Appendix-06E - Form of Legal Agreement For EOU/EHTP/STP/BTP - Foreign Trade - Handbook of Procedures, 2023

Appendix-6E Form of Legal Agreement For EOU/EHTP/STP/BTP (Please see Paras 6.02 (a), 6.03 (a) and 6.11 (a) of HBP) An agreement made this_______day of_____ 20 _____between M/s. (indicate legal status i.e. a company or firm) an Export Oriented Unit / having its registered office at_____________and factory/service unit at___________(hereinafter referred to as the unit which expression shall include its successors and assigns) of the one part and the President of India acting through Development Commissioner (DC) of.........................SEZ (hereinafter referred to as Government which expression shall include his successors in office and assigns) of the other part. Whereas the Government has communicated vide Letter No._________dated________to the Unit the terms and conditions for setting up the EOU unit for manufacture/service of___________and the Unit has duly accepted the said terms and conditions vide their letter No.___________dated_____________. AND WHEREAS the unit has been permitted to import/purchase indigenously Plant and Machinery, raw materials, components, spares and consumables with or without payment of duties and/or taxes as provided in para 6.01 (d) (ii) (iii) of FTP, detail given at ANNEXURE-I. And whereas a license has been granted to the unit by the Government, subject to the achievement of positive NFE as provided for in EOU Scheme. NOW THIS AGREEMENT WITNESSETH AS FOLLOWS: 1. The unit shall achieve positive NFE as per Para 6.04 of FTP. 2. Such performance shall be subject to annual monitoring by the Development Commissioner (DC) having jurisdiction over its activities under the guidelines issued by the Ministry of Commerce, Government of India from time to time and the unit shall be liable for penalty under the Foreign Trade (D R) Act, 1992 as amended from time to time for failure to fulfill such obligation. For the purpose of counting NFE under the EOU scheme, exports to Nepal or Bhutan shall qualify, if payment is made in Foreign Exchange. 3. The unit shall intimate the date of commencement of the production for export within one month of such date to the concerned Development Commissioner. 4. The unit shall not dispose of its production in the domestic market except in terms of the provisions of EOU Scheme and/or when specifically allowed by the competent authority. 5. The unit under implementation shall submit quarterly report to the concerned Development Commissioner in the prescribed format at ANNEXURE-II. They shall also submit a copy of the same to Jurisdictional AC/DC of Custom/GST. 6. The Unit shall after the commencement of production/operation, submit to the concerned Development Commissioner, quarterly performance report in the prescribed format at ANNEXURE-III for the period ending March/June/September and December every year within 30 days of the close of quarter through e-mail giving details of the imports/exports effected and purchases made from the Domestic Tariff Area by the Unit during the period. An annual performance report shall also be submitted in the prescribed format given at ANNEXURE-IV within a period of 90 days following the close of financial year failing which further imports and DTA sale will not be permitted. Annual Performance Reports shall be certified by a Chartered Accountant/Cost Accountant. In case of wrong submission of such information or failure to submit such information within the stipulated time, DC may withdraw the permission granted to the unit for operation. They shall also submit a copy of QPR/APR to Jurisdictional AC/DC of Customs/GST. 6A. STP unit shall file, every month, report of services exports in respect of the services classified in Annexure V of Appendix-6E in the Service Exports Reporting Form (SERF) prescribed in Annexure- VI of Appendix 6E of Appendices ANFs to the designated officer in STP. Use of SERF would be limited to capturing information on services exports from STPs. 7. In the event of the Unit failing to fulfill the terms conditions of Letter of Permission(LOP) / Letter of Intent (LOI) and NFE as prescribed in the EOU Scheme, except when the fulfillment of such conditions is prevented or delayed because of any law order, proclamation, regulation/ordinance of the Government or the shortfall in fulfillment of NFE is within the permissible norms specified in the monitoring guidelines given at APPENDIX-6F of the EOU Scheme, the unit would be liable for penal action under the provisions of Foreign Trade (Development Regulation) Act, 1992, as amended and the Rules Orders made there under. 8. The unit shall also be subject to the conditions stipulated and required for availing exemption from duty of Customs, Integrated GST and GST Notifications and any customs duties/GST/Compensation Cess and interest payable to / leviable by the Government for failure to fulfill such conditions shall also, without prejudice to any other mode of recovery be recoverable in accordance with the provisions of Section 142 of the Customs Act, 1962/Section II of the Central Excise Act, 1944 and rules made there under and/or from any payment due to the Unit from the Government. 9. Any order issued by the Government in this regard shall be final and binding and the Unit thereby undertakes to comply unconditionally with such an order. 10. The unit shall be bound by the changes made in the provisions of EOU Scheme from time to time. 11. The unit shall have an operational Web-Site. 12. Any changes in the Board of Directors/Partners, telephone No., E-mail address, Web-Site, Pass port No., Bank Address and Factory address shall be duly intimated by the unit within a fortnight. 13. Any Stamp Duties payable on this document or any document executed thereunder shall be borne by the Unit. In witness thereof the common seal of ________________ has been here into affixed and for and on behalf of ____________ has set and subscribed his hands here into. Common seal of the within named Unit has been affixed here into in the presence. Signature of (i) Shri ____________ (Residential address) Director and (ii) Shri __________Director who have been duly authorized for the purpose by a resolution of the Board of Directors of the Company passed at the meeting held on ____________and who have signed in the presence of . _____________ 1. __________________(Name, Designation and Address) (Tel. No. (E-mail Address web-site) 2. _________________(Name, Designation and Address) (Tel. No. (E-mail Address web-site) Signed for and on behalf of the President of India By Shri __________________in the presence of 1. ________________(Name, Designation and Address) 2. ________________(Name, designation and Address ANNEXURE-I EXEMPTION MATERIALS (Exemptions subject to as specified in para 6.01 (d) (ii) and (iii) of FTP 1. Plant, Machinery and Equipment to be imported. No. Description of goods 2. Raw Materials, Components and Consumables to be imported. No. Description of material 3. Plant, Machinery and Equipment and Raw Material, Components and Consumables to be indigenously produced and purchased without payment of Excise/GST Duties. No. Description of material ANNEXURE-II PERIOD OF REPORTING: (APRIL-JUNE) (JULY-SEPTEMBER) (OCTOBER-DECEMBER) (JANUARY-MARCH) QUARTERLY PROGRESS REPORT FOR THE EOU / UNITS WHICH ARE UNDER IMPLEMENTATION 1. Details of the unit : (a) Name of the unit : (b) IEC No. : 2. Location of the Factory Full Address: a. Address : b. Phone No. : c. Fax No. : 3. Regd..Office a. Address : b. Phone No. c. Fax No. : d. Permanent E-Mail Address: e. Web-Site : 4. Approval No. and date : 5. Item of manufacture/service Annual Capacity (Details of all items to be provided) a) b) 6. Green Card No. and date and the period of validity : 7. Present position in regard to setting up of the unit (Tick whichever is applicable) a. Acquisition of land : Yes No b. Erection of Building : To Start/ Started Over/Building purchased c. Electricity : Not applied Applied on Available d. Water : Not applied Applied on Available e. Telephone/Fax : Not applied Applied on Available 8. Employment: a) No. of Men Workers employed in the unit Managerial Skilled Unskilled b) No. of Women workers employed in the unit Managerial Skilled Unskilled c) TOTAL: 9. Imports during the quarter (Rupees in Lakhs) Cumulative During the Quarter a. Value of Capital Goods imported b. Value of Raw Materials, Components etc. imported c. Value of indigenous Capital Goods purchased. d. Value of Industrial Raw Materials Components etc. purchased. 