**Summary:**
This Trade Notice No. 19/2024-25, issued by the Directorate General of Foreign Trade (DGFT), Ministry of Commerce and Industry, Government of India, on October 4, 2024, clarifies the Registration-Cum-Membership Certificate (RCMC) requirements for post-export remission-based schemes under the Foreign Trade Policy (FTP) 2023.
The notice addresses confusion regarding the mandatory requirement of an RCMC for schemes like Rebate of State and Central Taxes and Levies (RoSCTL) and Remission of Duties and Taxes on Export Products (RoDTEP). It clarifies that while an RCMC is generally mandatory under Para 2.57 of FTP 2023 for exporters applying for authorization to import/export (excluding restricted items in ITC HS) or seeking other benefits/concessions under the FTP, this requirement does not apply to post-export remission-based schemes.
Specifically, schemes such as Duty Drawback, RoSCTL, and RoDTEP, which aim to remit duties or taxes on exported goods, do not require exporters to obtain an RCMC to claim benefits. This clarification ensures stakeholders are aware of the specific RCMC requirements for different schemes outlined in FTP 2023.
For further information, contact Deepak Jhalani, Deputy Director General of Foreign Trade, at deepak.jhalani@gov.in. The notice was issued from File No. 01/61/180/059/AM25/PC3.
Key Entities Referenced
Foreign Trade Policy 2023: A key policy document that outlines guidelines and regulations for foreign trade in India.
Directorate General of Foreign Trade: The government agency responsible for implementing and regulating foreign trade policies.
Registration-Cum-Membership Certificate: A certificate required for exporters to avail benefits under export promotion schemes.
Rebate of State and Central Taxes and Levies: A post-export remission scheme aimed at refunding state and central taxes and levies on exported goods.
Remission of Duties and Taxes on Export Products: A post-export remission scheme aimed at refunding duties and taxes on exported products.
Vanijya Bhawan, New Delhi: Location of the Directorate General of Foreign Trade.
Duty Drawback: A post-export remission scheme that provides a refund of customs duties paid on imported inputs used in export production.
Deepak Jhalani: Deputy Director General of Foreign Trade.
Government of India
Ministry of Commerce & Industry
Department of Commerce
Directorate General of Foreign Trade
Vanijya Bhawan, New Delhi
Dated: 04 .10.2024
Trade Notice No. 19/2024-25
To,
Rw All Exporters/Members of Trade & Industry
All Agencies / Chamber enlisted under FTP
All Export Promotion Councils / Trade and Industry Associations
All DGFT Regional Authorities
NS
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) 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.
rhe
(Deepak Jhalani)
Deputy Director General of Foreign Trade
Email: deepak.jhalani@gov.in
[Issued from File No. 01/61/180/059/AM25/PC-3]