Merchandise Exports from India Scheme (MEIS)
Duty Credit Scrips shall be granted as rewards under MEIS. The Duty Credit Scrips and goods imported / domestically procured against them shall be freely transferable. Export of more than 4000 items are eligible to get benefit under MEIS. For the first time exports from SEZ also covered under this incentive scheme. Under this scheme destination countries have been classified as Group A, Group B and Group C. Rate of incentive under various ITC (HS) classifications have been given separately.
The Duty Credit Scrips can be used for :
(i) Payment of Customs Duties for import of inputs or goods, except items listed in Appendix 3A.
(ii) Payment of excise duties on domestic procurement of inputs or goods, including capital goods as per DoR notification.
(iii) Payment of service tax on procurement of services as per DoR notification.
(iv) Payment of Customs Duty and fee as per paragraph 3.18 of this Policy.
Exports from India Scheme (MEIS) is to offset infrastructural inefficiencies and associated costs involved in export of goods/products, which are produced/manufactured in India, especially those having high export intensity, employment potential and thereby enhancing India’s export competitiveness.
Entitlement under MEIS:
Exports of notified goods/products with ITC[HS] code, to notified markets as listed in Appendix 3B, shall be rewarded under MEIS. Appendix 3B also lists the rate(s) of rewards on various notified products [ITC (HS) code wise]. The basis of calculation of reward would be on realised FOB value of exports in free foreign exchange, or on FOB value of exports as given in the Shipping Bills in free foreign exchange, whichever is less, unless otherwise specified.
Export of goods through courier or foreign post offices using e-Commerce
(i) Exports of goods through courier or foreign post office using e-commerce, as notified in Appendix 3C, of FOB value upto Rs. 25000 per consignment shall be entitled for rewards under MEIS.
(ii) If the value of exports using e-commerce platform is more than Rs 25000 per consignment then MEIS reward would be limited to FOB value of Rs.25000 only.
(iii) Such goods can be exported in manual mode through Foreign Post Offices at New Delhi, Mumbai and Chennai.
(iv) Export of such goods under Courier Regulations shall be allowed manually on pilot basis through Airports at Delhi, Mumbai and Chennai as per appropriate amendments in regulations to be made by Department of Revenue. Department of Revenue shall fast track the implementation of EDI mode at courier terminals.
Ineligible categories under MEIS
The following exports categories /sectors shall be ineligible for Duty Credit Scrip entitlement under MEIS
(i) EOUs / EHTPs / BTPs/ STPs who are availing direct tax benefits / exemption.
(ii) Supplies made from DTA units to SEZ units
(iii) Export of imported goods covered under paragraph 2.46 of FTP;
(iv) Exports through trans-shipment, meaning thereby exports that are originating in third country but trans-shipped through India;
(v) Deemed Exports;
(vi) SEZ/EOU/EHTP/BPT/FTWZ products exported through DTA units;
(vii) Items, which are restricted or prohibited for export under Schedule-2 of Export Policy in ITC (HS), unless specifically notified in Appendix 3B.
(ix) Red sanders and beach sand.
(x) Export products which are subject to Minimum export price or export duty.
(xi) Diamond Gold, Silver, Platinum, other precious metal in any form including plain and studded jewellery and other precious and semi-precious stones.
(xii) Ores and concentrates of all types and in all formations.
(xiii) Cereals of all types.
(xiv) Sugar of all types and all forms.
(xv) Crude / petroleum oil and crude / primary and base products of all types and all formulations.
(xvi) Export of milk and milk products.
(xvii)Export of Meat and Meat Products.
(xviii)Products wherein precious metal/diamond are used or Articles which are studded with precious stones.
(xix) Exports made by units in FTWZ.
Remittances through Credit Card and other instruments for MEIS.
Free Foreign Exchange earned through international credit cards and other instruments, as permitted by RBI shall also be taken into account for computation of value of exports.
- Procedure to apply:
An application for claiming rewards under MEIS on exports(other than Export of goods through courier or foreign post offices using e-Commerce), shall be filed online, using digital signature, on DGFT website at http://dgft.gov.in with RA concerned in ANF 3A. The relevant shipping bills and e BRC shall be linked with the on line application.
- If application is filed for exports made through EDI ports, then hard copy of the following documents need not be submitted to RA: hard copy of applications to DGFT, EDI shipping bills, electronic Bank Realisation Certificate (e-BRC) and RCMC. The applicant shall submit the proof of landing in the manner prescribed under paragraph 3.03 of HBP.
In case application is filed for exports made through non EDI ports, then applicant need to submit export promotion copy of non EDI shipping bills. The applicant shall submit the proof of landing in the manner prescribed under paragraph 3.03 of HBP. The applicant shall upload scanned copies of any other prescribed documents for claiming scrip unless specified otherwise. However applicant need not submit hard copy of applications to DGFT, electronic Bank Realisation Certificate (e-BRC) and RCMC in this case also.
- Applicant shall file separate application for each port of export.
