Refund of Duties and Taxes on Exported Products

• RoDTEP schedule has been announce which is effective from 01st January 2021.
• Scheme would be implemented through end to end digitization of rebate amount in the
form of transferable duty credit/ electronic scrip (e-scrip), which will be maintained in
electronic ledger.
• The rebate allowed is subject to the receipt of sale proceeds within time allowed under
the FEMA, failing which such rebate shall be deemed never have been allowed.
• A rebate would be granted to eligible exporters at a notified rate as percentage of FOB
value with a value cap per unit (Whichever is lower) as per schedule Appendix 4R
• The e-scrips would be used only for payment of duty of Customs leviable under First
schedule to the Customs tariff act 1975 (BCD only)
• Ineligible supplies/items/categories:
1) Export of imported goods under para 2.46 of FTP
2) Export through trans-shipment
3) Export products with Minimum Export price or export duty
4) Products which are restricted for Export under schedule-2 of export policy in ITC(HS)
5) Products which are prohibited for Export under schedule-2 of export policy in ITC(HS)
6) Deemed Export
7) Supply to SEZ/FTWZ
8) EHTP/BTP
9) Products manufactured under Section 65 of the Customs act 1962
10) Export under Advance Authorisation/DFIA/Special Advance Authorisation
11) EOU
12) SEZ/FTZ/EPZ
13) Products manufactured or exported availing the benefit of the notification no. 32/1997
customs dtd 01.04.1997 (Jobbing)
14) Exports for which EDI has not been generated/Exports from non-EDI port
15) Goods which have been taken into use after manufacture

Lucrative Exim Outsourcing Pvt. Ltd.

www.lucrative.co.in www.moowr.com
Winner of MSME Excellence Award 2020