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Government of India
Ministry of Finance, Department of Revenue
Central Board of Indirect Taxes and Customs
(Drawback Division)
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Circular No. 11/2019-Customs
4th Floor, Jeevandeep Building,
Parliament Street, New Delhi
Dated 9th April, 2019
To
All Pr. Chief Commissioners/ Chief Commissioners
Customs/Customs (Preventive)/Customs & Central Tax
All Principal Directors General/Directors General under CBIC
Madam/Sir,
Subject: Phasing out of physical copies of Merchandise Exports from India Scheme
(MEIS)/Services Exports from India Scheme (SEIS) Duty Credit Scrips issued with EDI port
as Port of registration.
In order to enhance the ease of doing business for exporters, DGFT has decided to phase
out physical copies of MEIS and SEIS Duty Credit Scrips issued with EDI port as port of
registration. DGFT has issued
Public Notice No. 84/2015-2020 dated 03.04.2019 and
Trade Notice
No. 03/2015-2020 dated 03.04.2019 notifying this change. This shall come into effect for
MEIS/SEIS duty credit scrips issued by DGFT from 10.04.2019 onwards for cases where the port
of registration is an EDI port. As you are aware, DGFT has also created a facility vide
Trade
Notice No. 42/2015-2020 dated 11.01.2019 regarding mandatory recording of information on
DGFT website about transfer and current ownership details of MEIS/SEIS scrips issued from
14.01.2019 onwards.
2. MEIS/SEIS duty credit scrips shall continue to be transmitted electronically by DGFT to the
Customs system. The details of the said scrips would be visible in ICES to concerned officers
involved in import of goods i.e. registration of the scrips, assessment of Bill of Entry, giving out
of charge to imported goods, etc.
3. For registration, assessment and debiting of scrips, the current procedure as per the
extant Circular No. 12/2016-Customs dated 28.03.2016 shall continue to be followed except that
instead of presenting physical copy of the MEIS/SEIS scrips printed on security paper, the current
owner or his authorized representative shall approach the proper officer of Customs with details
of the MEIS/SEIS scrip such as IEC number, scrip number etc. As regard verification of ownership
of scrip, same will be checked from the DGFT website referred above.
4. All debits in respect of the paperless scrips shall be made in ICES only and no physical
debits would be required on the copy of scrips. In view of condition in the relevant exemption
notifications under the Customs Act, 1962 and Central Excise Act, 1944 prescribing that the scrip
shall be produced before proper officer of Customs at the time of clearance and debiting of the
duties leviable on the goods, the correctness of the debits made electronically in ICES shall
continue to be verified by the proper officer.
5. No TRA shall be issued in respect of these paperless scrips issued electronically by DGFT.
Consequently, such paperless scrips issued for EDI ports cannot be used for making imports at
non-EDI ports. DGFT shall continue to issue scrips in physical form on security paper as per
current practice for non-EDI ports. The facility of TRA would be available for such physical scrips
for making imports at other EDI/non-EDI ports.
6. For procurement of goods from domestic manufacturer on payment of Central Excise
duty, the exemption
notifications No. 20/2015-Central Excise and
No. 21/2015-Central Excise
both dated 08.04.2015 prescribe detailed procedure for debiting of scrip, endorsement by Central
Excise officer etc. In view of doing away of physical copy of MEIS/SEIS duty credit scrips, suitable
changes in the prescribed procedure have been notified vide
Notification No. 01/2019-Central
Excise dated 09.04.2019.
7. A suitable Trade Notice and Standing Order may be issued for the guidance of the trade
and staff. Difficulties faced, if any, in implementation of the Circular may be immediately brought
to the notice of the Board.
F.No.605/23/2018-DBK
Yours faithfully,
(S. S. Ahuja)
OSD (Drawback)
Tel: 011 23341480
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