- Processing of Non EDI Shipping bills at RA: In cases the Non EDI shipping bills or the shipping bills not received through the Message Exchange from Customs, concerned RA shall verify the details entered by the exporter from the original shipping bills before grant of scrip.
No manual feeding allowed for EDI shipments: For EDI Shipping Bill, no manual feeding of Shipping bill details shall be allowed to the applicants in the online system. Rewards will be granted by RAs without the need for cross verifying EDI Shipping Bill details.
- RA shall process the electronically acknowledged files and scrip shall be issued after due scrutiny of electronic documents.
- The documents which are not required to be submitted in original, shall be retained by the applicant for a period of 3 years from the date of issuance of scrip.
- Licensing Authority may call such documents in original at any time within 3 years. In case the applicant fails to submit the original documents on demand by Licensing Authority the applicant shall be liable to refund the rewards granted along with interest at the rate prescribed under Section 28 AA of Customs Act 1962, from the date of issuance of scrip.
- Eligibility of product, corresponding ITC[HS] code, and markets(as given in Appendix 3B) for claiming rewards under MEIS shall be determined from Let Export Date as per Paragraph 9.12 of HBP.
Para 3.03 Proof of Landing:
(a) Wherever the reward under MEIS is available to all countries, proof of landing shall not be required to be submitted for claiming the reward
(b) Uploading/submission of documents, as a proof of landing: As a measure of ease of doing business, documents as a proof of landing of export consignment in notified market can be digitally uploaded in the following manner:-
(i) Any exporter may upload the scanned copy of document as mentioned at paragraph 3.03 (c) (i) under his digital signature.
(ii) Status holders falling in the category of Three Star, Four Star or Five Star export house category may upload scanned copies of documents as mentioned at paragraph 3.03(c) (iv).
(iii) In all other cases the physical copy, in original, shall be filed by all categories of exporters.
(c) Applicant shall be required to submit or upload, as the case may be, any one of the following documents as a proof of landing of export consignment in notified Market:
(i) A self attested copy of import bill of entry filed by importer in specified market, or
(ii) Delivery order issued by port authorities, or
(iii) Arrival notice issued by goods carrier, or
(iv) Tracking report from the goods carrier (Shipping Line/Airline etc. or his accredited agent in India) duly certified by them, evidencing arrival of export cargo to destination Market, or
(v) For Land locked notified Market, Rail/Lorry receipts of transportation of goods from Port to Land locked notified Market,
(vi) Any other document that may satisfactorily prove to RA concerned that goods have landed in / reached the notified Market.
(d) In case of (iv) and (vi) above, the accredited agent of the Goods Carrier must certify that he is the accredited agent of the concerned Goods Carrier on the date of issuance of the tracking report / document.
(e) Further, in the case of issuance of any other document under (vi) above, the accredited agent must state that proof of landing of goods in relevant notified Market is given based on information available in the Goods Carrier’s backup database and he has verified the same and issued this document accordingly.
(f) In cases of exports using e commerce, exporter may submit express operator landing certificate/online web tracking print out indicating airway bill number as prescribed in enclosure (B) to ANF 3D.
Applications for Export of goods through courier or foreign post offices using e-Commerce
(a) Application shall be filed on line, using digital signature, in ANF 3D by exporter. The applicant shall submit the proof of landing in the manner prescribed under paragraph 3.03 of HBP.
(b) Applicant shall file separate application for each port of export.
(c) RA will manually examine the submitted documents before grant of scrip.
Port of Registration:
- Credit Scrip (including splits) under MEIS shall be issued with a single port of registration which shall be the port of export.
- Duty credit scrip needs to be registered at the port of exports. This is to be done prior to allowing usage of duty credit. Once registered at EDI port, scrip can be automatically used at any EDI port for import and at any manual port under Telegraphic Release Advise (TRA) procedure. In case port of registration is a manual port, TRA shall be required for imports at any other port.
- In case of scrip applied under Service Exports from India Scheme, the applicant can choose any port as port of registration and mention it in the application at the appropriate column. RA will issue the scrip with such port of registration. Such Duty credit scrip needs to be registered at the port of registration of duty credit. Once registered at EDI port, scrip can be automatically be used at any EDI port for import and at any manual port under Telegraphic Release Advise (TRA) procedure. In case port of registration is a manual port, TRA shall be required for imports at any other port.
