Scheme Information
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Sl No
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Particulars
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Meanings / Definitions
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1
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RoSCTL Definition
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Rebate of State, Central Taxes and Levies
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2
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RoSCTL Purpose
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To rebate all embedded State and Central Taxes and Levies on apparel / garments (Ch - 61, 62) and made-ups (Ch - 63)
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3
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Period (Effective Date)
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w.e.f. 07-03-2019 to 31-03-2020
w.e.f. 01-01-2021 to 31-03-2024
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4
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Last date for filing of Application
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31-12-2021 (For Exports Period from 07-03-2019 to 31-03-2020)
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5
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Mode of Application
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Online
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6
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Benefit
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% on FOB Value of Exports
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7
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Condition
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Realisation of Sale proceeds within time period allowed by RBI, as per FEMA, 1999 (not necessarily required e-BRC at the time of claiming RoSCTL)
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8
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Quantum of Incentive
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Rates with value caps notified for products covered under Ch - 61, 62, 63 :
- Schedule 1 : Rates of State taxes & levies - Apparel and Made-ups
- Schedule 2 : Rates of Embedded Central levies - Apparel and Made-ups
- Schedule 3 : Rates of Special AA - State taxes & levies - Apparel Exports (including lining)
- Schedule 4 : Rates of Special AA -Embedded Central levies - Apparel Exports (including lining)
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9
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Nature of Rebate
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e-Scrips (Exports from 01-01-2021)
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10
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Usage of e-Scrips
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Only for payment of Basic Customs Duty
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|
11
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Validity of e-Scrips
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One year from the date of its generation
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12
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Transferability
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Freely Transferable to another IEC holder who has e-ledger (entire duty credit amount at a time, part amount not allowed)
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13
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Initial Cost / Financial Implication
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Govt Fees for IEC, Digital Certificate Cost, ICEGATE Registration Cost, Credit Ledger Creation, Consultancy Service Charges
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14
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Liability
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Over-Claim / Claim based on Mis-declaration / Non-realisation of Export proceedings / Foreign Exchange, Customs may call back RoSCTL Claim alongwith penal interest as applicable.
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Procedure / Compliance
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SN
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Check Points
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1
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Mandatory Intent Declaration / Scheme Code / Scheme Reward Column on Shipping Bill to claim RoSCTL, if not cannot Claim.
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Benefit
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1
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RoSCTL Rebate is a Percentage (%) on SB FOB Value, with a value cap per unit of the Exported Product (if applicable)
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How to Claim
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1
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Application in ANF - 4R
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Ineligible Categories / Supplies
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1
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Export of imported goods covered under para 2.46 of FTP
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2
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Export through transhipment (exports originating in third country)
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3
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Goods subject to Minimum Export price or Export duty
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4
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Goods which are restricted / prohibited for export under Schedule 2 of Export Policy in ITC (HS)
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5
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Deemed Exports
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6
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Goods manufactured or exported by any of the units situated in SEZ / FTWZ / EPZ
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7
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Goods manufactured or supplied by units in DTA to SEZ / FTWZ
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8
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Goods for which claim of any duty credit is not filed in a shipping bill or bill of export in the customs automated system
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9
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Products manufactured party / wholly in warehouse as provided in Section 65 of the Customs Act
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10
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Goods exported in discharge of export obligation against Advance Authorisation / DFIA
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11
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Goods manufactured / exported by a unit licensed in 100% EOU
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12
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Goods manufactured in SEZ / FTWZ / EOU / EPZ and exported through DTA unit
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13
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Goods availing the benefit of Notification No. 32/1997 - Customs dated 01 April 1997
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14
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Goods taken into use after manufacture or reconditioned / upgraded / worn / used clothes
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Challenging Grounds / Critical Stages in RoSCTL Scheme
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1
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Mismatch of Export Product Description
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2
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Mismatch of Export Product ITC (HS) Code
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3
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Non-endorsement of Scheme Code in Export Invoice, Shipping Bill / Bill of Export
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4
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Non-endorsement of Intent Declaration as per guidelines in Export Invoice, Shipping Bill / Bill of Export
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Checklist - RoSCTL
Master Documents (One-time Requirement)
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Sl No
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Document Type
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1
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IEC Copy
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2
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Aadhaar Copy
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3
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PAN Copy
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4
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Valid Digital Certificate - Class III Combo with encryption
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5
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Authorization letter (in case account is registered in name of employee, not required in case of Director)
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RoSCTL List
