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Remission of Duties and Taxes on Exported Products (RoDTEP)
Remission of Duties and Taxes on Exported Products (RoDTEP) scheme is implemented for exports w.e.f. o1st January, 2021. The scheme rebates various Central, State and local duties/taxes/levies which are not refunded under other duty remission schemes. This is a measure towards zero-rating of exports.
RoDTEP is being implemented with issuance of remission amount in the form of transferable duty credit electronic scrip called escrip on the Icegate 2.0 portal. This is maintained in an electronic ledger in the Customs system. This RODTEP escrip can be used to pay Basic Customs Duty at the time of import duty. You cannot any anti-dumping duty or safeguard duty or Social welfare surcharge, or IGST by using RODTEP escrip. You can only pay BCD ( basic import customs duty).
RODTEP Duty ESCRIP credit allowed under the RoDTEP scheme is subject to realization of sale proceeds within the period allowed by RBI i.e. nine months.
Rates of RODTEP for various products are mentioned in Appendix 4R which you can find on DGFT website.
W.e.f. 01.01.2021, it is mandatory for the exporters to indicate in their Shipping Bill whether or not they intend to claim RoDTEP on the export items. You just need to tell your CHA that please don't forget to claim RODTEP in my shipping bill.
For following cases RODTEP is not allowed.
1. Goods which are restricted or prohibited for export under Schedule-2 of Export Policy in ITCHS
2. Export of imported goods covered under paragraph 2.46 of Foreign Trade Policy
3. Exports through trans-shipment, meaning thereby exports that are originating in third country but trans-shipped through India
4. Goods subject to minimum export price or export duty
5. Deemed exports under Foreign Trade Policy
6. Goods manufactured or exported by any of the units situated in Special Economic Zone/ Free Trade Warehousing Zone/ Export Processing Zone
7. Goods manufactured or exported by a unit licensed as hundred per cent Export Oriented Unit
8. Goods exported under Advance Authorisation or Duty Free Import Authorisation for fulfilling the export obligation.
9. Goods manufactured and supplied by units in Domestic Tariff Area to units in Special
Economic Zone/Free Trade Warehousing Zone
10. Goods manufactured in Special Economic Zone/ Free Trade Warehousing Zone/ Export
Oriented Unit/ Export Processing Zone and exported through DTA unit
11. Goods manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962
12. Goods availing the benefit of the notification No. 32/1997-Customs, dated the 1st April, 1997
13. Goods for which claim of any duty credit is not filed in a shipping bill or bill of export in the customs automated system
14. Goods that have been taken into use after manufacture or reconditioned/ upgraded/ worn/ used clothes.
However, RODTEP is allowed for goods which are exported under EPCG scheme because it is not in the negative list metioned above.
The exporter will have to make following declarations is the SW_INFO_TYPE Table of the Shipping Bill for each item: INFO TYPE = DTY INFO QFR = RDT INFO CODE = RODTEPY -
Only Exporters registered on Icegate with Digital signatures are only allowed to see the scrips. If yuo have not yer created then call us 8000028250.
The exporter will be able to club the credits allowed for any number of Shipping Bills at a port and generate a credit scrip for the same on ICEGATE portal. Scrips once generated will reflect in the exporter’s ledger and will be available for utilization in paying eligible duties during imports or for transfer to any other entity having IEC and a valid ICEGATE registration.