MEIS Scheme Rate List Download PDF file
List of Countries covered under MEIS:
I-Country Group A
(1) Austria, (2) Belgium, (3) Bulgaria, (4) Canada, (5) Croatia, (6) Cyprus, (7) Czech Republic, (8) Denmark, (9) Estonia, (10) Finland, (11) France, (12) Germany, (13) Greece, (14) Hungary, (15) Ireland, (16) Italy, (17) Latvia, (18) Lithuania, (19) Luxembourg, (20) Malta, (21) Netherlands, (22) Poland, (23) Portugal, (24) Romania, (25) Slovak Republic, (26) Slovenia, (27) Spain, (28) Sweden, (29) United Kingdom, (30) United States of America (Total 30 Countries)
II-Country Group B
(1)Algeria, (2) Angola, (3) Antigua, (4) Argentina, (5) Armenia, (6) Azerbaijan, (7) Bahamas, (8) Bahrain , (9) Barbados, (10) Belarus, (11) Belize, (12) Benin, (13) Bermuda, (14) Bolivia, (15) Botswana, (16) British Virgin Islands, (17) Brazil, (18) Brunei, (19) Burkina Faso, (20) Burundi, (21) Central African Republic, (22) Cambodia, (23) Cameroon, (24) Canary Island, (25) Cape Verde Island, (26) Cayman Island, (27) Chad, (28) Chile, (29) China PRP, (30) Colombia, (31) Comoros, (32) Congo Democratic Republic, (33) Congo Republic, (34) Costa Rica, (35) Cote D’ Ivoire, (36) Cuba, (37) Djibouti, (38) Dominic Rep, (39) Dominica, (40) Ecuador, (41) Egypt , (42) El Salvador, (43) Equatorial Guinea, (44) Ethiopia, (45) Falkland Island, (46) French Guiana, (47) Gabon, (48) Gambia, (49) Georgia, (50) Ghana, (51) Grenada, (52) Guadeloupe, (53) Guatemala, (54) Guinea, (55) Guinea Bissau, (56) Guyana, (57) Haiti, (58) Honduras, (59) Indonesia, (60) Iran, (61) Iraq, (62) Israel, (63) Jamaica, (64) Japan, (65) Jordan, (66) Kazakhstan, (67) Kenya, (68) Korea Republic (south Korea), (69) Kuwait, (70) Kyrgyzstan, (71) Lao PDR, (72) Lebanon, (73) Lesotho, (74) Liberia, (75) Libya, (76) Madagascar, (77) Malawi, (78) Malaysia, (79) Mali, (80) Martinique, (81) Mauritania, (82) Mauritius, (83) Mexico, (84) Moldova, (85) Montserrat, (86) Morocco, (87) Mozambique, (88) Myanmar, (89) Namibia, (90) Netherland Antilles, (91) Nicaragua, (92) Niger, (93) Nigeria, (94) Oman, (95) Panama Republic, (96) Paraguay, (97) Peru, (98) Philippines, (99) Qatar, (100) Reunion, (101) Russia, (102) Rwanda, (103) Sao Tome, (104) Saudi Arab, (105) Senegal, (106) Seychelles, (107) Sierra Leone, (108) Singapore, (109) Somalia, (110) South Africa, (111) St Helena, (112) St Kitt N A, (113) St Lucia, (114) St Vincent, (115) Sudan, (116) Suriname, (117) Swaziland, (118) Syria, (119) Taiwan, (120) Tajikistan, (121) Tanzania Republic, (122) Thailand, (123) Togo, (124) Trinidad, (125) Tunisia, (126) Turkey, (127) Turkmenistan, (128) Turks and Caicos Islands, (129) United Arab Emirates, (130) Uganda, (131) Ukraine, (132) Uruguay, (133) Uzbekistan, (134) Venezuela, (135) Vietnam Socialist Republic, (136) Virgin Island Us, (137) Yemen Republic, (138) Zambia, (139) Zimbabwe.(139 Countries)
III-Country Group C
(1)Afghanistan, (2) Albania, (3) American Samoa, (4) Andorra, (5) Anguilla, (6) Antarctica, (7) Aruba, (8) Australia, (9) Bangladesh, (10) Bhutan, (11) Bosnia and Herzegovina, (12) Channel Islands, (13) Christmas Islands, (14) Cocos Islands, (15) Cook Islands, (16) Eritrea, (17) Faroe Islands, (18) Fiji Island, (19) French Polynesia, (20) French Southern and Antarctic Lands (Fr S Ant Tr), (21) Gibraltar, (22) Greenland, (23) Guam, (24) Heard Macdonald, (25) Hong Kong, (26) Iceland, (27) Kiribati Rep, (28) Korea DPR (North Korea), (29) Liechtenstein, (30) Macao, (31) Macedonia, (32) Maldives, (33) Marshall Islands, (34) Micronesia, (35) Monaco, (36) Mongolia, (37) Montenegro, (38) N. Mariana Islands, (39) Nauru Republic, (40) Nepal, (41) Neutral Zone, (42) New Caledonia, (43) New Zealand, (44) Niue Islands, (45) Norfolk Islands, (46) Norway, (47) Pacific Islands, (48) Pakistan, (49) Palau, (50) Panama, (51) Papua New Guyana, (52) Pitcairn Islands, (53) Puerto Rico, (54) SaharwiA.Dm Republic, (55) Samoa, (56) San Marino, (57) Serbia, (58) Solomon Island, (59) Sri Lanka DSR, (60) St Pierre, (61) Switzerland, (62) Timor Leste, (63) Tokelau Islands, (64) Tonga, (65) Tuvalu, (66) Serbia (67) Montenegro, (68)Vanuatu Republic, (69) Territory of the Wallis and Futuna Islands(70) Any other country not listed in the Country Groups abovewill be treated as part of Country Group C (70 Countries