Levy and Collection of Social Welfare Surcharge (SWS) on imports under various schemes such as Merchandise Exports from India Scheme (MEIS), Services Exports from India Scheme (SEIS) etc - Customs - TRADE NOTICE NO. 01/2020

GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009 F.No.C1/01/2020- TU. cus. Dated: 03.02.2020 TRADE NOTICE NO. 01/2020 Sub: Levy and Collection of Social Welfare Surcharge (SWS) on imports under various schemes such as Merchandise Exports from India Scheme (MEIS), Services Exports from India Scheme (SEIS) etc- reg. Kind attention of the Customs Brokers, Importers, Exporters and all other stake holders are drawn to the circular No 02/2020 Customs dated 10th January, 2020 issued by the Central Board of Indirect Taxes and Customs on the subject mentioned above. As elaborated in the circular SWS needs to be paid in cash and is not eligible for debit in MEIS / SEIS scrip. Copy of the CBIC Circular 02 / 2020 Customs dated 10.01.2020 is enclosed for ready reference. (MOHD. YOUSAF) Commissioner of Customs