Scheme for Remission of Duties and Taxes on Exported Products ( RoDTEP) w.e.f. 01.01.2021

Last updated: 04 October 2021

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The Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP) has been in effect for exports since January 1, 2021. This scheme allows for the remission of eligible central, state, and local duties and taxes that are not covered by other exemption schemes. The remission is issued as a transferable duty credit, maintained in an electronic ledger within the customs automated system. Exporters must make a declaration on their shipping bill to avail the scheme and can generate e-scrips from their duty credits, which can be used for paying basic customs duty on imports.

Circular No. 23/2021-Customs F.No. CBIC-140605/17/2021-0/0 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 Commissioners/Chief Commissioners of Customs/Customs (Preventive)/Customs Central Tax and All Principal Directors General/Directors General under CBIC Madam/Sir, Subject: -Scheme for Remission of Duti

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FAQ :

The RoDTEP scheme provides for the remission of duties and taxes at the Central, State, and local levels on specified exported goods, provided these are not exempted, remitted, or credited under any other scheme.

The RoDTEP scheme took effect for exports from January 1, 2021.

Benefits under the RoDTEP scheme are provided in the form of transferable duty credits, which are maintained in an electronic duty credit ledger in the customs automated system.

To avail the scheme, exporters must make a declaration on their electronic shipping bill, agreeing to abide by the scheme's provisions and not claim remission for duties/taxes already exempted or covered by other schemes.

The duty credits obtained through the RoDTEP scheme can be used for the payment of basic customs duty on imports made through the customs automated system.

Yes, e-scrips generated under the RoDTEP scheme are freely transferable. However, the entire amount of duty credit in an e-scrip must be transferred at once; partial transfers are not permitted.

Notification No : Circular No. 23/2021-Customs
Source : https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2021/Circular-No-23-2021.pdf

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