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Circular No. 22/2021-Customs F. No. CBIC-140605/13/2021-O/o Dir(Drawback)-CBEC Government of India Ministry of Finance, Department of Revenue Central Board of Indirect Taxes Customs Drawback Division ***** New Delhi, dated the 30thof September, 2021 To All Principal Chief Commissio
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FAQ :
The RoSCTL scheme provides a rebate of state and central taxes and levies on the export of apparel, garments, and made-ups.
The RoSCTL scheme for apparel, garments, and made-ups exports has been in effect since January 1, 2021.
Benefits are provided in the form of transferable duty credit, which is maintained in an electronic duty credit ledger within the customs automated system.
Exporters can claim RoSCTL benefits by making a declaration in their shipping bill at the item level, along with any Duty Drawback claim.
An e-scrip is valid for one year from the date of its generation in the exporter's electronic ledger. Any unutilised duty credit will lapse after this period.
Yes, e-scrips are freely transferable, but the entire amount available in an e-scrip must be transferred at once; partial transfers are not permitted.
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Notification No : Circular No. 22/2021-CustomsPublished in Custom
Source : https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2021/Circular-No-22-2021.pdf