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  • Rodtep Scheme

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    This document provides information on the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme implemented in India. The RoDTEP scheme provides rebates on various central, state, and local duties/taxes/levies not covered by other export incentive schemes. It is administered by the Department of Revenue through duty credit electronic scrips maintained in an electronic ledger. Rates under the RoDTEP scheme were notified in August 2021. Relevant notifications, circulars, and systems guidance have been issued to operationalize the scheme since its launch in January 2021.

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    This document provides information on the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme implemented in India. The RoDTEP scheme provides rebates on various central, state, and local duties/taxes/levies not covered by other export incentive schemes. It is administered by the Department of Revenue through duty credit electronic scrips maintained in an electronic ledger. Rates under the RoDTEP scheme were notified in August 2021. Relevant notifications, circulars, and systems guidance have been issued to operationalize the scheme since its launch in January 2021.

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    © All Rights Reserved
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    6 views2 pages

    Rodtep Scheme

    Uploaded by

    sathish
    This document provides information on the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme implemented in India. The RoDTEP scheme provides rebates on various central, state, and local duties/taxes/levies not covered by other export incentive schemes. It is administered by the Department of Revenue through duty credit electronic scrips maintained in an electronic ledger. Rates under the RoDTEP scheme were notified in August 2021. Relevant notifications, circulars, and systems guidance have been issued to operationalize the scheme since its launch in January 2021.

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    RoDTEP Scheme

    RoDTEP
    Scheme
    (Updated as on November 2022)

    Please scan for download

    Published by:
    Directorate General of Taxpayer Services,
    C.R. Building, New Delhi-110109

    Follow us on:

    @cbic_india @cbicindia

    @cbic @cbicindia Directorate General of Taxpayer Services


    CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
    www.cbic.gov.in
    @CBIC INDIA
    Remission of Duties
    and Taxes on Exported 04. Notification under section 51B of the Customs
    Products (RoDTEP) Act, 1962 has been issued by DoR regarding
    guidelines on RoDTEP scheme (Notification
    01. Remission of Duties and Taxes on Exported No. 76/2021 dated 23.09.2021 as amended vide
    Products (RoDTEP) scheme is a Department Notification No. 75/2022 dated 14.09.2022). It
    of Commerce (DoC) scheme which has been provides for the manner of issue of duty credit
    implemented for exports w.e.f. o1st January, under the RoDTEP scheme for exports made
    2021 for most of the chapters. The scheme w.e.f. o1st January, 2021 and the conditions and
    rebates various Central, State and local duties/ restrictions governing the issuance of duty
    taxes/levies which are not refunded under credit. CBIC has also issued the Electronic Duty
    other duty remission schemes. This is a measure Credit Ledger Regulations, 2021 (Notification
    towards zero-rating of exports. No. 75/2021 dated 23.09.2021 as amended vide
    Notification No. 79/2022 dated 15.09.2022)
    02. RoDTEP is being implemented by Department regarding Regulations for use, transfer,
    of Revenue (DoR) with issuance of remission maintenance etc. of Electronic Duty Credit
    amount in the form of transferable duty Ledger.
    credit electronic scrip. This is maintained in an
    electronic ledger in the Customs system. Section 05. Circular No. 23/2021-Customs dated 30.09.2021
    51B was introduced in the Customs Act, 1962 in on RoDTEP scheme has been issued by CBIC
    Finance Act, 2020 to provide for an electronic which elaborates further details on scheme
    duty credit ledger. A monitoring and audit implementation. Systems Directorate has also
    mechanism, with risk management system has issued Systems Advisory No. 22/2021 dated
    also been put in place by CBIC. 30.09.2021 on Implementation of RoDTEP
    scheme in System.
    03. The RoDTEP scheme has been notified by DoC
    on 17th August, 2021 vide Notification No. 19/2015- 06. Duty credit allowed under the RoDTEP scheme
    2020 dated 17.08.2021 along with Annexure 4R is subject to realization of sale proceeds within
    containing RoDTEP rates and caps. RoDTEP is a the period allowed by RBI. The Regulations,
    budgeted scheme whose expenditure is booked read with said Notifications, also provide for
    under Grant No. 35. Pr. CCA is being periodically the situations and manner of suspension or
    informed about the total No. & amount of scrips cancellation of duty credit or e-scrip, or recovery
    issued under each scheme. when duty credit allowed was in excess or
    where export proceeds are not realised.

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