Home India Ministry of Commerce and Industry Extending RoDTEP support for exports made by Advance Authori...
Date: 08-Mar-2024 Category: Extra Ordinary State: Union Government Country: India

Extending RoDTEP support for exports made by Advance Authorisation (AA) holders, Export Oriented Units (EOU), Special Economic Zones (SEZ) units

Issued by Ministry of Commerce and Industry · Directorate General of Foreign Trade

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Executive Summary & Key Takeaways

What it means

  • The notification extends the RoDTEP (Remission of Duties and Taxes on Exported Products) scheme to 30th September 2024.
  • It includes Advance Authorisation (AA) holders (excluding Deemed Exports), Export Oriented Units (EOU), and Special Economic Zones (SEZ) units under the RoDTEP scheme with specific conditions.
  • The notification also revises RoDTEP rates for 25 HS codes and makes certain items ineligible under the scheme.

Key Changes

  • Extension of RoDTEP Scheme: The scheme is extended from 30th June 2024 to 30th September 2024.
  • Inclusion of AA Holders and EOUs: RoDTEP benefits are extended to exports made by Advance Authorisation holders (excluding Deemed Exports) and Export Oriented Units (EOUs) from 11th March 2024 to 30th September 2024 as per Appendix 4RE.
  • Inclusion of SEZ Units: RoDTEP benefits will be extended to exports made by Special Economic Zones (SEZ) units after IT integration with the Customs Automated System (ICEGATE), expected to be operational from 1st April 2024, until 30th September 2024.
  • Rate Revisions: RoDTEP rates for 25 HS codes in Appendix 4R have been revised.
  • Ineligible Items: Serial numbers (viii), (x), (xi) and (xii) of Para 4.55 of FTP 2023 are deleted with effect from 11.03.2024, making those items ineligible under the scheme.
  • Appendix 4RE: A new Appendix 4RE has been added, containing eligible RoDTEP export items, rates, and per-unit value caps for exports from AA holders (excluding Deemed Exports), EOUs, and SEZ units.
  • Budgetary Control: Necessary changes, including revisions or deletions, will be made in Appendix 4R and Appendix 4RE to adhere to the budgetary framework of the scheme.

Impact Analysis

Exporters (AA Holders, EOUs, SEZ Units)

  • Action Item: All exporters should take note of the revised RoDTEP rates for the 25 HS codes.

Government

  • Policy Review: The government should review the RoDTEP rates annually and notify them in advance before the beginning of each financial year.

DGFT (Directorate General of Foreign Trade)

  • Coordination: DGFT needs to coordinate with customs and IT departments to ensure smooth IT integration of SEZ units with ICEGATE.

