Notification regarding exemption of duties of Customs against scrips issued under the RoSL scheme for apparel and made-ups sectors.

Last updated: 23 October 2020

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This notification grants a full exemption from customs duties and additional duties for goods imported into India using duty credit scrips issued under the Scheme for Rebate of State Levies (RoSL) for the apparel and made-ups sectors. To avail this exemption, specific conditions must be met, including the export dates, registration of the scrip with customs, and ensuring no other rebate mechanism is claimed for the same state levies. The scrips and imported goods are freely transferable.

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 38/2020-Customs New Delhi, the 21stOctober, 2020 G.S.R. 657(E). In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the said Act), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods, when imported into India against a duty credit scrip (hereinafter referred to

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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FAQ :

This notification exempts goods imported into India against duty credit scrips issued under the RoSL scheme for apparel and made-ups sectors from customs duties and additional duties.

The exemption specifically applies to the apparel and made-ups sectors.

Key conditions include the export dates for garments (on or after 20th Oct 2016) and made-ups (on or after 23rd March 2017) until 6th March 2019, registration of the scrip with customs, and not claiming state levies under any other mechanism.

Yes, the duty credit scrips and the goods imported against them are freely transferable.

Yes, importers are entitled to avail drawback or CENVAT credit of additional duties leviable under sub-sections (1), (3), and (5) of section 3 of the Customs Tariff Act against the amount debited in the said scrip.

No, the rebate under the RoSL scheme is not applicable for exports made against the Advance Authorisation Scheme under the Foreign Trade Policy 2015-20.

Notification No : Notification No. 38/2020-Customs
Source : https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2020/cs-tarr2020/cs38-2020.pdf;jsessionid=10326917C2C6BA3C19AF058D9E41D931

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