Circular 25/2019

Government of India Ministry of Commerce and Industry Department of Commerce Directorate General of Foreign Trade

Policy Circular No. 2 5°/2015-2020

Dated: 1° July, 2019

To

All Regional Authorities of DGFT All Exporters/Members of Trade

Subject: Clarification on Jurisdictional RA/RA concerned for SEIS-Para 3.06 (c) of Handbook of Procedures

;

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|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|This|Directorate|has|received|queries|related|to|Jurisdictional|RA|
|concerned|while|filing|SEIS|application|where|a|firm|has|both|DTA|and|SEZ|
|unit(s).|The|doubt|is|over|the|correct|Jurisdictional|authority,|in|case|an|IEC|
|holder|has|both DTA|and SEZ|Unit,|however,|there|is|zero|export|turnover-|from|
|one|of the|categories|among the DTA|/|SEZ|unit(s).|
|2.|The|matter|has|been|examined|in|the|Directorate.|It may|be|noted|that|the|
|Para|3.06|(c)|of HBP|states|as|below:|
|SL.No.|Units === JurrisddictionalRA|
|(i)|Importer|Exporter|Code|(IEC)|||Jurisdictional|RA|of DGFT|as|in|
|Holders havingunits|only|in DTAs|| Appendix|1A|_|
|(ii)|IEC|Holders|having|units|only|in|| Respective|Development;|
|SEZs|Commissioner|of|Special|
|Eat|—||AppendixEconomic|Zones|(SEZs)|as|in|
|(iii)|IEC|Holders|having|units|in||Single|application1A|for|all|units|to|
|Multiple|SEZs|the Development|Commissioner|of|
|the|SEZ|where|it|has|achieved|
|(iv)|||highest Forex Earnings|
|IEC|Holders|having|units|both|in | Single|Application|for|all|different|
|DTA|and|SEZs|units|to|the|Jurisdictional|RA|of|
||DGFTas|given|in Appendix|1A|

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IEC|Holders|having|units|both|in | Single|Application|for|all|different| |DTA|and|SEZs|units|to|the|Jurisdictional|RA|of| ||DGFTas|given|in Appendix|1A|

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3: This provision is further elaborated and it is clarified that in cases where exports from one of the categories, DTA or SEZ unit(s) have zero export turnover, the SEIS application would be filed with the RA in whose jurisdiction, the units with non-zero export turnover fall, For example, if an IEC's DTA gross exports earnings are NIL, and its SEZ Unit has some gross export earnings, the application is required to be filed at the relevant DC of the SEZ as per the para 3.06 of the HBP. 

4. This issues with the approval of Competent Authority. 

[Dr.an Deputy Director General of Foreign Trade 

(Issued from F. No. 01/61/180/24/AM20/PC-3)