Quick Summary
The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 20/2026-Customs dated April 10, 2026, clarifying the treatment of export incentives under the RoDTEP (Remission of Duties and Taxes on Exported Products) and RoSCTL (Rebate of State and Central Taxes and Levies) schemes.
Daily Limit Reached
You have reached your daily limit of 2 Free News
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Broadcasts
- Daily E-Newsletter
- Unlimited News Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
View all CCI PRO benfits
Already a PRO member? Login here for an ad-free experience.
FAQ :
The circular allows exporters to claim benefits under RoDTEP and RoSCTL based on the Free on Board (FOB) value, even if the actual export proceeds realised are less than the FOB value.
Yes, deductions such as agency commission and foreign bank charges are permitted, but they must not exceed 12.5% of the FOB value.
Compensation received from the Export Credit Guarantee Corporation (ECGC) for short realisation can be treated as realised export proceeds.
Exporters can retain benefits if the Reserve Bank of India (RBI) writes off the unrealised amount and a certificate from ECGC or the relevant authority confirms non-recovery of proceeds.
The clarification aligns with the Customs and Central Excise Drawback Rules, 2017, the Foreign Trade Policy, 2023, and earlier CBIC circulars from 2003 and 2019.
CAclubindia
