Circular No. ES/ 303/2020-21 14th August, 2020
URGENT & IMPORTANT
To: Members of the Council
Sub: Inviting data/information for the Remission of Duties and Taxes on Exported products (RoDTEP) & Constitution of RoDTEP Committee
As you are aware, the Government had approved the “Remission of Duties and Taxes on Exported Products Scheme (RoDTEP)” for reimbursing taxes and duties, which were not refunded previously to exporters with a view to give boost to the country's decline in export shipments.
In this connection, the Government has now constituted a RoDTEP Committee under the Department of Revenue (DoR) for determining the ceiling rates under the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme.
This RoDTEP Committee shall comprise the following members:
1) Shri G.K. Pillai, Chairman
2) Shri Y.G. Parande, Member
3) Shri Gautam Ray, Member
4) Joint Secretary (Drawback) - cum Secretary of RoDTEP Committee
The RoDTEP scheme seeks 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 distribution of the exported product.
In this regard, the Central Board of Indirect Taxes and Customs (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).
While providing the above data, care should be taken regarding 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 amongst 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 request our members to kindly send us the details positively on or before August 20, 2020 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.
We solicit your kind support and co-operation in this regard for seeking favourable rates under the RoDTEP Scheme for MMF Textile products.
Members may kindly make a note of the above and treat this as most urgent.