Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP) w.e.f. 01.01.2021 and RoDTEP scrolls can be generated w.e.f. 4.10.2021

Circular No. ES/171/2021-22                                                                 1^st October, 2021    

To: Members of the Council      

Sub: Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP) w.e.f. 01.01.2021 and RoDTEP scrolls can be generated w.e.f. 4.10.2021

Dear Member,       

CBIC has issued Circular No. 23/2021-Customs dated 30^th September, 2021 regarding the Scheme for Remission of Duties and Taxes on Exported Products ( RoDTEP) w.e.f. 01.01.2021.

Your kind attention is invited to RoDTEP Scheme Notification No. 76/2021-Customs (N.T.) dated 23.09.2021 prescribing the various conditions and restrictions subject to which duty credit shall be issued/used/transferred and Notification No. 75/2021-Customs (NT) dated 23.9.2021 for use, transfer, maintenance etc. of Electronic Duty Credit Ledger. Notification No. 76/2021-Customs (N.T.) dated 23.9.2021 has been issued as a consequence of DGFT Notification No. 19/2015-20 dated 17.8.2021 inserting “Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP)” administered by Dept. of Revenue in FTP 2015-20 and specifying guidelines along with Appendix 4R containing the schedule of rates and further specifying that scheme would take effect for exports from 01^st January, 2021.

For detailed information, members may kindly refer to CBIC’s Circular No. 23/2021-Customs dated 30^th September, 2021

Further, we would like to inform you that O/o Directorate General of Systems and Data Management has issued an Advisory No. 22/2021 dated 30^th September, 2021 regarding implementation of RoDTEP rates w.e.f. 1.1.2021 in the system.

RoDTEP scrolls can be generated w.e.f. 4^th October, 2021.

The Advisory covers the following points:

1)    Preface

2)    Existing mechanism

3)    Benefit calculation and processing for retrospective cases

4)    Benefit calculation and processing for prospective cases

5)    Scroll Generation

6)    Claiming of Duty Credits and Generation of Credit Scrips

7)    Utilization of Scrips in Imports

In an endeavor towards equity in RoDTEP benefit disbursal amongst various ports and to avoid any overloading of system due to processing of the backlog since 01.01.2021, the scroll generation would be enabled in a staggered manner in periods beginning from 01.01.2021, allowing one week time for each customs location for generating scrolls for one month as per the schedule given below: (Details also given in Annexure-A to this Advisory)

For detailed information, members may kindly refer to the Advisory No. 22/2021 dated 30^th September, 2021.

Members may kindly make a note of the above details of the RoDTEP Scheme. 

Thanking you,             

Yours faithfully,              

S. BALARAJU        

EXECUTIVE DIRECTOR