earnings, the application is required to be filed at the relevant DC of the SEZ as per the para 3.06 of the HBP.

4. This issues with the approval of Competent Authority.

(Issued from F. No. 01/61/180/24/AM20/PC-3)

[Dr. Praveen Kumar]
Deputy Director General of Foreign Trade

       

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