10. Date likely to commence production : 11. Any other information : (Signature with seal of the company) Place:_________________ Date:_____________________ ANNEXURE-III FORMAT FOR QUARTERLY REPORT FOR THE WORKING UNITS PERIOD OF REPORTING: QUARTERLY (APRIL-JUNE)(JULY-SEPTEMBER)(OCTOBER DECEMBER)(JANUARY-MARCH) 1. Name of the Unit location 2. (a) Permanent E-mail Address (Compulsory) (b) Web Site 3. Date of commencement of production: Details of production figures: Quantity (MT/pieces) Value (Rs. in lakhs) EXPORT(INFLOW) (Rs. in Lakhs) $ in Million 4 (i). FOB value of exports for the Quarter a) GCA exports b) RPA exports c) Total: ii). Supply under para 6.08 of FTP during the quarter. iii). Cumulative exports supply under para 6.08 of FTP to the current quarter IMPORT(OUTFLOW) (Rs. in Lakhs) 5(i). Cumulative import ofRM/consumable etc. during the quarter ii). Cumulative import of RM/Consumables etc., consumed up to the quarter iii). Cumulative import of capital goods including spares up to the quarter. 6. Net foreign exchange earning Achieved (NFE)(Column 4 Column 5 {ii}+Column 5 {iii}) 7. Indigenous procurement Quantity/Value (Rs in Lakhs) (i) Cumulative domestic procurement of RM/Consumables etc. during the quarter. (ii) Cumulative domestic procurement of RM/Consumables etc. consumed up to the quarter. (iii) Cumulative domestic procurement of capital goods including spares up to the quarter. 8. Duties and/or taxes foregone on indigenous procurement (Rs in Lakh) DTA SALE 9. DTA sale Quantity Value 10 . Cases of pending Foreign Exchange Cases of pending Foreign Exchange realization outstanding for more than 9 months at the end of last quarter/financial year Date of export : Name of Importer: Address: Amount (SIGNATURE) With Seal of Co. Notes : 1. The above information should be given separately for each Letter of Permission. 2. QPRs must be submitted electronically only if the zones have provided online facilities. 3. The signature of the authorised signatory of the unit must be sent to the zone electronically. ANNEXURE-IV FORMAT FOR ANNUAL PROGRESS REPORT FOR THE WORKING UNITS PERIOD OF REPORTING: ANNUAL (APRIL-MARCH) 1. Details of the Unit a) Name of the Unit b) IEC. No. 2. PERIOD OF REPORTING 3. Approval No. Date 4. Item of manufacture/service Annual Capacity (Details of all items to be provided) a) b) 5. Factory Location/Address/ Telephone No. 6. Regd. Office Address/Tel/Fax No 7. (a) Permanent E-mail Address (Compulsory) (b) Web Site 8. Date of commencement of Production Details of production figures Quantity(MT/pieces) Value(Rs. in lakhs) 9. Details of Foreign Exchange Inflow/Outflow EXPORT(INFLOW) (Rs. in Lakhs) $ in Million 10. FOB value of exports for the Year a) GCA exports b) RPA exports c) Total: 11. (a) Goods sold in DTA in terms of Para 6.08 (b) of the Chapter 6 of the Foreign Trade Policy 12. Cumulative exports up to the current year 13. Cumulative exports up to the previous year 14. Country-wise details of exports (Rs. in Lakhs) $ in Million 15. Opening balance of imported RM, Consumables etc.,during the year 16. Raw Materials/consumables/components etc. imported during the year 17. RM/consumables etc. transferred to other units during the year 18. RM/consumables etc. received under the inter-unit transfer during the year 19. Cumulative import of RM/consumable etc. during the year 20. Imported RM/Consumables/ etc., consumed during the year 20(A) Imported RM/consumables etc. not utilised beyond five years. 21. Closing balance of imported RM/Consumables etc. at the end of year 22. Opening balance of imported capital goods including spares (Value of capital goods year-wise since inception to be annexed) 23. Import of capital goods including spares during the year 24. Capital goods including spares received under inter-unit transfer 25. Capital goods including spares transferred under inter-unit transfer 26. Cumulative imports of capital goods including spares during year. 26 A Sub-Total [Column No. 20 + Column 26] 27. Other FE Outflow (Royalty/ technological know-how/investment /Dividend payment/Travel/Commission etc.) during the year 27 B TOTAL OUTFLOW [Column No. 20 + 26 +27] 28. Net foreign exchange earning Achieved 29. Opening balance of indigenous capital goods including spares during the year 30. Purchase of indigenous capital goods during the year 31. Cumulative balance of indigenous capital goods purchased during the year 32. Opening balance of indigenous RM/Consumables etc., during the year 33. Purchase of indigenous RM/Consumables etc during the year 34. Cumulative balance of indigenous RM/consumables purchased during the year 34(A) Imported RM/consumables etc. not utilized beyond five years. DTA SALE 35. (a) Sales of goods effected in DTA if any Quantity Value (b) Sales of rejects in DTA if any: Quantity Value (c) Sale of Waste/Scrap/Remnant Quantity Value (d) Sale of by product (e) Total Quantity Value 36. DTA sale on full duty Quantity