CBIC Clarification on Phasing Out of Issue of Physical Copy of
MEIS/SEIS Scrips from 10 April 2019
[CBIC
Circular No. 11/2019-Customs dated 9 April 2019]
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