(Updated as on November 2023)
Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme
01. Remission of Duties and Taxes on Exported Products (RoDTEP) scheme is a Department of Commerce scheme which was implemented for exports w.e.f. 01.01.2021. The scheme rebates various Central, State and local duties/taxes/ levies which are not refunded under other duty remission schemes.
02. The RoDTEP scheme was notified by Department of Commerce (DoC) on 17.08.2021 vide Notification No. 19/2015-2020 dated 17.08.2021 along with Annexure 4R containing RoDTEP rates and caps. It is a budgeted scheme.
03. RoDTEP scheme is implemented by Department of Revenue (DoR) with issuance of remission amount in the form of transferable duty credit electronic scrip, which is maintained in an electronic ledger in the Customs system.
04. RoDTEP scheme implementation guidelines were notified vide notification No. 24/2023- Customs (N.T.) dated 01.04.2023. The notification provides for the manner of issue of duty credit under the RoDTEP scheme and the conditions and restrictions governing the issuance of duty credit.
05. Electronic Duty Credit Ledger (EDCL) Regulations, 2021( Notification No. 75/2021 dated 23.09.2021 as amended vide Notification No. 79/2022 dated 15.09.2022) specify Regulations for use, transfer, maintenance etc. of Electronic Duty Credit Ledger.
06. Circulars No. 23/2021-Customs dated 30.09.2021 and No. 21/2022-Customs dated 26.09.2021 on RoDTEP scheme provide further details on scheme implementation. Systems Directorate has also issued various systems Advisories, including no. 22/2021 dated 30.09.2021, on Implementation of RoDTEP scheme in System.
07. Duty credit allowed under the RoDTEP scheme is subject to realization of sale proceeds within the period prescribed by RBI. The EDCL Regulations, read with said notification above, also provide for the situations and manner of suspension or cancellation of duty credit or e- scrip, or recovery when duty credit allowed was in excess or where export proceeds are not realised.
08. A monitoring and audit mechanism, with risk management system has also been put in place by CBIC.
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