This gazette notification announces changes to the Remission of Duties and Taxes on Exported Products (RoDTEP) schedule. These changes are being made to align the RoDTEP schedule with amendments to the Customs Tariff Act, 1975, introduced through the Finance Bill, 2024. The changes are effective from October 1, 2024.
Key Changes
39 tariff lines at the 8-digit level have been added to the RoDTEP schedule.
13 tariff lines at the 8-digit level have been removed from the RoDTEP schedule.
The descriptions of 2 tariff lines at the 8-digit level have been changed.
The RoDTEP rates and value caps for the affected items are available on the DGFT portal under the 'Regulations>RoDTEP' link.
The notification specifies that RoDTEP rates are provided for two periods: 1st October 2024 to 9th October 2024 and from 10th October 2024 onwards.
Impact Analysis
Exporters
Exporters need to update their records and systems to reflect the changes in the RoDTEP schedule to ensure accurate claims.
Government Agencies
The DGFT portal needs to be updated with the correct RoDTEP rates and value caps.
Action Items
Government agencies should communicate the changes to all relevant stakeholders.
Key Entities Referenced
Foreign Trade (Development and Regulation) Act, 1992: The primary legislation governing foreign trade in India. Section 5 provides the central government the power to make changes to the foreign trade policy.
Foreign Trade Policy 2023: The policy framework for India's foreign trade, which is amended from time to time.
Customs Tariff Act, 1975: The act that governs the imposition of customs duties on goods imported into India. The first schedule of this act has been amended through the Finance Bill, 2024.
Finance Bill, 2024: The bill through which amendments to the Customs Tariff Act, 1975 were made.
RoDTEP Schedule: The schedule listing the tariff lines eligible for RoDTEP benefits. This is present in Appendix 4R and Appendix 4RE.
DGFT Portal: The official portal of the Directorate General of Foreign Trade, where details of RoDTEP rates and value caps are available. The website is www.dgft.gov.in
Directorate General of Foreign Trade (DGFT): The government agency responsible for implementing and regulating foreign trade policy. The notification was issued by the DGFT.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
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MINISTRY OF COMMERCE & INDUSTRY
(Department of Commerce)
(DIRECTORATE GENERAL OF FOREIGN TRADE)
NOTIFICATION
New Delhi, the 28th October, 2024
No: 39/2024-25
Subject: Alignment of RoDTEP Schedule consequent to changes in the First Schedule of Customs Tariff Act
w.e.f. 01.10.2024.
S.O. 4712(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 hereby makes the following additions/amendments in Appendix 4R and Appendix 4RE w.e.f.
01.10.2024:
i. 39 tariff lines at 8 Digit level are added in the RoDTEP Schedule.
ii. 13 tariff lines at 8 Digit level are deleted from the RoDTEP Schedule.
iii. 'Description' of 02 tariff lines at 8 Digit level have been changed.
2. The details of HS Codes as in Para above along with RoDTEP rates/value caps are available at the DGFT portal-
www.dgft.gov.in under the link ‘Regulations>RoDTEP’.
Effect of this Notification:
Consequent to the amendments made under the Customs tariff Act, 1975 through Finance Bill, 2024, certain changes
in RoDTEP Schedule (Appendix 4R and Appendix 4RE) are being made w.e.f. 01.10.2024 to align it with First
Schedule of the Customs Tariff Act. The RoDTEP rates for these items w.e.f 1.10.2024 to 09.10.2024, and 10.10.2024
onwards are indicated in the tables at the link provided above.
[F. No.: 01/61/180/155/AM21/PC-3/PART-3]
SANTOSH KUMAR SARANGI, Director General of Foreign Trade, Ex-officio Addl. Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.