Government of India has issued Notification No. 32/2024-25-DGFT to extend the Refund of Duties and Taxes on Exported Products (RoDTEP) scheme. This extension allows exports from Domestic Tariff Area (DTA) Units until September 30, 2025, and from Advance Authorization holders, Export Oriented Units (EOUs), and Special Economic Zone (SEZ) Units until December 31, 2024. However, to comply with the budgetary framework outlined in the Foreign Trade Policy 2023, necessary adjustments to the scheme’s benefits, including changes to eligible export items and rates, will be made as needed. The revised RoDTEP rates, based on the RoDTEP Committee’s recommendations, will be notified for implementation starting October 10, 2024. For exports between October 1 and October 9, 2024, the existing rates from the previous notification will remain applicable. The new details regarding eligible items and rates can be accessed on the Directorate General of Foreign Trade (DGFT) portal. This extension aims to support exporters while ensuring that financial parameters are maintained.
Government of India
Ministry of Commerce & Industry
Department of Commerce
Directorate General of Foreign Trade
Vanijya Bhawan, New Delhi
Notification No. 32/2024-25-DGFT | Dated: 3oth September, 2024
Subject: Extension of RoDTEP scheme for exports made from DTA Units and AA/EOU/SEZ Units -reg
S.O.(E): In exercise of the powers conferred by Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 read with Para 1.02 of the Foreign Trade Policy 2023, as amended from time to time, the Central Government makes the following changes in Notification No. 70/2023 dated 08.03.2024, namely:
i. The RoDTEP Scheme. for export of products manufactured by DTA Units, is being extended beyond 30.09.2024 till 30.09.2025;
ii. The RoDTEP Scheme, for export of products manufactured by Advance Authorization holders (Except deemed exports). Export Oriented Units (EOUs) and SEZ Units. is being extended beyond 30.09.2024 till 31.12.2024.
iii. However, notwithstanding the extension of the Scheme provided beyond 30.09.2024 in sub-paras i) and ii) above, in order to adhere to the budgetary framework as provided in Para 4.54 of FTP 2023. so that the outgo remains within the approved budget of the Scheme, necessary changes shall be made to the Scheme benefits, wherever necessary, including revisions or deletions in the eligible RoDTEP export items, rates, per unit value caps and other measures as per Para 4.54 (v), (vi), (vii) of FTP 2023, as and when required.
2. The new RoDTEP rates based on the recommendation of RoDTEP Committee are being notified w.e.f. 10.10.2024 under revised Appendix 4R (for DTA units) and Appendix 4RE (for Advance Authorization holders (Except deemed exports), Export Oriented Units (EOUs) and SEZ Units). However, for exports made between 01.10.2024 and 09.10.2024, the existing rates as in Notification No.70/2023 dated 08.03.2024 shall continue to apply.
3. The new Appendix 4R and Appendix 4RE containing the eligible RoDTEP export items, rates and per unit value caps. wherever applicable is available at the DGFT portal- dgft.gov.in under the link `Regulations>RoDTEE.
Effect of this Notification:
The RoDTEP scheme is extended for exports made from DTA Units till 30.09.2025 and AA/EOU/SEZ Units till 31.12.2024. The revised rates as in Appendix 4R and Appendix 4RE are also notified for implementation with effect from 10.10,2024, once the ICEGATE portal gets updated with new rates.
(Santosh Kumar Sarangi)
Director General of Foreign Trade
Ex-officio Additional Secretary to the Government of India
E-mail:[email protected]
[Issued from File No. 01/61/180/155/AM21/PC-3/PART-3]