Value 37. Items of manufacture/service Annual capacity (at the end of financial year) 38. Foreign/NRI/Indian investment (to be submitted annually) Foreign/NRI Indian i) Authorised capital ii) Paid up capital iii) Foreign Direct Investment - (I) Approved iv) NRI capital (II) Actual Inflow during the year (III) Cumulative balance for the year (I) Approved (II) Actual Inflow during the year (III) Cumulative balance for the year 39. Employment: a) No. of Male Workers employed in Total the unit Managerial Skilled Unskilled b) No. of Women workers employed Total in the unit Managerial Skilled Unskilled c) TOTAL: (a + b) 40. OTHER INFORMATION: a Overseas Investment Overseas investment made by the unit at the end of last year A) Less than one year Amount in $ b Cases of pending Foreign Exchange Cases of pending Foreign Exchange realization outstanding for more than 180/360 days at the end of financial year Date of Export Name Address of Importer Date and number of Shipping Bills Amount pending realization Reasons for non realization c External commercial borrowing External commercial borrowing pending at the end of last year (a) Less than three years Amount in $ (b) More than three years -do- d. Revenue contribution Revenue contribution by units (a) (i) GST Taxes and compensation cess under GST on DTA sale during the financial year. (ii) Excise duty on DTA sale during the financial year. (iii) Customs duties paid on account of reversal of exemption of duties availed on the inputs on DTA sale (b) Income tax paid, if any, during the financial year (c) Taxes, cess duties levies (including CST paid on domestic procurement). (d) Tax deducted at source in respect of employees e Duties and/or taxes and compensation cess foregone by way of exemption/refund (Rs. in Lakh) (i) On import (ii) Om indigenous procurement It is certified that no shipment other than mentioned above are pending realization beyond stipulated period/period as extended by RBI. (SIGNATURE) With Seal of Co. Notes : 1) The above information should be given separately for each Letter of Permission. 2) The information given in the formats for APRs should be authenticated by the authorized signatory of the unit and should be certified for its correctness by a Chartered Accountant/Cost Accountant with reference to the account records and registers maintained by the unit. 3) APRs must be submitted electronically only if the zones have provided online facilities. 4) The signature of the authorised signatory of the unit must be sent to the zone electronically. Annexure V Classification for Service Exports Reporting Form based on Services Classification Code Sl.No. Service Code Description 1. 99541 Construction services of buildings 2. 99542 General construction services of civil engineering works 3. 99543 Site preparation services 4. 99544 Assembly and erection of prefabricated constructions 5. 99545 Special trade construction services like Pile driving and foundation services, Building framing Roof Framing services, Roofing and waterproofing services, Concrete services, Structural steel erection services etc. 6. 99546 Installation services 7. 99547 Building completion and finishing services 8. 99611 Wholesale trade services provided for a fee/commission or contract basis 9. 99621 Retail trade services provided for a fee/commission or contract basis 10. 99631 Accommodation services for visitors by Hotels, INN, Guest House, Club etc., Camp site services and Recreational and vacation camp services 11. 99632 Other accommodation services for students in student residences, accommodation services provided by Hostels, Camps, Paying Guest etc. or other room or unit accommodation services n.e.c. 12. 99633 Food, edible preparations, alcoholic non-alcoholic beverages serving services 13. 99641 Local transport and sightseeing transportation services of passengers 14. 99642 Long-distance transport services of passengers 15. 99651 Land transport services of Goods 16. 99652 Water transport services of goods 17. 99653 Air and space transport services of goods 18. 99660 Rental services of transport vehicles with or without operators 19. 99671 Cargo handling services 20. 99672 Storage and warehousing services 21. 99673 Supporting services for railway transport 22. 99674 Supporting services for road transport 23. 99675 Supporting services for water transport (coastal, transoceanic and inland waterways 24. 99676 Supporting services for air or space transport 25. 99679 Other supporting transport services 26 . 99681 Postal and courier services 27. 99691 Electricity and gas distribution services 28. 99692 Water distribution and other services 29. 99711 Financial services (except investment banking, insurance services and pension services) 30. 99712 Investment banking services 31. 99713 Insurance and pension services (excluding reinsurance services) 32. 99714 Reinsurance services 33. 99715 Services auxiliary to financial services (other than to insurance and pensions) 34. 99716 Services auxiliary to insurance and pensions 35. 99717 Services of holding financial assets 36. 99721 Real estate services involving owned or leased property 37. 99722 Real estate services on a fee/commission basis or contract basis 38. 99731 Leasing or rental services concerning machinery and equipment with or without operator 39. 99732 Leasing or rental services concerning other goods 40. 997331 Licensing services for the right to use computer software and databases 41. 997332 Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc. 42. 997333 Licensing services for the right to reproduce original art works 43. 997334 Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals 44. 997335 Licensing services for the right to use R D products 45. 997336 Licensing services for the right to use trademarks and franchises 46. 997337 Licensing services for the right to use minerals including its exploration and evaluation 47. 997338 Licensing services for right to use other natural resources including telecommunication spectrum 48. 997339 Licensing services for the right to use other intellectual property products and other resources n.e.c 49. 99811 Research and experimental development services in natural sciences and engineering 50. 99812 Research and experimental development services in social sciences and humanities 51. 99813 Interdisciplinary research services 52. 99814 Research and development originals 53. 99821 Legal services 54. 99822 Accounting, auditing and bookkeeping services 55. 99823 Tax consultancy and preparation services 56. 99824 Insolvency and receivership services 57. 998311 Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management 58. 998312 Business consulting services including public relations services 59. 998313 Information technology (IT) consulting and support services 60. 998314 Information technology (IT) design and development services 61. 998315 Hosting and information technology (IT) infrastructure provisioning services 62. 998316 IT infrastructure and network management services 63. 998319 Other information technology services n.e.c 64. 99832 Architectural services, urban and land planning and landscape architectural services 65. 99833 Engineering services 66. 99834 Scientific and other technical services 67. 99835 Veterinary services 68. 99837 Market research and public opinion polling services 69. 99838 Photography Videography and their processing services 70. 99839 Other professional, technical and business services 71. 99841 Telephony and other telecommunications services 72. 99842 Internet telecommunications services 73. 99843 On-line content services 74. 99844 News agency services 75. 99845 Library and archive services 76. 99846 Broadcasting, programming and programme distribution services 77. 99851 Employment services including personnel search/referral service labour supply service 78. 99852 Investigation and security services 79. 99853 Cleaning services 80. 99854 Packaging services 81. 99855 Travel arrangement, tour operator and related services 82. 99859 Other support services not included in 99851,99852,99853, 99854 and 99855 83. 99861 Support services to agriculture, hunting, forestry and fishing 84. 99862 Support services to mining 85. 99863 Support services to electricity, gas and water distribution 86. 99871 Maintenance and repair services of fabricated metal products, machinery and equipment 87. 99872 Repair services of other goods 88. 99873 Installation services (other than construction) 89. 99881 Food, beverage and tobacco manufacturing services on physical inputs (goods) owned by others 90. 99882 Textile, wearing apparel and leather manufacturing services on physical inputs (goods) owned by others 91. 99883 Wood and paper manufacturing services on physical inputs (goods) owned by others 92. 99884 Petroleum, chemical and pharmaceutical product manufacturing services on physical inputs (goods) owned by others 93. 99885 Rubber, plastic and other non-metallic mineral product manufacturing service on physical inputs (goods) owned by others 94. 