The Indian Government has introduced the Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP) to refund un-refunded duties and taxes borne by exported products. This scheme aims to make Indian exports more competitive globally. The remission will be granted as a transferable duty credit/electronic scrip (e-scrip) and will be administered through a digital platform.
Government of India
Ministry of Commerce Industry
Department of Commerce
Udyog Bhawan, New Delhi
Notification No. 19/2015-2020-DGFT
New Delhi, the (17th August, 2021)
Subject: Scheme Guidelines for Remission of Duties and Taxes on Exported Products (RoDTEP)
S.O. 3359(E).:In exercise of the powers conferred by Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 read with Para 1.02 of theForeign Trade Policy 2015-20, the Central Government hereby makes the followi
Daily Limit Reached
You have reached your daily limit of 2 Free Notice & Circular
Subscribe to
CCI PRO
for unlimited access
Why Upgrade to
CCI PRO?
-
No Ads
-
WhatsApp Community
-
Daily E-Newsletter
-
Unlimited Notice & Circular Access
-
Profile Visitors
-
Link Social Profiles
-
Featured Job Posts
-
Pro Badge
-
Expert GST Guidance
-
Unlimited Forum Replies
-
Download Content in PDF
1 Year PLAN - Rs.1999
1799
(Excl. of GST ₹323)
2 Years PLAN - Rs.3499
3149
(Excl. of GST ₹566)
BEST VALUE
3 Years PLAN - Rs.4999
4499
(Excl. of GST ₹809)
View all CCI PRO benefits
Already a PRO member?
Login here
for an ad-free experience. 07941056694
FAQ :
The RoDTEP scheme is designed to refund eligible duties and taxes borne by exported products, including indirect taxes on goods and services used in their production and distribution, to enhance the competitiveness of Indian exports.
The scheme took effect for exports made from 1st January 2021.
The rebate is issued as a transferable duty credit or electronic scrip (e-scrip), managed through an electronic ledger by the Central Board of Indirect Taxes & Customs (CBIC).
Ineligible exports include imported goods, exports through trans-shipment, products subject to minimum export price or export duty, restricted or prohibited export products, deemed exports, and products manufactured or exported under certain duty-exemption schemes or by specific zones like SEZs.
The Appendix 4R, containing eligible RoDTEP export items, rates, and value caps, is available on the DGFT portal (www.dgft.gov.in) under 'Regulatory Updates > RoDTEP'.
The determination of ceiling rates is done by a Committee in the Department of Revenue/Drawback Division, while the overall budget is finalized by the Ministry of Finance in consultation with the Department of Commerce.
Source : https://content.dgft.gov.in/Website/dgftprod/ee052ba4-d026-4e3b-a100-20fdd0daeba2/Notification%20No.%2019%20English.pdf