TaxTMI 
TaxTMI 
Clarification on Eligibility of EOU to Claim Export Benefits under Para 6.19 of HBP 2023 When Goods Are Supplied to Merchant Exporter’s Premises.
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....larification on Eligibility of EOU to Claim Export Benefits under Para 6.19 of HBP 2023 When Goods Are Supplied to Merchant Exporter’s Premises.<br> Query (Issue) Started By: - Dashrath Walkoli Dated:- 9-7-2025 Last Reply Date:- 11-6-2026 Customs - Exim - SEZ<br>Got 3 Replies<br>Customs<br>As per Para 6.09 of FTP, 2023 read with Para 6.19 of the Handbook of Procedures, 2023, an EOU is permitted ....
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....to export goods through other exporters, including merchant exporters, subject to fulfillment of conditions. In our case where an EOU has manufactured goods and supplied them to a merchant exporter,who wants us to charge him 0.1% IGST under the notificat­ion 41/2017-IT (Rate) dated 23rd October 2017 and the goods have first entered the premises of the merchant exporter before being export....
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....ed by the latter and money is received in INR from merchant exporter. Can the EOU still claim the benefit of "export through other exporters" under Para 6.19 for the purpose of Net Foreign Exchange (NFE) calculations? Specifically, will such a supply to a merchant exporter (where the goods physically move to the merchant exporter's premises before export) be treated as a valid export b....
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....y the EOU under Para 6.19 of HBP 2023, or would it amount to a DTA sale necessitating reversal of Customs duty foregone? Reply By Shilpi Jain: The Reply: This requires goods to be shipped directly to the port under FTP and GST for 0.1%. Reply By Shilpi Jain: The Reply: If shipped directly to port then would be counted towards fulfillment of obligation under EOU though export incentives g....
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....o to the person realising the forex. Reply By Sayali Jawle: The Reply: Hi Sir, is the EOU liable to reverse the duties<br> Discussion Forum - Knowledge Sharing ....