The Directorate General of Foreign Trade (DGFT) issued Trade Notice No. 19/2024-25 on October 4, 2024, to clarify the requirements for the Registration-Cum-Membership Certificate (RCMC) under the Foreign Trade Policy (FTP) 2023. As per Para 2.57 of FTP 2023, obtaining an RCMC is mandatory for exporters seeking authorizations or benefits under FTP, except for restricted items in the ITC (HS) list. However, confusion had arisen regarding its necessity for post-export remission-based schemes like the Duty Drawback, Rebate of State and Central Taxes and Levies (RoSCTL), and Remission of Duties and Taxes on Export Products (RoDTEP). DGFT has clarified that exporters availing these remission-based schemes do not need to obtain an RCMC.
Government of India
Ministry of Commerce & Industry
Department of Commerce
Directorate General of Foreign Trade
Vanijya Bhawan, New Delhi
Trade Notice No. 19/2024-25- DGFT | Dated: 04.10.2024
To,
1.. All Exporters/Members of Trade & Industry
2. All Agencies / Chamber enlisted under FTP
3. All Export Promotion Councils / Trade and Industry Associations
4. All DGFT Regional Authorities
Subject: Clarification on RCMC Requirements for Post-Export Remission-Based Schemes under FTP 2023 – reg
Attention of Trade and Industry is invited to Para 2.57 of the Foreign Trade Policy (FTP) 2023Foreign Trade Policy (FTP) 2023, which stipulates the necessity of obtaining a Registration-Cum-Membership Certificate (RCMC) for availing benefits under export promotion schemes notified under the FTP 2023.
2. It has come to the notice of DGFT that there is some confusion regarding the mandatory requirement of an RCMC for schemes such as RoSCTL and RoDTEP. In this context, the following clarification is provided:
i. Requirement of RCMC: As per Para 2.57 of FTP 2023, an RCMC is mandatory
for exporters applying for an Authorisation to import/ export under the FTP (except items listed as ‘Restricted’ items in ITC (HS)) or applying for any other benefit or concession under FTP. These above noted measures are distinguished from post-export remission-based schemes.
ii. Post-export Remission-Based Schemes: Schemes such as Duty Drawback, Rebate of State and Central Taxes and Levies (RoSCTL), and Remission of Duties and Taxes on Export Products (RoDTEP) fall under the category of remission-based schemes. These schemes are aimed at remitting duties or taxes on exported goods.
iii. No RCMC Required: For the aforementioned remission-based schemes, the requirement of an RCMC does not apply. Exporters can claim benefits under these schemes without obtaining an RCMC.
3. This notice is issued to ensure that all stakeholders are aware of the specific requirements of RCMC for availing benefits under different schemes as outlined in the FTP 2023.
4. This issues with the approval of the competent authority.
(Deepak Jhalani)
Deputy Director General of Foreign Trade
Email: [email protected]
[Issued from File No. 01/61/180/059/AM25/PC-3]
