Executive Summary:
This Public Notice from the Directorate General of Foreign Trade (DGFT) introduces a requirement for exporters claiming RoDTEP benefits to file an Annual RoDTEP Return (ARR). The ARR aims to assess inputs used in export production and actual taxes/duties incurred. The initial deadline for filing ARR for the financial year 2023-24 is March 31, 2025, with a grace period until June 30, 2025, subject to composition fees.
Key Points / Main Content:
* **Annual RoDTEP Return (ARR) Requirement:**
* Exporters claiming RoDTEP benefits must file an Annual RoDTEP Return (ARR) as per the format in Appendix 4RR of the Handbook of Procedures 2023.
* The ARR should detail the nature of inputs used and the amount of taxes/duties incurred.
* **Filing Deadline and Applicability:**
* The ARR for RoDTEP claims filed in a financial year must be filed by March 31 of the next financial year (e.g., FY 2023-24 ARR due by March 31, 2025).
* Initially, this applies to exporters whose total RoDTEP claim exceeds Rs. 1 crore in a financial year across all 8-digit HS Codes.
* **Non-Compliance and Penalties:**
* Non-reporting of ARR will lead to denial of RoDTEP benefits.
* No further scroll out of RoDTEP claims will be permitted at the Customs Port of Export after a grace period of three months (after June 30).
* A composition fee of Rs. 10,000 is required for delayed filing of ARR up to June 30.
* A composition fee of Rs. 20,000 is required for delayed filing after June 30.
* **Resumption of RoDTEP Benefits:**
* After payment of the applicable composition fee, RoDTEP scrolls will resume within 45 days, until an online API is established between DGFT and Customs.
* Resumption will cover Shipping Bills not scrolled out due to ARR non-compliance.
* **Record Maintenance and Assessment:**
* Physical/digital records substantiating duty remission claims in the ARR must be maintained for five years.
* ARR filings may be assessed for due diligence and presented before the RoDTEP Committee for rate revisions.
* **Scrutiny and Potential Refunds:**
* ARR cases may be identified for scrutiny based on IT-assisted risk-based criteria.
* RoDTEP scrip holders may be liable to refund/surrender excess claims based on scrutiny orders.
* Failure to regularize excess claims will lead to stopping of further benefits.
Impact Analysis:
Exporters:
* Impact: Exporters claiming RoDTEP benefits now have a mandatory annual reporting requirement. Non-compliance can lead to denial or delays in receiving benefits, and potential penalties.
* Action Required: File the Annual RoDTEP Return (ARR) by the specified deadlines, maintain accurate records of duty remission claims, and be prepared for potential scrutiny and audits.
Customs Ports of Export:
* Impact: Customs ports are responsible for managing the scroll out of RoDTEP claims and must deny benefits for exporters who do not comply with the ARR requirements.
* Action Required: Implement procedures to verify ARR compliance before processing RoDTEP claims and halt scroll out for non-compliant exporters after the grace period.
DGFT and RoDTEP Committee:
* Impact: DGFT is responsible for administering and enforcing the new ARR requirement. The RoDTEP Committee will use the ARR data for rate revisions and policy adjustments.
* Action Required: Develop and maintain the DGFT portal for ARR filings, conduct due diligence assessments, and use the ARR data to inform RoDTEP policy decisions.
Key Entities Referenced
Directorate General of Foreign Trade: A department under the Ministry of Commerce and Industry, Government of India, responsible for implementing the Foreign Trade Policy.
Foreign Trade Policy, 2023: A policy document outlining guidelines and regulations related to import and export activities.
Handbook of Procedures 2023: A supplementary guide to the Foreign Trade Policy, providing detailed procedures and instructions for various trade-related activities.
RoDTEP: Remission of Duties and Taxes on Exported Products scheme, which provides a mechanism for refunding taxes and duties incurred in the export production process.
Annual RODTEP Return ARR: A mandatory annual report to be filed by exporters claiming RoDTEP benefits, detailing the inputs used in export production and the taxes/duties incurred.
Santosh Kumar Sarangi: Director General of Foreign Trade & Ex-officio Addl. Secretary to the Government of India.
Customs Port of Export: The port through which goods are exported, where RoDTEP claims are processed.
New Delhi: The location of the Vanijya Bhawan, where the Directorate General of Foreign Trade is located.
(TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY PART-I
SECTION-I)
Government of India
Ministry of Commerce & Industry
Department of Commerce
Directorate General of Foreign Trade
Vanijya Bhawan, New Delhi
Public Notice No. 27 /2024-25
New Delhi, Dated: 23" October, 2024
Subject: Filing of Annual RODTEP Return (ARR) - reg
In exercise of powers conferred under Paragraph 1.03 and 2.04 of the Foreign Trade
Policy, 2023, as amended from time to time, the Director General of Foreign Trade hereby
notifies a new Para 4.94 under Chapter 4 of the Handbook of Procedures 2023:
A new para 4.94 is being added under Chapter 4 of Handbook of Procedures 2023 as under:
4.94. Filing of Annual RODTEP Return (ARR):
To assess the nature of inputs used in export production and the amount of actual taxes &
1.
duties incurred, as permissible under Para 4.54 of FTP, the exporters claiming RODTEP
benefits shall be required to file an Annual RODTEP Return (ARR) as per the format
given under Appendix-4RR of Handbook of Procedures, 2023. The Annual RODTEP
Return (ARR) for RoDTEP claims filed in a particular financial year shall be filed on
DGFT portal by 31 March of the next financial year i.e. RODTEP claims information for
Financial Year 2023-24 shall be required to be filed by 31.03.2025. This requirement for
filing the annual return to begin with the exporters (IECs) whose total RoDTEP claim
exceeds Rs. | crore in a financial year across all 8-digit HS Codes.
. Non-reporting of the ARR shall lead to denial of benefits under the RODTEP scheme and
no further scroll out of RODTEP claims for the SBs will be permitted at the Customs Port
of Export after the grace period of three (3) months i.e. after 30" June.
A composition fee of Rs. 10,000/- will need to be paid for delayed filing of ARR upto
30" June i.e. RODTEP claims information for Financial Year 2023-24 with composition
fees can be filed within a grace period of 3 months i.e.by 30.06.2025. Thereafter, a
composition fees of Rs.20,000 /- will need to be paid after 30" June. Subsequent to the
payment of the applicable composition fee, the RoDTEP scrolls will be resumed within45 days, till an online API based message exchange is established between DGFT and
Customs. The resumption of scroll out shall also cover the Shipping Bills that were not
scrolled out earlier on account of non-compliance of ARR.
4. The physical/digital records substantiating the duty remission claims, as filed in ARR,
will need to be maintained for a period of five (5) years which may be produced before
the concerned authority assessing the ARR.
5. ARR filings may also be periodically assessed for necessary due diligence and presented
before RODTEP Committee for suitable revision of rates including for the consideration
of higher rates wherever warranted.
6. Certain ARR cases may also be identified by the IT-assisted risk-based criteria, for
further scrutiny to assess the nature of inputs used in export production and the amount of
actual taxes & duties incurred, as permissible under Para 4.54 of FTP. After due
assessment is made by the concerned authority, who has been mandated in this regard, the
RODTEP scrip holder will be liable to refund/surrender any excess claims based on the
order passed after the scrutiny under the relevant customs head. Failure to regularise the
excess claims within a specified time frame will lead to stopping of further benefits under
the Scheme.
Effect of the Public Notice: Procedure for filing of Annual RODTEP Return (ARR) is being
notified.
(Santosh Kumar Sarangi)
Director General of Foreign Trade
Ex-officio Addl. Secretary to the Government of India
e-mail: dgft@nic.in
(Issued from File No. 01/94/180/166/AM24/PC-3)Appendix 4RR - Format for submitting data under Annual RoDTEP Return (ARR)
To be furnished Export Product-wise by individual manufacturer/ manufacturer-exporter - Separate sheet for each product needs to be submitted
SINo. Item Field Data to be filled
il Name of the Manufacturer/ Manufacturer Exporter
2 Type of Unit (DTA/AA/SEZ/EoU)
3 IEC/PAN
4 HS Code of the Export Product at 8 digit
5 Unit Quantity Code (UQC) of Exported Product /Unit of Measurement
Complete Address of the Manufacturing unit with mobile/ office phone
6 and working office email (add more rows if data pertains to more than
1 unit -2A, 2B, etc.)
