Incentives

Implementation of New E-Scrip Module on ICEGATE for RoDTEP & RoSCTL Schemes

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The Directorate General of Systems and Data Management (ICEGATE) Customs has issued a latest Advisory No. 06/2021 Dated 05.01.2024 regarding the New Module implemented on the ICEGATE 2.0 website for the creation and transfer of E-Scrips for Export Incentives under RoDTEP & ROSCTL Scheme.

The Advisory which can be downloaded from the link below and available on the ICEGATE Website provides detailed process and procedure related to the creation, record and transfer of the e-scrips under both the schemes on the New Platform.

https://www.icegate.gov.in/guidelines/advisory-e-scrip-avail-export-incentive-schemes-rosctl-rodtep

The Key Points highlighted in the Advisory are:

1. For Chapter 61,62, and 63 RoSCTL Scheme would continue to be given till 31.12.2024 instead of RoDTEP

2. The Functionality of RoDTEP and RoSCTL is now available in the ICEGATE 2.0 Portal which can be accessed only by IECs who have registered on ICEGATE with DSC.

3. The Provisions of RoDEP are as per notified Notifications of the department and availability of the budget.

4. The RoDTEP Scheme which is effective of 01.01.2021 is captured in the shipping bill and the benefit is calculated at the ad valorem rate and per unit cap in the system by DBK Officers along with Drawback. (The Rates are notified by DGFT under Appendix 4R)

5. It must noted that the benefit will be calculated in the shipping bill with the actual ad valorem rates but not exceeding per unit value caps if any, on value equal to declared export FOB value of the said goods or up to 1.5 times the market price of the said goods, whichever is less.

6. The owner of the scrip (either the original exporter beneficiary or any other IEC to whom the scrip was transferred on ICEGATE portal) can use these duty scrips in the Bill of Entry for the payment of the duty of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) i.e., Basic Customs Duty (BCD) only by giving the details of the scrips in the license table of the Bill of Entry.

The scheme code to be used in Bill of Entry for these scrips would be “RD” along with Notification No as “RODTEP” and The scheme code to be used in Bill of Entry for these scrips would be “RS” along with Notification No as “ROSCTL”.

Exporters must take the note of the above new facility for the creation and usage on the RoDTEP and RoSCTL e-Scrip Process.

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DGFT extends RoDTEP Scheme for exports upto 30.06.2024

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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.

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