DGFT

Scheduled Downtime of Export Portals

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Dear Exporters & Importers,

Please note that due to the financial year-end closure, certain export-related websites and platforms will undergo scheduled maintenance and will be temporarily unavailable during the following period:

  1. DGFT Portal – www.dgft.gov.in
    Downtime: From March 31, 2025, 8:00 PM to April 1, 2025, 8:00 AM

  2. Trade Connect Portal – www.trade.gov.in
    Downtime: From March 31, 2025, 8:00 PM to April 1, 2025, 8:00 AM

We advise all stakeholders to plan their activities accordingly to avoid any inconvenience.

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RoDTEP Extended and Closed for Advance Authorisation (AA) Holders, EOUs and SEZ Units

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The long-awaited clarification regarding the RoDTEP eligibility for Advance Authorisation (AA) Holders, EOUs, and SEZ Units has now been officially notified.

The DGFT, through Notification No. 66/2024-25 dated 20.03.2025, has confirmed that the RoDTEP benefit for exports of products manufactured by AA Holders, EOUs, and SEZ Units will be available only up to 05.02.2025.

This effectively extends the earlier cutoff from 31.12.2024 to 05.02.2025.

The notification also clearly states that no RoDTEP benefits will be applicable for such exports made on or after 06.02.2025 for exports from Advance Authorisation (AA) Holders, EOUs, and SEZ Units.

Other categories of exporters (i.e., DTA units) will continue to be eligible for RoDTEP benefits as per the earlier notification, i.e., up to 30.09.2025.

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Last date for Annual RoDTEP Return (ARR) Extended

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As per Para 4.94 of the Handbook of Procedures, the Annual RoDTEP Return (ARR) for FY 2023-24, originally due for online submission by March 31, 2025, has now been extended to June 30, 2025, as per Public Notice No. 51/2024-25 dated 19.03.2025.

Consequently, the applicable grace period has also been extended from
June 30, 2025, to September 30, 2025.

The ARR submission is mandatory for exporters who have received RoDTEP benefits of ₹1 crore or more in FY 2023-24.

Exporters are advised to ensure timely submission to remain compliant and avoid any penalties.

Annual RoDTEP Return Filing Online Module Activated

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In continuation of DGFT Public Notice No. 27/2024-25, exporters with RoDTEP claims of ₹1 crore or more in FY 2023-24 must now file their Annual RoDTEP Return through the newly activated online module.

DGFT, via Trade Notice No. 27/2024-25 dated 29th January 2025, has released a detailed manual & FAQs to guide exporters through the filing process.

🚨 Key Compliance Points:
✅ Exporters must file separate returns for DTA(Appendix 4R) and AA/SEZ/EOU(Appendix 4RE) exports as per Policy.

✅ Seperate returns are required only for HS Codes with ₹50 lakh+ RoDTEP benefits or single return for the highest accrued 8 digit HS code must be filed.

✅ Pro-rata tax calculation is required and must be justifiable if scrutinized.

✅ Only non-refunded taxes/levies should be reported (GST/exempted taxes excluded).

✅ Exporters must submit HS Code, UQC, product description, export quantity, and FOB
value.

✅ Transport costs should include VAT & Excise duty for both inbound and outbound (road & rail).

✅ Additional costs like electricity duty, stamp duty, and captive fuel duty must be reported.

✅ Merchant exporters with ₹1 crore+ RoDTEP claims are also required to file the annual return with data support from their manufacturers. 

✅ Fuel tax claims can be approximated based on transporters’ data and should be maintained for verification.

✅ Filing is mandatory if RoDTEP claim value exceeds ₹1 crore, even if the actual claim received is lower.

📌 Deadline: Exporters must file their returns by 31st March 2025 to avoid penalties or late fees.

🔗 Visit the DGFT Portal to file your RoDTEP Annual Return and refer to the Manual & FAQs for guidance.

Amendments for Online Certificate of Origin (eCoO) System

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In alignment with the online issuance of Certificates of Origin (CoO) for both Preferential and Non-Preferential categories through the new platform https://trade.gov.in, DGFT has issued Public Notice No. 43/2024-25, dated 27th January 2025. The notice amends specific paragraphs of the Handbook of Procedures to ensure consistency with the implementation of the new eCoO system.

Key Changes Introduced

  1. Deletion of Para 2.91(d)
    • The provision allowing the Export Inspection Council (EIC) to print blank certificates and issue them under a specific procedure has been deleted.
  2. Amendment to Para 2.93(c)
    • For the issuance of Non-Preferential Certificates of Origin, only the Invoice and Packing List need to be uploaded online.
    • The fee for each CoO is fixed at ₹200, which includes the attestation of any additional documents.
  3. Addition to Para 2.93(d)
    • A provision has been added to allow the issuance of in-lieu Certificates of Origin (CoO) by the same issuing agency for corrections in previously issued eCoOs.
  4. New Para 2.93(f)
    • A provision has been added to permit the issuance of Back-to-Back Certificates of Origin (Non-Preferential) for goods not of Indian origin that are being re-exported, transshipped, or used for merchanting trade purposes.
    • These certificates will be issued based on documentary evidence confirming the original foreign country of origin.
    • The details of the supporting documents must be explicitly mentioned on the back-to-back CoO issued.

Effective Date

  • The Public Notice is applicable with immediate effect.

Action Required

Exporters are advised to refer to Public Notice No. 43/2024-25, dated 27th January 2025, available on the DGFT website, for detailed information and compliance guidelines

Mandatory Electronic Issuance of Certificates of Origin (CoO) from 1st January 2025

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As per DGFT Trade Notice No. 24/2024-25, dated 20th December 2024, please note the following:

  1. Mandatory Electronic Issuance of Non-Preferential CoO:
    • Starting 1st January 2025, Non-Preferential Certificates of Origin (CoO) will be issued exclusively via the electronic platform www.trade.gov.in.
    • Manual CoO issuance by the authorized Non-Preferential CoO Issuing Agencies, listed under Appendix 2E of the Foreign Trade Policy (FTP), will be discontinued from 1st January 2025.
  2. Extension for Preferential CoO Migration:
    • The migration deadline for the issuance of Preferential Certificates of Origin (eCoO) to the trade.gov.in platform has been extended to 17th January 2025.

Exporters are advised to ensure timely migration and familiarize themselves with the eCoO platform for seamless compliance.

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DGFT Expands Exemption List for Quality Control Orders (QCOs) under Advance Authorization, EOU, and SEZ

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In line with recent updates to Quality Control Orders (QCOs) from various ministries and departments, the Directorate General of Foreign Trade (DGFT) has issued Public Notice No. 31/2024-25 dated 05th November 2024.

This notice amends Appendix-2Y, adding the Ministry of Heavy Industries to the list of ministries/departments exempted from mandatory QCO requirements for exports under Advance Authorization holders, EOUs, and SEZs.

With this addition, the Ministry of Heavy Industries is now included at Sr. No. 6 in the list, joining the Ministry of Steel, DPIIT, Ministry of Textiles, Ministry of Mines, and the Department of Chemicals & Petrochemicals (Sr. Nos. 1 to 5).

Exporters dealing with QCO requirements issued by the Ministry of Heavy Industries can now avail exemptions under this public notice by adhering to the existing guidelines.

For full details, please refer to the official public notice.

Filing of Annual RoDTEP Return (ARR) Introduced by DGFT

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On 23rd October 2024, the Directorate General of Foreign Trade (DGFT) issued Public Notice No. 27/2024-25 introducing the filing of the Annual RoDTEP Return (ARR) for RoDTEP claims.

To begin with, Exporters with a total RoDTEP claim exceeding ₹1 crore in a financial year must file the ARR by 31st March 2025 for FY 2023-24.

Non-reporting will result in suspension of benefits. A composition fee for late filing applies, with deadlines outlined.

A detailed format is provided in the Public Notice for the details required to be submitted in the Annual Return.

Exporters are requested to examine the Public Notice for further details.

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New DGFT Update: Electronic Submission of Appendix 4H Certificates for Advance Authorisation

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For quite some time, the Directorate General of Foreign Trade (DGFT) has been transitioning its procedures to online platforms and digital systems. As per Para 1.04(f) of the Handbook of Procedures (HBP), electronic systems must be introduced to facilitate the uploading of digitally signed documents by certifying authorities such as Chartered Accountants (CAs), Company Secretaries (CSs), and Cost Accountants.

Now, through DGFT Trade Notice No. 21/2024-25, dated October 17, 2024, the DGFT has announced a new facility for certifying authorities (i.e., CAs, CSs, and Cost Accountants) to digitally link Appendix 4H for Advance Authorisation applications and DFIA (Duty-Free Import Authorisation) schemes.

The Trade Notice outlines the workflow for both exporters and certifying authorities. Key highlights include:

  1. Online Submission: Exporters can now fill in Appendix 4H-related data online through the DGFT website.
  2. Forwarding to Certifying Authorities: Exporters can forward draft Appendix 4H data to their certifying authority online via the certifying authority’s registration number.
  3. Registration of Certifying Authorities: Certifying authorities (CAs, CSs, Cost Accountants, etc.) can register on the DGFT platform under the category “Certifying Authority.”
  4. Viewing and Approval: Once the exporter submits the data to the certifying authority through the DGFT website, the certifying authority can view and approve the Appendix 4H using their DGFT credentials.
  5. Digital Signature: The certifying authority can digitally sign and approve Appendix 4H.
  6. Exporter Access: The approved Appendix 4H will be available for viewing and downloading by the exporter and will be automatically linked to the redemption application for the Advance Authorisation and DFIA schemes.

This new digital feature for Appendix 4H is a significant enhancement for exporters, as it streamlines the process and reduces the time required for application and redemption under the Advance Authorisation & DFIA Schemes.

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Clarification on RCMC Requirement for Remission-Based Schemes

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Exporters have frequently encountered confusion regarding whether an RCMC (Registration-Cum-Membership Certificate) is required to claim benefits under various schemes of the Foreign Trade Policy (FTP).

The DGFT, through its Trade Notice No. 19/2024-25 dated 04.10.2024, has clarified that schemes such as Duty Drawback, Rebate of State & Central Taxes and Levies (RoSCTL), and Remission of Duties and Taxes on Export Products (RoDTEP) fall under the category of Remission-Based Schemes, and the requirement of an RCMC does not apply to these schemes.

Exporters can claim benefits under these schemes without obtaining an RCMC.

However, exporters applying for any authorization to import/export under the FTP, which are distinct from the Post Export Remission-Based Schemes, will still require an RCMC, as per Para 2.57 of FTP 2023.

Exporters are advised to refer to the Trade Notice for further details.

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