id. Exact Description of the Product as per Shipping Bill(s)
8 Export Clearance of Goods
8A | Quantity of product exported during 01.04.2023 to 31.03.2024 (in
8B ___|FOB value of product exported during 01.04.2023 to 01.03.2024
9 Period of Export 01.04.2023 to 31.03.2024
10 |Cost of Inbound Transport:
Total VAT paid on transportation cost actually incurred with respect to
10A_|process of procuring raw materials, consumables, spares for Rs
manufacture of exported product (Inbound Transportation) (By Road )
Total Excise duty paid on transportation cost actually incurred with
10B__|respect to process of procuring raw materials, consumables, spares for Rs
manufacture of exported product (Inbound Transportation) (By Road )
Total VAT paid on transportation cost actually incurred with respect to
10C_|process of procuring raw materials, consumables, spares for Rs
manufacture of exported product (Inbound Transportation) (By Rail)
Total Excise duty paid on transportation cost actually incurred with
10D respect to process of procuring raw materials, consumables, spares for Rs
manufacture of exported product (Inbound Transportation) (By Rail)
11 Cost of Outbound Transport:
Total VAT paid on transportation cost actually incurred with respect to
11A_|process of transporting exported product from factory to the gateway Rs
port (Out bound Transportation) (By road)
Total Excise duty paid on transportation cost actually incurred with
11B__|respect to process of transporting exported product from factory to the Rs
gateway port (Out bound Transportation) (By road)
Total VAT paid on transportation cost actually incurred with respect to
11C___|process of transporting exported product from factory to the gateway Rs
port (Out bound Transportation) (By rail)
Total Excise duty paid on transportation cost actually incurred with
11D ___|respect to process of transporting exported product from factory to the Rs
gateway port (Out bound Transportation) (By rail)
12 __|Electricity Duty:
12A Total Electricity Duty paid for manufacture of exported product in the Rs
period 01.04.2023 to 31.03.2024 .
13 __|Stamp Duty:
13A __|Stamp Duty paid for relevant Export Documents (in Rs) Rs
14 __| Fuel used in generation of captive power:
14A Total VAT paid on fuel for manufacture of exported product in the
period 01.04.2023 to 31.03.2024
14B Total Excise duty paid on fuel for manufacture of exported product in
the period 01.04.2023 to 31.03.2024
15 ___|Embedded CGST in purchases from unregistered dealers Rs
16 __| Embedded SGST in purchases from unregistered dealers Rs
17___| Any other Taxes paid (with justification) Rs
18 Incidence of Taxes/ Duties/Levies Borne by the Export Product on account of prior stage cumulative taxes on raw materials/ inputs
consumed in the manufacture of exported product :
a Total
feat hetoaer
HS Code | Technica value aL Tapat Used in Datta fhe
of the 1 Used in the the UQC/ evies
Input’ | Gasctind Manyianre of Manat Unit of | paid on
Raw_ | on of the pe mneer cture of Mean taW
Material | Input Export Product per unit ement materials
(In Rs) of / inputs
Ecos consume
Product aie Ra)
18A Input 118B Input 2
18C Input 3
18D Input 4
18E Input 5
18F Input ... (Add more if required)
19 _| Any other Tax on raw material/inputs consumed (with justification) Rs
20 __| Taxes/ Duties per unit of Raw Material (only for farm sector)
20A VAT on fuel used in farm sector (for farm products and for product
made from farm products only) Rs
20B Embedded CGST paid on inputs such as pesticides, fertilizers etc. used Rs
in production of agricultural goods(For farm products only)
2c Embedded SGST paid on inputs such as pesticides, fertilizers etc. used Rs
in production of agricultural goods(For farm products only)
1 Kindly indicate any exemptions/concessions w.r.t. fuel taxes/stamp Rs
duty/electricity duty/any other taxes being availed, etc.
Total Taxes/ Duties/Levies Paid on exported product during the
22 period 01.04.2023 to 31.03.2024 Rs (10+11+12+13+14+15+16+17+18H+19+20 - 21)
23 __|Total accrued RoODTEP during the period 01.04.2023 to 31.03.2024 Rs
24 __|RoDTEP Rate given for the exported product
25 What Percentage of F OB value accounts for taxes/duties/levies paid %(22/8B)
on exported product 0
Comparision of accured RoDTEP with total Taxes/ Duties/Levies
id Paid on exported product
27 Remarks
Declaration:
I/We, in regard to my/our claim under RoDTEP scheme, hereby declare that:
1. Any claim made under RoDTEP is not with respect to any duties or taxes or levies which are exempted or remitted or credited under any
other mechanism outside RoDTEP.
2. The amount of remission availed under RoDTEP in thespecfied period is not more than duties or taxes or levies actually incurred in the
same period.
I/We declare that the aforesaid particulars are correct.
Place:
Date: