The notification announces changes to the Remission of Duties and Taxes on Exported Products (RoDTEP) schedule (Appendix 4R) effective May 1, 2023. These changes are made to align the RoDTEP schedule with the First Schedule of the Customs Tariff Act, following the enactment of the Finance Bill 2023.
Key Changes
149 tariff lines at the 8-digit level have been added to the RoDTEP schedule.
52 tariff lines at the 8-digit level have been removed from the RoDTEP schedule.
Details of HS codes, RoDTEP rates, and value caps are available on the DGFT portal under 'Regulatory Updates > RoDTEP'.
Impact Analysis
Exporters
Action Item: Exporters whose tariff lines have been removed should explore alternative schemes or strategies to mitigate the loss of RoDTEP benefits.
Directorate General of Foreign Trade (DGFT)
Action Item: DGFT should address any queries or concerns raised by exporters regarding the updated schedule.
Customs Authorities
Action Item: Customs authorities should ensure that exporters are correctly claiming RoDTEP benefits based on the updated schedule.
Government Revenue
Action Item: The government should monitor the impact of these changes on revenue and adjust policies as needed.
Key Entities Referenced
Central Government: The issuer of the notification, responsible for making additions/amendments to Appendix 4R (RoDTEP schedule).
Directorate General of Foreign Trade (DGFT): The agency responsible for implementing and administering foreign trade policy, including the RoDTEP scheme. The DGFT portal (www.dgft.gov.in) provides details of the updated RoDTEP schedule.
Foreign Trade (Development and Regulation) Act, 1992: The enabling legislation that grants the Central Government the power to make amendments to the RoDTEP schedule.
Foreign Trade Policy 2023: The overarching policy framework that guides India's foreign trade, within which the RoDTEP scheme operates.
Finance Bill 2023: The legislative proposal that led to changes in the Customs Tariff Act, necessitating the realignment of the RoDTEP schedule.
Customs Tariff Act: The Act governing customs duties, the First Schedule of which is being aligned with the RoDTEP schedule.
RoDTEP (Remission of Duties and Taxes on Exported Products): A scheme for reimbursement of taxes/duties/levies at the central, state and local level, that are incurred in the process of manufacture and distribution of exported products but are not refunded under any other existing mechanism.
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)
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MINISTRY OF COMMERCE AND INDUSTRY
(Department of Commerce)
(DIRECTORATE GENERAL OF FOREIGN TRADE)
NOTIFICATION
New Delhi, the 1st May, 2023
No: 04 /2023
Subject : Realignment of RoDTEP Schedule w.e.f 01.05.2023 consequent to amendments made under Finance
Bill, 2023
S.O. 1995(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, the Central Government hereby makes
the following additions/amendments in Appendix 4R w.e.f 01.05.2023:
i. 149 tariff lines at 8 Digit level are added in the RoDTEP schedule
ii. 52 tariff lines at 8 Digit level are deleted from the RoDTEP Schedule
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 ‘Regulatory Updates >RoDTEP’.
Effect of Notification:- Consequent to enactment of Finance Bill, 2023, certain changes in RoDTEP
Schedule (Appendix 4R) are being made w.e.f 01.05.2023 to align it with the First Schedule of the Custom Tariff Act.
[F. No. 01/61/180/155/AM2l/PC3]
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.