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RODTEP (Remission of Duties and Taxes on Exported Products) scheme

Remission of Duties and Taxes on Exported Products (RoDTEP)

Scheme Information
Sl No Particulars Meanings / Definitions
1 RoDTEP full form Remission of Duties and Taxes on Exported Products
2 RoDTEP Purpose To refund currently unrefunded Duties / taxes / levies at the Central, State and local level, borne on the exported product, prior stage cumulative indirect duties / taxes / levies on goods and services used in the production & distribution of the exported product
3 Period (Effective Date) Scheme effective from 01-01-2021
4 Mode of Application Online
5 Benefit % on FOB Value of Exports
6 Condition Realisation of Sale proceeds within time period allowed by RBI, as per FEMA, 1999 (not necessarily required e-BRC at the time of claiming RoDTEP)
7 Quantum of Incentive Rates as notified in Appendix-4R (% or with Cap)
8 Nature of Rebate e-Scrips
9 Usage of e-Scrips Only for payment of Basic Customs Duty
10 Validity of e-Scrips Generation Two years from the scroll data
11 Validity of e-Scrips Utilisation / Sale Two years from the scrip generation date
12 Transferability Freely Transferable to another IEC holder who has e-ledger (entire duty credit amount at a time, part amount not allowed)
13 Initial Cost / Financial Implication Govt Fees for IEC, Digital Certificate Cost, ICEGATE Registration Cost, RoDTEP Account Credit Ledger Creation, Consultancy Service Charges
14 Liability Over-Claim / Claim based on Mis-declaration / Non-realisation of Export proceedings / Foreign Exchange, Customs may call back RoDTEP Claim alongwith penal interest as applicable.
Procedure / Compliance
Sl No Check Points
1 Mandatory Intent Declaration / Scheme Code / Scheme Reward Column i.e., "RODTEPY" on Shipping Bill to claim RoDTEP, if not cannot Claim.
2 Get ICEGATE Registration
3 Required to open RoDTEP Credit Ledger Account in ICEGATE System

Benefit

1 RoDTEP Refund / Rebate is a Percentage (%) on SB FOB Value, with a value cap per unit of the Exported Product (if applicable)

How to Claim

1 ICEGATE Registration
2 Creation of RoDTEP Credit Ledger Account at ICEGATE
3 e-Scrip will be generated and kept in e-Ledger.
4 Exporter can Transfer / Sale to any Importer for encashment of e-Scrip. It is not direct money transfer (NEFT / RTGS).
5 Claim Frequency and application methodology will be intimated, upon receipt of operational guidelines from Dept.
Ineligible Categories / Supplies
1 Export of imported goods covered under para 2.46 of FTP
2 Export through transhipment (exports originating in third country)
3 Export products which are subject to 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 Exports
7 Supplies from DTA to SEZ / FTWZ
8 Products manufactured in EHTP and BTP
9 Products manufactured party / wholly in warehouse as provided in Section 65 of the Customs Act
10 Products manufactured or exported in discharge of export obligation against Advance Authorisation / DFIA
11 Products manufactured / exported by EOU
12 Products manufactured / exported by SEZ / FTZ / EPZ
13 Products manufactured / exported availing the benefit of Notification No. 32/1997 - Customs dated 01 April 1997
14 Exports from non-EDI port
15 Goods taken into use after manufacture

Challenging Grounds / Critical Stages in RoDTEP Scheme

1 Mismatch of Export Product Description
2 Mismatch of Export Product ITC (HS) Code
3 Non-endorsement of Scheme Code in Export Invoice, Shipping Bill / Bill of Export
4 Non-endorsement of Intent Declaration as per guidelines in Export Invoice, Shipping Bill / Bill of Export
5 Non-selection of RoDTEP in Scheme Reward Column
Checklist - RoDTEP
Master Documents (One-time Requirement)
Sl No Document Type
1 IEC Copy
2 Aadhaar Copy
3 PAN Copy
4 Valid Digital Certificate - Class III Combo with encryption
5 Authorization letter (in case account is registered in name of employee, not required in case of Director)

Services offered by KC

1 RoDTEP Sale
2 RoDTEP Purchase
3 RoDTEP Scrip generation
4 RoDTEP Scheme overview
5 RoDTEP Consultants
RoDTEP List