The
government has been planning to introduce new benefit of Remission of
Duties and Taxes on Exported Products (RoDTEP) for export of goods as
against the existing Merchandise Exports from India Scheme (MEIS) Scheme.
The RoDTEP scheme would refund to exporters the embedded duties/taxes that were so far not being rebated/refunded.
In relation to the same, a Press
Release dated 31 December 2020 (attached) was issued explaining the
requirements while filing shipping bills from 1st January 2021 as summarized
below:
·
Benefit
of RoDTEP would be extended to eligible export goods (yet to be notified) with
effect from 1st January, 2021. Rate of RoDTEP would be notified in due course
and would be applicable from 1st Jan 2021
·
The
benefit would be credited in exporter’s ledger account with Customs and can be
used to pay basic custom duty on imported goods (which would be notified). The
credits can also be transferred to other importers.
·
As
of now the users can log into their ICEGATE account and create the RoDEP Credit
Ledger Account, as scrip generation provision will be made functional on the
issuance corresponding notification by the department and availability of the
budget. The same has also been highlighted in the press release.
·
The
RoDTEP shall be allowed, subject to conditions and exclusions which are
yet to be announced. However, based on perusal of the press release, it seems
that such benefit may not be eligible if shipping bill is filed claiming
benefit of Advance Authorization, EOU, Jobbing etc.
·
Important
action – For all shipping
bills filed from 1st Jan 2021 onwards, exporter willing to claim RoDTEP
benefits shall give declaration in the SW_INFO_TYPE Table of shipping bill:
o INFO TYPE = DTY
o INFO QFR = RDT
o INFO CODE = RODTEPY - If RoDTEP is availed
or RODTEPN - if not availed
o INFO MSR = Quantity of the items in
Statistical UQC as per the Customs Tariff Act for that item RITC
o INFO UQC = UQC for the Quantity indicated
in INFO_MSR
Additionally, for
every item where RODTEPY is claimed in INFO CODE, a declaration has to be
submitted in the Statement Table of the Shipping Bill, illustrated as below.
o STATEMENT TYPE = DEC
o STATEMENT CODE = RD001
Submission of the above statement code for RoDTEP
availed items would indicate that the exporter has made the necessary
declaration as enclosed in Annexure (refer page 4 of the attached press
release) while claiming RoDTEP benefit.
·
All
the Shipping Bills will be sent to RMS after the EGM is filed. Based on the
input by RMS, Shipping Bills will either come to officer for processing of
RoDTEP benefits or will directly be facilitated to the scroll queue without any
officer intervention.
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