Scheme for Remission of duties and taxes on exported Products (RoDTEP } w.e. f. 01.01.2021.

DIN:-20211071MO000000E278 ~"':e~;,.Jja1qitqafcl11~. OFFICE OF PRINCIPAL COMMISSIONER OF CUSTOMS Cu5tom House, MP&SEZ, Mundra (Kachchh)-370421 Phone No.02838-271463; FAX-02838- 271169/271475 PUBLIC NOTICE NO.: 05/2021-22 SUB: Scheme for Remissl f o 1 f on o ut es and Taxes on Exported Products (RoDTEP} w.e . . 01.01.2021. Attent~o~ of all Exporters, Customs Brokers, Export Promotion Council and other stakeholders Is invited to the Circular No. 23/2021-Cus dated 30.09.2021 regarding Scheme for Remission of Duties. ~nd Taxes on Exported Products (hereinafter referred to as RoDTEP) w.e.f. 01.0~.2021 not1f1ed through Notification number 76/2021-Customs (N.T.) dated 23.09.2021 _issued under Section 51B of the Customs Act, prescribing the various conditions and restrictions subject to which duty credit shall issue be used transferred and the Notification number 75/2021-Cus (N.T.) dated 23.09.2021 1 issued u~der Section 51B read with Section 157 of the said Act regarding Regulation for use, transfer, maintenance etc. of Electronic Duty Credit Ledger. 2. The notification No. 76/2021-Customs (N.T.) has been issued as a consequence of Department of Commerce/DGFT notification no. 19/2015-2020 dated 17.08.2021 inserting "Scheme for remission of Duties and Taxes on Exported Products (RoDTEP)", administered by Department of Revenue, in the Foreign Trade Policy 2015-2020, and specifying scheme guidelines along with Appendix 4R containing the schedule of rates and further specifying that scheme would take effect for exports from 01.01.2021. 3.

rade Policy 2015-2020, and specifying scheme guidelines along with Appendix 4R containing the schedule of rates and further specifying that scheme would take effect for exports from 01.01.2021. 3. The scheme provides for remission amount in the form of transferable duty credit issued to a person and maintained in the electronic duty credit ledger in the customs automated system, in terms of section 51B of the Customs Act inserted vide Finance Act, 2020. 4. As the facility was operationalised by Systems Directorate from 01.01.2021 onwards itself for making claim of RoDTEP on shipping bill/bill of export filed, the eligibility for grant of . RoDTEP, in respect of items covered under the scheme, will function on this basis. The Systems Directorate will commence this processing, including on the basis of risk evaluation. To the appropriate extent, the Board's Circular No. 15/2021-Cus dated 15.07.2021 regarding implementation of Risk Management System for processing of Duty Drawback claims shall also be relevant. 5. The RoDTEP scheme rebates the incidence of duties, taxes and levies at the Central/State/local levels on specified export goods, where such duty or tax or levy is not exempted, remitted or credited under any other scheme. The remission under RoDTEP is as a percentage of the Free on Board (FoB) value of the eligible export product along with value caps for certain HS codes or is at specific value as detailed under Appendix 4R of the FTP. 6.

is as a percentage of the Free on Board (FoB) value of the eligible export product along with value caps for certain HS codes or is at specific value as detailed under Appendix 4R of the FTP. 6. for availing the scheme, an exporter is to also make a declaration on the electronic shipping bill undertaking that it would abide by the scheme provisions, not claim rebate/remission with respect to any duties/taxes/levies already exempted or for which remission is provided under other schemes and that it shall preserve documents for audit, etc. 7. Once the Systems Directorate commences processing of RoDTEP, a scroll will be generated in the customs automated system. The scroll will contain the details of shipping bill, amounts of duty credit allowed against the shipping bill etc. The exporter has the option of combining duty credits available in a scroll or a number of scrolls at the particular customs station of export and generate an e- scrip in the exporter's electronic ledger maintained in the customs automated system. An electronic ledger shall be created for every holder of IEC number who is either the exporter having made a claim of

the exporter's electronic ledger maintained in the customs automated system. An electronic ledger shall be created for every holder of IEC number who is either the exporter having made a claim of

R0011::P against export of goods or Is a recipient of duty credit by way of transfer. a. The exporter has the option to generate e-scrlps within one year of generation of scroll. If this option is not availed by an exporter, the available duty credits In each scroll shall be combined Customs station-wise and sent by the Customs System to the electronic ledger of the said exporter as an e-scrip. An e-scrip shall be valld for a period of one year from the date of its generation in the ledger and any duty credit In the said e-scrlp remaining unutlllzed at the end of this period shall lapse. 9. E-scrips shall be freely transferable. The period of validity of the e-scrlp shall not change on account of transfer of the e-scrlp. However, duty credit available In an e-scrlp shall be transferred at a time for the entire amount available in the said e-scrlp to another person and transfer of the duty credit in part shall not be permitted. Each e-scrlp will carry a unique Identification number and date of its creation. All transactions made In the ledger of an IEC through credit, debit or transfer of duty credit shall be visible to the said IEC holder and Customs. Once an e-scrip is generated In the ledger, it will be registered automatically with the Customs station of export. 10.

transfer of duty credit shall be visible to the said IEC holder and Customs. Once an e-scrip is generated In the ledger, it will be registered automatically with the Customs station of export. 10. E-scrips shall be used for payment of duties of customs specified in the First Schedule to the Customs Tariff Act, 1975 i.e. Basic Customs Duty only on imports made through customs automated system. 11. Duty credit allowed under RoDTEP scheme is subject to realization of sale proceeds within the period allowed by RBI. The detailed provisions are mentioned in condition at para 2(4), 2(6) and 2(7) of the notification No.76/2021-Customs (NT). The Regulations, read with said Notification, also provide for the situations and manner of suspensions or cancellation of duty credit ore-scrip, or recovery when duty credit allowed was in excess or where export proceeds are not realized. 12. The details of the ineligible export categories or sectors are mentioned in Table 1_ of the RoDTEP notification. It is requested to go through all the notifications for full details. These are available on egazette.nic.in/CBIC website. 13. The direction contained in this Public Notice will also be considered as Standing Order for the concerned Officers and staff of Customs House, Mundra. 14. The above is brought to the notice of all the Exporters, Customs Brokers an_d ~ther stake holders. Difficulties, if any, may be brought to the notice of the Deputy Comm1ss1oner of customs (Export/ Drawback) of Mundra Customs House. 1. 2. 3. 4. 5. 6. 7. 8. f.V-~ (T. V.

er stake holders. Difficulties, if any, may be brought to the notice of the Deputy Comm1ss1oner of customs (Export/ Drawback) of Mundra Customs House. 1. 2. 3. 4. 5. 6. 7. 8. f.V-~ (T. V. Ravi) o~I 10/iJ Commissioner of Customs, Customs House, Mundra The Chief commissioner of Customs, Ahmedabad Zone. All Additional/Joint/Dy./Asstt. Commissioners of Customs, Mundra. AG Section. Mundra customs Brokers Association. All Custodians Mundra Customs Website Notice Board Master File.