99886 Basic metal manufacturing services on physical inputs (goods) owned by others 95. 99887 Fabricated metal product, machinery and equipment manufacturing services on physical inputs (goods) owned by others 96. 99888 Transport equipment manufacturing services on physical inputs (goods) owned by others 97. 99889 Other manufacturing services on physical inputs (goods) owned by others 98. 99891 Publishing, printing and reproduction services 99. 99892 Moulding, pressing, stamping, extruding and similar plastic manufacturing services 100. 99893 Casting, forging, stamping and similar metal manufacturing services 101. 99894 Materials recovery (recycling) services, on a fee or contract basis 102. 99911 Administrative services of the government 103. 99912 Public administrative services provided to the community as a whole 104. 99913 Administrative services related to compulsory social security schemes 105. 99921 Pre-primary education services 106. 99922 Primary education services 107. 99923 Secondary Education Services 108. 99924 Higher education services 109. 99925 Specialized education services 110. 99929 Other education training services and educational support services 111. 99931 Human health services 112. 99932 Residential care services for the elderly and disabled 113. 99933 Other social services with accommodation 114. 99934 Social services without accommodation for the elderly and disabled 115. 99935 Other social services without accommodation 116. 99941 Sewerage, sewage treatment and septic tank cleaning services 117. 99942 Waste collection services 118. 99943 Waste treatment and disposal services 119. 99944 Remediation services 120. 99945 Sanitation and similar services 121. 99949 Other environmental services not elsewhere classified. 122. 99951 Services furnished by business, employers and professional organizations services 123. 99952 Services furnished by trade unions 124. 99959 Services furnished by other membership organizations 125. 99961 Audiovisual and related services 126. 99962 Performing arts and other live entertainment event presentation and promotion services 127. 99963 Services of performing and other artists 128. 99964 Museum and preservation services 129. 99965 Sports and recreational sports services 130. 99966 Services of athletes and related support services 131. 99969 Other amusement and recreational services 132. 99971 Washing, cleaning and dyeing services 133. 99972 Beauty and physical well-being services 134. 99973 Funeral, cremation and undertaking services 135. 99979 Other miscellaneous services like escort services etc. 136. 99980 Domestic services 137. 99990 Services provided by extraterritorial organizations and bodies Annexure-VI Service Exports Reporting Form Service Software Export Reporting Form Part A: General Information Section Request ID Name Address of Exporter (SEZ/STPI unit) IEC Code GSTIN LOA Number LOA Date SEZ Name/STPI Directorate Location Port Code for SEZ Date of submission Reporting Month Part B: Service Exports (IT IT enabled Services) B1: Software Exports (Offsite) Sr. No. Client Name Client Address Country Contract / Agreement No. Date Software Type* Invoice No. Invoice Date Currency Value of Software Exports Deduction (if any) Net Realizable Value B2: Software Exports (Onsite) Sr. No. Client Name Client Address Country Contract / Agreement No. Date Software Type* Invoice No. Invoice Date Currency Value of Software Exports Deduction (if any) Net Realizable Value B3: Royalty from Software Sr. No. Client Name Client Address Country Contract/ Agreement No. Date Software Type* Invoice No. Invoice Date Currency Value of Software Exports Deduction (if any) Net Realizable Value Part C: Service Exports other than IT IT enabled Services Sr. No. Service Code* Service Category Name Client Name Client Address Country Contract / Agreement No. Date Invoice No. Invoice Date Currency Value of Export Deduction Net Realizable Value * Code for Service Export Category will be available as a master value Part D: Exporter Declaration As per instructions/circulars/public notice issued in this regard, we are submitting herewith the details of all the invoices issued by SEZ /STPI Unit towards export of services. It is submitted herewith that these services exports pertain directly to the SEZ/STPI Unit and are eligible to be considered as exports of the SEZ/STPI Unit and export proceeds will be realized in accordance with the norms stipulated by RBI from time to time. Place Date Name Designation