(TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY PART-I

SECTION-I)

Government of India Ministry of Commerce & Industry Department of Commerce Directorate General of Foreign Trade Vanijya Bhawan, New Delhi

Public Notice No. 27 /2024-25 New Delhi, Dated: 23"? October, 2024

Subject: Filing of Annual RODTEP Return (ARR) - reg

In exercise of powers conferred under Paragraph 1.03 and 2.04 of the Foreign Trade Policy, 2023, as amended from time to time, the Director General of Foreign Trade hereby notifies a new Para 4.94 under Chapter 4 of the Handbook of Procedures 2023:

A new para 4.94 is being added under Chapter 4 of Handbook of Procedures 2023 as under:

4.94. Filing of Annual RODTEP Return (ARR):

1. To assess the nature of inputs used in export production and the amount of actual taxes & duties incurred, as permissible under Para 4.54 of FTP, the exporters claiming RODTEP benefits shall be required to file an Annual RODTEP Return (ARR) as per the format given under Appendix-4RR of Handbook of Procedures, 2023. The Annual RODTEP Return (ARR) for RoDTEP claims filed in a particular financial year shall be filed on DGFT portal by 31 March of the next financial year i.e. RODTEP claims information for Financial Year 2023-24 shall be required to be filed by 31.03.2025. This requirement for filing the annual return to begin with the exporters (IECs) whose total RoDTEP claim exceeds Rs. | crore in a financial year across all 8-digit HS Codes.

2. Non-reporting of the ARR shall lead to denial of benefits under the RODTEP scheme and no further scroll out of RODTEP claims for the SBs will be permitted at the Customs Port of Export after the grace period of three (3) months i.e. after 30" June.

3. A composition fee of Rs. 10,000/- will need to be paid for delayed filing of ARR upto 30" June i.e. RODTEP claims information for Financial Year 2023-24 with composition fees can be filed within a grace period of 3 months i.e.by 30.06.2025. Thereafter, a composition fees of Rs.20,000 /- will need to be paid after 30" June. Subsequent to the payment of the applicable composition fee, the RoDTEP scrolls will be resumed within

0.06.2025. Thereafter, a composition fees of Rs.20,000 /- will need to be paid after 30" June. Subsequent to the payment of the applicable composition fee, the RoDTEP scrolls will be resumed within

45 days, till an online API based message exchange is established between DGFT and Customs. The resumption of scroll out shall also cover the Shipping Bills that were not scrolled out earlier on account of non-compliance of ARR.

4. The physical/digital records substantiating the duty remission claims, as filed in ARR, will need to be maintained for a period of five (5) years which may be produced before the concerned authority assessing the ARR.

5. ARR filings may also be periodically assessed for necessary due diligence and presented before RODTEP Committee for suitable revision of rates including for the consideration of higher rates wherever warranted.

6. Certain ARR cases may also be identified by the IT-assisted risk-based criteria, for further scrutiny to assess the nature of inputs used in export production and the amount of actual taxes & duties incurred, as permissible under Para 4.54 of FTP. After due assessment is made by the concerned authority, who has been mandated in this regard, the RODTEP scrip holder will be liable to refund/surrender any excess claims based on the order passed after the scrutiny under the relevant customs head. Failure to regularise the excess claims within a specified time frame will lead to stopping of further benefits under the Scheme.

he order passed after the scrutiny under the relevant customs head. Failure to regularise the excess claims within a specified time frame will lead to stopping of further benefits under the Scheme.

Effect of the Public Notice: Procedure for filing of Annual RODTEP Return (ARR) is being notified.

r

(Santosh Kumar Sarangi) Director General of Foreign Trade Ex-officio Addl. Secretary to the Government of India e-mail: dgft@nic.in

(Issued from File No. 01/94/180/166/AM24/PC-3)

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|| 20 |Taxes/ Duties per unit of Raw Material(onlyforfarmsector) |<br>C‘CSCidC<br>a ee<br>|<br>made from farm products only)<br>|<br>in production ofagricultural goods(For farm products onl<br>=(eeereaateiicceas<br>|<br>in<br>production ofagricultural goods(For farm products onl<br>oe<br>duty/electricity<br>duty/any<br>othertaxes being<br>availed, etc.|
|| 24 |RoDTEPRategivenfortheexportedproduct|
|on exported product|
|a<br>a<br>Paid on exported product<br>| 27 [Remarks<br>Declaration:|

I/We, in regard to my/our claim under RoDTEP scheme, hereby declare that:

1. Any claim made under RoDTEP is not with respect to any duties or taxes or levies which are exempted or remitted or credited under any other mechanism outside RoDTEP.

2. The amount of remission availed under RoDTEP in thespecfied period is not more than duties or taxes or levies actually incurred in the same period.

I/We declare that the aforesaid particulars are correct. Place:

Date: