Export

All Industry Duty Drawback rates revised w.e.f 30th October 2023

by

The CBIC in amdendment to the previously notified All Industry Rate Duty Drawback has notifed revised rates vide Notification No. 77/2023- Customs (N.T) Dated 20th Oct, 2023.

Following are some key points which may be noted:

1.The tariff items and descriptions of goods in the said Schedule are aligned with the tariff items and descriptions of goods in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) at the four-digit level only. The descriptions of goods given at the six digit or eight digits in the said Schedule are in several cases not aligned with the descriptions of goods given in the First Schedule to the Customs Tariff Act, 1975

2.The figures shown in column (4) in the said Schedule refer to the rate of drawback expressed as a percentage of the free on board value or the rate per unit quantity of the export goods, as the case may be.

3. The figures shown in column (5) in the said Schedule refer to the maximum amount of drawback that can be availed of per unit specified in column (3).

4. Drawback at the rates specified in the said Schedule shall be applicable only if the procedural requirements for claiming drawback as specified in rule 12, 13 and 14 of the said rules, unless otherwise relaxed by the competent authority, are satisfied.

5. The Notification and rates will come into force on 30th October 2023.

Exporters my refer to the Notification from the link below:
https://taxinformation.cbic.gov.in/view-pdf/1009920/ENG/Notifications

*****

Exporters to submit data to RoDTEP Committee for review of RoDTEP Rates.

by

The RoDTEP Committee which has been constituted to review RoDTEP (Remission of Duties and Taxes on Exported Product) Rates are seeking data from exporters to review the exsisting rates of RoDTEP.

Exporters can refer to the online orders and data form available on CBIC website
cbic.gov.in —–>Taxpayer and Stakeholder Assitance —–> Public Information —–> RoDTEP Committee —–> 2023

or via can via the link below:
https://old.cbic.gov.in/htdocs-cbec/home_links/RoDTEP-Committee-2023

The Last date to submit the inforation to the RoDTEP Committee in the designated formats is 30th November 2023.

Exporters who are of the view that their RoDTEP Rates are to be revised must used the opportnuity and submit the details and data at the earliest.

DGFT Trade Notice on the above can be downloaded from link here
https://content.dgft.gov.in/Website/dgftprod/e008c2ad-f142-4972-9dbd-5720a7492e81/Trade%20Notice%20No%2030-2023-24.pdf

******

DGFT RAs to organise EODC Camps w.ef. 13.11.2023 to 24.11.2023

by

In order to facilitate and expedited disposal of pending applications of Export Obligation Discharge Certificate (EODC) for Advance Authorisation and EPCG, DGFT will organise EODC Camps at selected RAs for 2 Weeks from 13th Nov 2023 to 24th Nov 2023.

The Post Lunch Session on all the above dates will be received for the EODC Camp.

EODC Camps will be organised at following RAs
1. New Delhi CLA
2. Mumbai
3. Coimbatore
4. Kolkata
5. Surat
6. Ahmedabad
7. Banglore
8. Rajkot
9. Hyderabad
10. Chennai
11. Ludhiana

Exporters should make use of the camp and ensure that maxium un-redeemed licences are disposed of.

For Authorisations already redeemed but not reflecting in the online plaftorm, it is manded to RA as well as Exporter to ensure its uploaded online and updated in the system.

Exporter must refer to DGFT Trade Notice No. 29/2023-24 Dated 13.10.2023 for further details from the link here:
https://content.dgft.gov.in/Website/dgftprod/87b44cb4-1866-4d32-acf1-98388067b5ca/Trade%20Notice%20No.29(2023-24).pdf

*****

Automatic System based issuance of e-Status Holder Certificate

by

In the interest of the trade facilitation, reduce compliance burden and promote ease of doing business, it is decided to Grant electronic Status Holder Certification, based on Merchandise export data available with DGCI&S will be generated. Exporters need not file any application for the same.

However, where exporter wants upgradation  with higher status or where additional export data related to services, deemed exports or double weightage is not available, can apply for the Status Modification online at a later date.

The e-SHC will be made available after necessary IT iterations, by 15th August every year. Eligible exporters will be automatically issued e-SHC withing 48 hrs of the issue of the Trade Notice.

All pending/in-process applicaiton under FTP 2023 will be scrutinized by IT System for Auto Issuance.

The Trade Notice has also clarified that
All Status Holder Certificate issued under FTP 2015-20 will remain valid till 30th September 2023 only as per provisions under para 1.09 of HBP 2023.

An IEC Holder who is not getting covered under the new mechanism of automatic issue, will need to apply online to concerned RA of DGFT as per HBP 2023 provisions. 

