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RoDTEP

Remission of Duties or Taxes on Export Products Scheme (RoDTEP)

Introduction

RoDTEP: RoDTEP stands for the Remission of Duties or Taxes on Export Products Scheme. This scheme has been introduced by the Government of India by making amendments in the Foreign Trade Policy 2015-20 vide DGFT Notification No. 19/2015-20 dated 17.08.2021.

Scheme has been introduced with an objective to neutralize the taxes and duties suffered on exported goods which are otherwise not credited or remitted or refunded in any manner and remain embedded in the export goods.

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Effective

RoDTEP has been made effective for exports from 1st January 2021 in respect of those exports where intention to claim the benefit has been manifested on the shipping bills.

Applicability

All exporters of goods are eligible to take benefit under this scheme. Such exporter may either be the merchant or manufacturer exporter. However, such goods should have been directly exported by such person.

Transferability

The scrips would be transferable to any other person having a valid IEC and valid ICEGATE Registration.

Utilization of Scrips

E-scrips issued under RoDTEP scheme would be utilized for payment of duty of Customs leviable under First Schedule to the Customs Tariff Act, 1975 i.e., Basic Customs Duty. It cannot be utilized towards payment of any other taxes like IGST, Compensation Cess etc. upon the import of goods.

Ineligible categories under the Scheme

  • Products manufactured or exported by any of the units situated in Free Trade Zone (FTZ), Export Processing Zones (EPZ) or Special Economic Zone (SEZ).
  • Goods which have been taken into use after manufacture (Second Hand Goods).
  • Products manufactured partly or wholly in a warehouse under section 65 of Customs Act, 1962 (i.e., MOOWR etc).
  • Products manufactured or exported in discharge of export obligation against advance authorisation or Duty-Free Import Authorization (DFIA) or Special Advance Authorisation issued under a duty exemption scheme of relevant Foreign Trade Policy.
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Clients Satisfaction

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Planning & Strategy

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Utilization of Scrips

  • To avail of the benefits under RoDTEP scheme exporter has to make a claim for RoDTEP in the shipping bill by making a declaration.
  • Based on the declarations in the Shipping Bill, the eligible RoDTEP will be processed by Customs.
  • Post filling of Gateway EGM (Export general Manifest) in respect of the processed shipping bills, the RoDTEP Scrolls with all individual Shipping Bills for admissible amount would be generated and made available in the users account at ICEGATE.
  • The IEC holder who has registered on ICEGATE with the help of DSC can create a RoDTEP credit ledger account under the Credit Ledger tab.