Circular No. ES/318 /2020-21 27th August, 2020
URGENT & IMPORTANT
To: Members of the Council
Sub: REMINDER- Inviting data/information for the Remission of Duties and Taxes on Exported products (RoDTEP)
This has reference to the Council's earlier Circular No. ES/ 303/2020-21 dated 14th August, 2020 on the above subject.
In this regard, we are pleased to inform you that the Government will be reimbursing taxes and duties, which were earlier not refunded to exporters through the “Remission of Duties and Taxes on Exported Products Scheme (RoDTEP)”.
As informed to you, a RoDTEP Committee under the Department of Revenue (DoR) is also constituted for determining the ceiling rates under the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme.
The RoDTEP scheme will, therefore, seek to refund currently un-refunded (i) duties/taxes/levies at the Central, State and local level, borne on the exported product, including prior stage cumulative indirect taxes on goods and services used in the production of the exported product and (ii) such indirect duties/taxes/levies on the distribution of the exported product.
For calculating the RoDTEP rates, Drawback Division has sought data w.r.t. inputs used in the respective export products in the specified Proforma comprising three parts viz. Proformas R I, R2, and R3 (all three proformas given in one excel file).
Data should be provided by taking care of the following aspects –
a) Data provided should be complete for the exports made during the period 01.10.2019 to 31.03.2020. For a particular manufactured export item, the details of all input(s) that are used in the manufacture of all types/styles of that particular export item should be indicated.
b) The incidence of duty should be restricted to currently un-refunded (i) duties/taxes/levies at the Central, State and local level, borne on the exported product, including prior stage cumulative indirect taxes on goods and services used in the production of the exported product and (ii) such indirect duties/taxes/levies on distribution of exported product. An illustrative list of various duties/ taxes/ levies that might remains unrefunded is attached as ANNEXURE.
c) It may be ensured that only taxes/levies/duties borne on the exported product which are at present not getting refunded/reimbursed under any other mechanism such as Duty Drawback, GST refunds, Central/State Govt. exemptions, subsidy, etc. are taken into account while calculating the tax incidence on the export product.
d) Data submitted should pertain to at least five units for each export product so as to be representative of the industry. The units should be carefully selected from among the small, medium as well as large manufacturer exporters.
e) Data provided should only be of manufacturers/ manufacturer-exporters in the domestic tariff area and it should be certified by the manufacturer and its Chartered Accountant/ Cost Accountant.
f) The data should be supported by copies of relevant documents such as tax invoices of inputs used, shipping bills of export product, State Govt. notifications regarding taxes/levies like electricity duty, mandi tax etc.
g) The data provided should pertain to only those manufacturers/units who agree to have their records and production processes inspected by the Government for the purpose of verification.
We once again request our members to kindly fill-in the details required in the Proformas to the best of your ability and send it to us positively on or before August 29, 2020 (Saturday) at the following email ids (email@example.com; firstname.lastname@example.org; email@example.com) for enabling us to consolidate the proposals and submit the same to the Drawback Division for consideration within the specified time.