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
