Circular No.ES/239/2019-20 17th February, 2020
To: Members of the Council
Sub: Notification regarding exemption of duties of Customs against scrips issued under RoSCTL scheme & additional ad-hoc incentive for apparel & made-ups sector
This is to inform you that CBIC has issued Notification No. 13/2020- Customs dated 14th February, 2020 exempting duties of Customs on goods when imported in India against duty paid scrips issued under the Scheme for Rebate of State and Central Taxes and Levies (RoSCTL) and additional ad-hoc incentive for apparel and made-ups sector in accordance with paragraph 4.01(c) of the Foreign Trade Policy read with paragraphs 4.95 and 4.96 of the Handbook of Procedures from –
(a) the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (“Customs Tariff Act”); and
(b) the whole of additional duty leviable thereon under sub sections (1), (3) and (5) of section 3 of the said Customs Tariff Act.
Provided that the said scrip, against which goods when imported into India are exempted from duties mentioned in clauses (a) and (b) above, may include duty credit provided under the Additional Ad Hoc Incentive in terms of paragraphs 4.95 and 4.96 of the Handbook of Procedures.
The exemption shall be subject to the following conditions:-
The duty credit in the RoSCTL scrip is issued against –
(a) Exports of garments and made-ups and their respective rates/caps as listed in Schedules 1, 2, 3 and 4 of Notification No.14/26/2016-IT (Vol.II) dated 8th March, 2019 for the RoSCTL scheme:
Provided that the duty credit under the Additional Ad Hoc Incentive is issued in terms of paragraphs 4.95 relating to procedures to apply for the RoSCTL Scheme & Additional Ad hoc incentive under RoSCTL and 4.96 relating to Recovery Mechanism under HBP 2015-20;
Export of goods made in terms of Para 3.05 relating to Export of goods through courier or foreign post offices using e-Commerce ) under FTP 2015-20;
Provided that in case of Additional Ad Hoc Incentive, order permitting clearance and loading of goods for exportation has been made on or after 7th March, 2019 and till 31st December 2019
Export categories / sectors listed in Table prescribed in this Notification shall not be counted for calculation of export performance or for computation of entitlement under the RoSCTL scheme.
Imports and exports are undertaken through seaports/airports/inland container Depots / land customs stations as mentioned in Table 2 annexed to Notification No.16/2015-Customs, dated 1st April, 2015.
Provided that the Principal Commissioner of Customs/ Commissioner of Customs, permit import and export through any other seaport, airport, inland container depot or through any land customs station within his jurisdiction.
The scrip is registered with the Customs Authority at the port of registration specified on the said scrip.
The scrip is produced before the proper officer of customs at the time of clearance for debit of the duties leviable on the goods and the proper officer of customs after taking into account the debits already made under this exemption and debits made under the Notification No.1/2020-Central Excise, dated 14th February, 2020 shall ensure the debit of the duties leviable on the goods, but for this exemption.
The said scrip and goods imported against it shall be freely transferable.
Where the importer does not claim exemption from the additional duty of customs, leviable under sub sections (1), (3) and (5) of section 3 of the said Customs Tariff Act, he shall be deemed not to have availed the exemption for the purpose of calculation of the said additional duty of customs
The importer shall be entitled to avail the drawback against the amount debited in the said scrip.
The importer shall be entitled to avail drawback or CENVAT credit against the amount debited in the said scrip;
Members may kindly make a note of the above.