Procedure for payment of MEIS benefits for obtaining No Incentive Certificate from DGFT - Customs - PUBLIC NOTICE No. 07/2019

OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI ZONE III, PRO CELL. AIR CARGO COMPLEX, SAHAR, ANDHERI (EAST), MUMBAI 400 099 F. No. S/3-Misc-PRO-13/2018-19 ACC(I) Date: 02.05.2019 PUBLIC NOTICE No. 07/2019 Subject: Procedure for payment of MEIS benefits for obtaining No Incentive Certificate from DGFT. The Trade has represented that the existing procedure of depositing amount of MEIS benefits is cumbersome and causes delay. 2. MEIS benefits are required to be deposited in terms of para 3.24 (b)(i) of the Handbook of Procedures Volume-I (HoPV1) for obtaining No Incentive Certificate from DGFT. As per Public Notice 17/2015-20 dated 3rd July, 2018 issued by DGFT, No Incentive Certificate is to be obtained in following situations of re-import of exported goods: (a). When the Exporter has not applied for MEIS, though he has exported under declaration on the body of shipping bill regarding his intention to claim Chapter 3 benefits; or when the MEIS has been applied for but no scrip has been issued. (b). When the MEIS scrips have been issued against relevant shipping bills, but have not been utilized for payment of duty. (c). When MEIS scrips have been utilized for payment of duty. 3. Out of these three situations, only in case of last, i.e. (c). When MEIS scrips have been utilized for payment of duty the importer requires to deposit the proportionate amount of MEIS benefits along with interest under section 28AA of the Customs Act, 1962. In case of first two situations, there is no need for depositing any amount with customs, however, the importers need to submit No Incentive Certificate issued by the DGFT in support of their claim that no incentive have been claimed under Chapter 3 of FTP on the exported goods. 4. The matter has been examined and to further facilitate the trade/CBs, it has been decided that the importers who need to deposit amount of MEIS benefits utilized by them for obtaining No Incentive Certificate may approach the concerned Assessment Group where the goods are being re-imported, or have been re-imported, and submit necessary documents such as, shipping bills, MEIS calculation sheet, Interest Calculation Sheet, Copy of MEIS scrips showing rates of MEIS, etc. The Appraiser of the Concerned Section shall verify the correctness of amount along with interest being paid and generate an Extra Duty Demand (EDD) Challan in the System on the same day. Necessary comments regarding such deposit may also be fed into the system. Wherever, it is not possible to generate the EDD Challan in system, the amount may be paid through Manual Challan. 5. The content of this Public Notice shall be treated as Standing Order by the concerned Sections/Officers. 6. Any difficulty may be brought to the notice of undersigned. Sd/- 02.05.2019 (Vinayak Azaad) Commissioner of Customs (Import)