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of <h1>Social Welfare Surcharge on Imports Must Be Paid in Cash, Not Through Duty Credit Scrips, Per Circular.</h1> The circular addresses the levy and collection of Social Welfare Surcharge (SWS) on imports under schemes like MEIS and SEIS. It clarifies that SWS, calculated at 10% on aggregate duties, is not exempted under the Foreign Trade Policy (FTP) or related Customs notifications and must be paid in cash, not through duty credit scrips. This follows a Supreme Court judgment requiring specific notifications for duty exemptions. Past instances of SWS debited through scrips will not be contested, but future payments must be in cash. The Directorate General of Systems is tasked with implementing necessary system changes.
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