Key Entities Referenced

ICEGATE: Customs Automated System Appendix 4R: Appendix containing RoDTEP rates for various export items. RoDTEP Scheme: Remission of Duties and Taxes on Exported Products scheme, which provides rebates on export of eligible products. Foreign Trade Policy 2023: The overarching policy governing import and export activities in India. Foreign Trade (Development and Regulation) Act, 1992: The Act that empowers the Central Government to make provisions for the development and regulation of foreign trade. DGFT: Directorate General of Foreign Trade, the agency responsible for implementing foreign trade policies. AA Holders: Advance Authorisation holders (excluding Deemed Exports) EOU: Export Oriented Units SEZ: Special Economic Zones Appendix 4RE: Appendix containing RoDTEP rates for exports from AA holders (excluding Deemed Exports), EOUs, and SEZ units.
Official Source Record View Original Source →
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-09032024-252798 CG-DxLx-xEG-I0D9H0x3x2x0 24-252798 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 1128] नई दिल्ली, िुक्रवार, मार्च 8, 2024/फाल्ग नु 18, 1945 No. 1128] NEW DELHI, FRIDAY, MARCH 8, 2024/PHALGUNA 18, 1945 ubZ fnYyh] 8 ekpZ] 2024 का.आ. 1190(अ).—le;&le; ij ;Fkk la'kkfsèkr] fons'k O;kikj uhfr 2023 ds ijS k 1-02 ds lkFk ifBr fons'k O;kikj ¼fodkl vkSj fofu;eu½ vfèkfu;e] 1992 dks èkkjk 5 }kjk çnr 'kfDr;ksa dk ç;kxs djrs gq,] vkSj vkjksMhVhbZih lfefr dh fjikVs Z dh flQkfj'kka s dk s è;ku eas j[krs gq,] dsæa ljdkj ,rn~}kjk fons'k O;kikj uhfr] 2023 eas fuEufyf[kr la'kkès kku djrh gS% 2- ijS k 4-55% Ldhe ds rgr vik= vkifwrZ;k@a ens@a Jsf.k;k a viii x xi xii 3- vii 1713 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] ^Ldhe ds rgr] ik= fu;kZrdks a dk s vf/klwfpr 8 ^Ldhe ds rgr] ik= fu;krZ dks a dk s vf/klwfpr 8 vadks a ds ,p,l dksM ds varxZr oxhZ—r enks a ds vadks a ds ,p,l dksM ds varxZr oxhZ—r enks a ds fu;kZr ij] tgka Hkh vko';d gks] fu;kZfrr mRikn fu;kZr ij] tgk a Hkh vko';d gks] fu;kZfrr mRikn dh çfr bdkbZ vf/kdre eYw ; 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<kaps dk ikyu djus ds fy, rkfd ifjO;; Ldhe ds vuqeksfnr ctV ds Hkhrj jg]s la'kkès ku ;k foyksiu lfgr vko';d ifjorZu] tgka Hkh vko';d gk]s ifjf'k"V 4n vkSj ifjf'k"V 4n³ eas fd, tk,axsA 6- vfxze izkf/kdkj&i= /kkjd ¼ekU; fu;krZ ks a dk s NksM+dj½] bZvk;s w vkSj ,lbZtsM ls lacfa/kr vkjvkMs hVhbZih lfefr dh flQkfj'kk as ds vuqlkj vkjvksMhVhbZih vuqlwph eas lajs[k.k djus ds Øe eas] ifjf'k"V 4n es a 25 ,p,l dksM ds fy, la'kksf/kr vkjvkMs hVhbZih njks a dks vf/klwfpr fd;k tk jgk gSA 7- fnukad 26 flracj] 2023 dh vfèklwpuk la[;k 33@2023 ds vfèkØe.k eas] vkjvkMs hVhbZih Ldhe dks 30-06-2024 ls vkxs c<+k;k tk jgk gS vkSj vc 30-09-2024 rd ykx w jgxs hA[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 8- vf/klwfpr u;k ifjf’k"V 4n³ vkjS 25 fu;kZr ensa ¼ifjf'kf"V 4n³ gsrq 8& fMftV ,p,l dksM½ Mhth,QVh ikVs Zy www.dgft.gov.in es a > fofue; > vkjvksMhVhbZih fyad ds rgr miyC/k gSA i. ifjf'k"V 4n³ ds vuqlkj fnukad 11-03-2024 ls 30-09-2024 rd vfxze izkf/kdkj&i= /kkjd ¼ekU; fu;krZ kas dk s NkMs +dj½ vkSj bZvk;s w bdkb;ka s ds fy, vkjvkMs hVhbZih dks c<+k;k tk jgk gSA ii. ifjf'k"V 4n³ ds vuqlkj vkjvkMs hVhbZih dk foLrkj lhek'kqYd Lopkfyr iz.kkyh ¼vkblxVs ½ ds lkFk ,lbZtsM vkbZVh ,dhdj.k ij gkxs kA iii. 25 ,p,l dkMs eas vkjvkMs hVhbZih nj la'kk/s ku Hkh ifjf'k"V 4n es a fd, tk jg s gSA iv. vkjvkMs hVhbZih Ldhe dks igys flracj 2023 es a 30-06-2024 rd c<+k;k x;k Fkk] ftls fu;kZr ds fy, 30-09-2024 rd c<+k;k tk jgk gSA [Qk- l-a 01@61@180@155@,,e21@ihlh 3@Hkkx&2] lark"s k dqekj lkjaxh] Ekgkfuns'kd] fons'k O;kikj ,oa insu vij lfpo MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce) (DIRECTORATE GENERAL OF FOREIGN TRADE) NOTIFICATION New Delhi, the 8th March, 2024 No: 70/2023 Subject:Extending RoDTEP support for exports made by Advance Authorisation (AA) holders, Export Oriented Units (EOU), Special Economic Zones (SEZ) units- reg. S.O. 1190(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, and taking into account the recommendations of the RoDTEP Committee Report, the Central Government hereby makes the following amendments in the Foreign Trade Policy, 2023: 2. Para 4.55: Ineligible supplies/items/categories under the Scheme– The serial numbers (viii), (x), (xi) and (xii) of Para 4.55 of FTP 2023 are deleted with effect from 11.03.2024. 