Objective

The RoDTEP would refund to exporter the embedded Central, State and local duties/taxes that were so far not being rebated or refunded and were therefore, placing exports at a disadvantage. The refund would be credited in an exporter’s ledger account with Custom and used to pay basic custom duty on imported goods. The credits can also be transferred to other Importers

Effective date of schemes (RoDTEP)


Remission of Duties and Taxes on Exported Products (RoDTEP) to all export goods with effect from 1 January, 2021.

Who are Eligible


Exporter exporting exporters exporting goods under Duty DBK and Spl. Adv. Authorization scheme
are eligible

Eligibility


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 and the exporter will have to make following declarations of the Shipping Bill for each item:

  • INFO TYPE = DTY
  • INFO QFR = RDT
  • INFO CODE = RODTEPY – If RoDTEP is availed & RODTEPN – if not availed.
  • INFO MSR = Quantity of the items in Statistical UQC as per the Customs Tariff Act for that item RITC
  • INFO UQC = UQC for the Quantity indicated in INFO_MSR


Additionally, for every item where RODTEPY is claimed in INFO CODE, a declaration has to be submitted in the Statement Table of the Shipping Bill as below.

  • STATEMENT TYPE = DEC
  • STATEMENT CODE = RD001


Submission of the above statement code for RoDTEP availed item would indicate that the exporter has made the necessary declaration as per mentioned below:-

DECLARATION to be filed Of Shipping Bill or Bill Of Export for Export Of Goods under Rodtep Scheme


I/We, in regard to my/our claim under RoDTEP scheme made in this Shipping Bill or Bill of Export, hereby declare that:

  1. I/ We undertake to abide by the provisions, including conditions, restrictions, exclusions and time-limits as provided under RoDTEP scheme, and relevant notifications, regulations, etc., as amended from time to time.
  2. Any claim made in this shipping bill or bill of export is not with respect to any duties or taxes or levies which are exempted or remitted or credited under any other mechanism outside RoDTEP.
  3. I/We undertake to preserve and make available relevant documents relating to the exported goods for the purposes of audit in the manner and for the time period prescribed in the Customs Audit Regulations, 2018.”

eBRC Condition


Logically it will be a condition similar to ROSCTL scheme, It means exporter must pay back to Customs proportionate of sanctioned remission in case of short fall in realization of export proceeds that need to realized within FEMA time line of 9 months or as extended by RBI.

Scrip Creation


Scrip can be digitally created bunching eligible Shipping Bills port wise to make a Scrip available in the Ledger once approved by customs officer approves each one of eligible SB

Utilisation of Scrip


The created and approved Scrips can either be used for debiting Basic Customs Duty for own imports or the approved Scrip can be transferred to another IEC holder who is also created RODTEP Ledger under his log in Credentials

Debiting for Imports


The current owner of the Scrip can use the scrip credits for debiting to his imports in the same manner in the past like all other scrips like MEIS, RoSCTL etc as in the past