Exporter may refer to Press Release by Ministry of Commerce & Industry at the link here:
https://pib.gov.in/PressReleseDetail.aspx?PRID=1966127

Also, refer to DGFT Public Notice No. 32/2023 Dated 09.10.2023 amending HBP Para 1.08 notifying the said change.
https://content.dgft.gov.in/Website/dgftprod/78b29d77-ee65-40dd-8566-43b8ccccf4f9/PN32_E.pdf

Trade Notice No. 28/2023-24 may be also referred for the same.
https://content.dgft.gov.in/Website/dgftprod/b20d3441-7d0c-4c05-8362-9b80fba32897/TN.pdf

This will be certainly be a welcome step for all exporters.

*****

DGFT extends RoDTEP Scheme for exports upto 30.06.2024

by

It may be recalled that from 1st January 2021, a New Scheme Called Remission of Duties and Taxes on Exported Producted (RoDTEP) came in to exsistance.

The rates were decided by the RoDTEP Committee and a 1st list of RoDTEP rates vide Appendix 4R were annouced on 17.08.2021.

It must be noted that not all products / HSN are covered under this Scheme.

Subsequently, on 07.12.2022 vide Notification No. 47/2015-2020 additional HSN codes espcially from chapter nos. 28,29,30 & 73 were added in RoDTEP Appendix 4R.

However, the Notifcation stated that theses benefit would be provided for exports from 15.12.2022 to 30.09.2023 only.

Now, DGFT vide Notificaiton No. 33/2023 Dated 26.09.2023 has extended the said RoDTEP benefits on all items covered under RoDTEP from 01.10.2023 to 30.06.2024.

The Notificaiton can be donwloaded from the link below:
https://content.dgft.gov.in/Website/dgftprod/4abb1a55-715c-49a3-8434-6d537dbcdb83/Notification%20No.%2033%20dated%2026%20Sep%202023%20English.pdf

This exetension is subject to budgetary framework under para 4.54 of FTP2023.

It must also be noted that there are still many ineligible supplies / items and categories of exports which are not entitled for RoDTEP Scheme. Para 4.55 of FTP 2023 may be referred.

*****

DGFT clarifies issues related to “Pre-Import Condition” under Advance Authorisation

by

This is with reference to a specific period from 13.10.2017 to 09.01.2019, where the imports under Advance Authorisation Scheme with IGST Exemption were under “Pre-Import Condition”. The said condition is no more applicable.

There have been issues with various RA’s for certain export-import scenarios in respect of applicablity of the said “Pre- Import Condition” for Advance Authorisations issued in the said period.

DGFT Vide Trade Notice No. 27 Dated 25.09.2023 has clarified the same. 

The Trade Notice has clarified 4 specific scenarios and the applicablity of the “Pre Import Condition” being not violated in each of the cases.

Exporters may download & refer to the said Trade Notice from DGFT Website from link below
https://content.dgft.gov.in/Website/dgftprod/a44faa69-c408-417e-ad61-679c4c7f92a0/Trade%20Notice%2027.pdf

The circular also states that cases which could not meet the ‘pre-import condition’ may be regularized by making payments as prescribed in the Customs Circular No. 16/2023 dated 07.06.2023

The clarification will certainly help exportes and the RA’s to close the pending cases at the earliest.

*****

De-Listing of Authorised Agencies to issue of CoO (NP)

by

DGFT had requested to all the Authorised Agencies enlisted under Appendix 2E of FTP 2023 who are still not on board of the e-CoO platform to complete their on boarding process by 31.08.2023.

Now, in continuation to the previous Trade Notices, 29 Agencies from the said list
(Appendix 2E) have not on boarded themselves and thus, with immediate effect get delisted from Appendix 2E and will not be authroised to issue the Certificate of Origin (NP).

Exporters may refer to the Public Notice No. 31/2023 Dated 20.09.2023 to check the list of the de-listed agencies.

The Public Notice can be downloaded from the link below:
https://content.dgft.gov.in/Website/dgftprod/3fe56f91-cbbb-41d2-8a3e-23d25791b45e/Public%20Notice%2031-%20english.pdf

*****

Export Policy of Food Supplements for UK and EU

by

DGFT vide Notification No.  31/2023 Dt. 11.09.2023 has revised the export Policy conditions for export of Food Supplements containing botanicals under ITC HS 1302 and 2106 intended for human or animal consumption to EU or UK,

Now, vide the updated notificaiton, exports to EU or UK will require Official certificate by EIC/EIA or SHEFIXIL.

SHEFIXIL is allowed to issue an official certificate for period of 3 Months from the date of issuance of this notification.

The DGFT Notification can be downloaded from the link below:
https://content.dgft.gov.in/Website/dgftprod/cd58a000-b3bf-4c3d-bf2b-77be6c896845/DGFT%20Notification%20No%2031-2023-%20English.pdf

*****