**Summary:**
This notification, No. 2/2015-2020, issued by the Ministry of Commerce and Industry, Department of Commerce, Government of India, dated June 1, 2022, announces the alignment of Appendix 4R with the Finance Act, 2022, effective May 1, 2022. The notification, issued under Section 5 of the Foreign Trade Development and Regulation Act, 1992, read with Para 1.02 of the Foreign Trade Policy 2015-20, introduces a revised Appendix 4R containing eligible RoDTEP (Remission of Duties and Taxes on Exported Products) export items, rates, and per-unit value caps, where applicable. The updated Appendix 4R is accessible on the DGFT (Directorate General of Foreign Trade) portal at www.dgft.gov.in under the "Regulatory Updates > RoDTEP" link. This update is a consequence of changes in the Customs Tariff Schedule taking effect from May 1, 2022, as mandated by the Finance Act, 2022, necessitating a new RoDTEP schedule. Santosh Kumar Sarangi, Director General of Foreign Trade and Ex-officio Additional Secretary to the Government of India, issued the notification. Inquiries can be directed to dgft@nic.in. The file number for this notification is 01/61/180/155/AM21/PC3.
Key Entities Referenced
Finance Act, 2022: A law enacted in 2022 that necessitates changes in the Customs Tariff Schedule, influencing export regulations.
Foreign Trade Development and Regulation Act, 1992: An act of the Indian Parliament that empowers the Central Government to make provisions for the development and regulation of foreign trade.
Foreign Trade Policy 2015-20: A policy framework governing India's foreign trade, providing guidelines and objectives for promoting exports and regulating imports during the period 2015-2020.
Appendix 4R: A schedule aligned with the Finance Act, 2022, containing eligible RoDTEP (Remission of Duties and Taxes on Exported Products) export items, rates, and per-unit value caps.
RoDTEP: Remission of Duties and Taxes on Exported Products, a scheme to reimburse taxes/duties/levies at the central, state, and local levels which are incurred in the process of manufacture and distribution of exported products but are currently not being refunded.
DGFT: Directorate General of Foreign Trade, the agency of the Ministry of Commerce and Industry, Government of India responsible for implementing the Foreign Trade Policy.
Santosh Kumar Sarangi: Director General of Foreign Trade and Ex-officio Additional Secretary to the Government of India.
Udyog Bhawan, New Delhi: The location of the Ministry of Commerce and Industry in New Delhi, India.
To be published in the Gazette of India Extraordinary Part II Section 3, Sub Section (80)
Government of India
Ministry of Commerce & Industry
Department of Commerce
Udyog Bhawan, New Delhi
Notification No: _|2 /2015-2020
New Delhi, the 1* "June , 2022
Subject: Alignment of Appendix 4R with the Finance Act, 2022 with effect from 01.05.2022
S.0.(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 2015-
20, the Central Government hereby notifies an Appendix 4R which is aligned with the Finance
Act , 2022. This Appendix 4R shall be effective from 01.05.2022.
2. This new Appendix 4R, with effect from 01.05.2022, containing the eligible RODTEP export
items, rates and per unit value caps, wherever applicable is available at the DGFT portal
www.dgft.gov.in under the link ‘Regulatory Updates >RoDTEP’.
Effect of this Notification: Consequent to Finance Act, 2022, certain changes in the Customs
Tariff Schedule shall take effect from 01.05.2022. Accordingly, after alignment, a new RODTEP
schedule (Appendix 4R) is being notified for implementation with effect from 01.05.2022.
(Santosh Kumar Sarangi)
Director General of Foreign Trade
Ex-officio Additional Secretary to the Government of India
;
E-mail:dgft@nic.in
[Issued from File No. 01/61/180/155/AM21/PC3]