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 Customs - Exim - SEZ <br> Got 2 Replies <br> Customs<br> <br> As per Para 6.09 of FTP, 2023 read with Para 6.19 of the Handbook of Procedures, 2023, an EOU is permitted to export goods t....

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....hrough 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&nbsp;and the goods have first entered the premises of the merchant exporter before being exported by the latter and....

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.... money is received in INR from merchant exporter. &nbsp;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 by the EOU under Para 6.19 ....

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....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 go to the person realising ....

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....the forex. <br>***<br> Discussion Forum - Knowledge Sharing....