3. Serial number (vii) of Para 4.54 is amended to be read as follows: Existing Provision Amended Provision ‘Under the Scheme, a rebate would be granted to eligible ‘Under the Scheme, a rebate would be granted to eligible exporters at a notified rate as a percentage of FOB value exporters at a notified rate as a percentage of FOB value with a value cap per unit of the exported product, with a value cap per unit of the exported product, wherever required, on export of items which are wherever required, on export of items which are categorized under the notified 8 digit HS Code. However, categorized under the notified 8 digit HS Code. However, for certain export items, a fixed quantum of rebate for certain export items, a fixed quantum of rebate amount per unit may also be notified. Rates of rebate / amount per unit may also be notified. Rates of rebate / value cap per unit under RoDTEP will be notified in value cap per unit under RoDTEP will be notified in Appendix 4R. In addition to necessary changes which Appendix 4R and Appendix 4RE [for exports of may be brought in view of budget control measures as products manufactured by Advance Authorisation mentioned above, efforts would be made to review the holders (except Deemed Exports), EOU and SEZ RoDTEP rates on an annual basis and to notify them well units]. In addition to necessary changes which may be in advance before the beginning of a financial year.’ brought in view of budget control measures as mentioned above, efforts would be made to review the RoDTEP rates on an annual basis and to notify them well in advance before the beginning of a financial year.’4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 4. A new Para 4.59A is added to be read as follows: ‘For exports of products manufactured by AA holders (except Deemed Exports), EOU and SEZ units, the eligible RoDTEP export items, rates and per unit value caps, wherever applicable, are contained in Appendix 4RE and is available at the DGFT portal (www.dgft.gov.in) under the link >Regulations>RoDTEP’. 5. (a) In line with serial number (x) of Para 4.54, the implementation date/period for exports under Appendix 4RE is being notified for exports of products manufactured by Advance Authorisation holders (except Deemed Exports) and Export Oriented Units (EOUs) from 11.03.2024 till 30.09.2024 only. (b) The RoDTEP implementation for exports of products manufactured by SEZ units will happen once the IT integration of SEZ units with Customs Automated System (ICEGATE) takes place, which is expected to be operational from 01.04.2024. The implementation period for exports of products manufactured by Free Trade Warehousing Zone or SEZ units will be from the date of implementation till 30.09.2024 only. (c) However, to adhere to the budgetary framework as provided under Para 4.54 of FTP 2023 so that the outgo remains within the approved Budget of the Scheme, necessary changes including revisions or deletions, wherever necessary, will be made in Appendix 4R & Appendix 4RE as and when required. 6. In order to carry out alignments in the RoDTEP schedule necessitating out of the recommendations of the RoDTEP Committee relating to AA holders (except Deemed Exports), EOU and SEZs, revised RoDTEP rates for 25 HS codes in Appendix 4R are being notified. 7. In supersession of Notification No. 33 /2023 dated 26th September, 2023, the RoDTEP scheme is being extended beyond 30.06.2024 and shall be applicable till 30.09.2024 now. 8. The notified new Appendix 4RE and the revised rates for 25 export items (8-digit HS codes for Appendix 4R) are available at DGFT portal www.dgft.gov.in under the link > ‘Regulations > RoDTEP’. Effect of this Notification: i. RoDTEP is being extended to AA holders (except Deemed Exports) & EOU units from 11.03.2024 till 30.09.2024 as per Appendix 4RE. ii. Extension of RoDTEP to SEZ units as per Appendix 4RE will take place on IT integration of SEZs with Customs Automated System (ICEGATE). iii. RoDTEP rate revisions in 25 HS Codes are also being made in Appendix 4R. iv. RoDTEP Scheme extended earlier in September 2023 till 30.06.2024, is being further extended for exports till 30.09.2024. [F. No. 01/61/180/155/AM21/PC3/Part-2] 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.

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