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Date: 03-Aug-2023 Category: Extra Ordinary State: Union Government Country: India

Regularization of RoDTEP for 18 HS Codes under Heading 5208 w.e.f 01.01.2021

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

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Executive Summary & Key Takeaways

What it means

  • This notification regularizes the RoDTEP (Remission of Duties and Taxes on Exported Products) benefits for 18 HS codes under heading 5208, effective from January 1, 2021. These HS codes were initially added to Appendix 4R via Notification No. 63 dated March 25, 2023.
  • The notification addresses an error in the customs EDI directory within ICES (Indian Customs Electronic Commerce/Electronic Data Interchange System), which initially did not include these 18 HS codes. This led to exporters claiming RoDTEP under other headings of 5208.
  • The Directorate General of Foreign Trade (DGFT) notification no. 63 dated 25.03.2023 is being superseded to the extent that it conflicted with allowing RoDTEP benefits from 01.01.2021 for the specified 18 HS codes.

Key Changes

  • RoDTEP benefits are now allowed for 18 specific HS codes under heading 5208, effective retroactively from January 1, 2021.
  • For exports made under shipping bills filed between January 1, 2021, and January 27, 2023, RoDTEP claims will be finalized without requiring changes to the shipping bills, provided the claim was made against one of the HS codes under heading 5208. Show cause notices already issued will be decided accordingly.
  • For exports made under shipping bills filed between January 28, 2023, and March 27, 2023, the DG Systems in CBIC (Central Board of Indirect Taxes and Customs) will update the RoDTEP directory in ICES/ICEGATE. This will enable exporters who claimed the 18 HS codes to make a supplementary claim for the RoDTEP amount.
  • CBIC's DG Systems will issue a Systems Advisory allowing exporters to make supplementary claims within 180 days from the date of the advisory, for those who claimed the 18 eight-digit tariff lines in their export declaration.

Impact Analysis

Exporters

  • Action item: Exporters who received show cause notices or had RoDTEP benefits disallowed for the period between January 1, 2021 and January 27, 2023 should expect resolution of these issues in their favour, without needing to amend shipping bills, provided the claim was made against one of the HS codes under heading 5208.

Customs Authorities

  • Customs authorities need to resolve any show cause notices issued related to RoDTEP claims for the specified HS codes and period.

DGFT

  • The DGFT notification no. 63 dated 25.03.2023 is superseded to the extent it conflicted with allowing RoDTEP benefits from 01.01.2021 for the specified 18 HS codes.

Key Entities Referenced

RoDTEP: Remission of Duties and Taxes on Exported Products scheme, which refunds taxes, duties, and levies incurred in the export manufacturing and distribution process. HS Codes: Harmonized System codes, an internationally standardized system of names and numbers to classify traded products. ICES/ICEGATE: Indian Customs Electronic Commerce/Electronic Data Interchange System, the electronic gateway for trade facilitation. CBIC: Central Board of Indirect Taxes and Customs, the government agency responsible for the formulation of policy concerning levy and collection of customs, central excise duties, and service tax. DGFT: Directorate General of Foreign Trade, the government agency responsible for implementing the Foreign Trade Policy. Customs Tariff Act, 1975: The principal legislation governing customs duties in India. Foreign Trade (Development and Regulation) Act, 1992: An act to provide for the development and regulation of foreign trade by facilitating imports and increasing exports and for matters connected therewith or incidental thereto. Foreign Trade Policy 2023: A set of guidelines and instructions established by the DGFT in matters related to the import and export of goods in India.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-03082023-247832 xxxGIDHxxx CG-DL-E-03082023-247832 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.ं 3341] नई दिल्ली, बृहस्ट्प जताार, अगस्ट्त 3, 2023/श्रााण 12, 1945 No. 3341] NEW DELHI, THURSDAY, AUGUST 3, 2023/SHRAVANA 12, , 1945 ubZ fnYyh] 3 vxLr] 2023 का.आ. 3492(अ).—'kh"kZd 5208 ftUgsa vfèklwpuk la[;k 63 fnukad 25-03-2023 ds }kjk ifjf'k"V 4n esa tksM+k x;k Fkk ds rgr 18 ,p,l dksMkas ds lacaèk esa fuEufyf[kr ij fopkj fd;k x;k gS% 1 52084921 gFkdj?kk dk 2 52084929 vU; 3 52084990 vU; 520851 lknk cqukÃ] ftldk otu 100 xzke@oxZ ehVj ls vfèkd ugÈ 5022 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 4 52085110 yqaxh 5 52085120 lkM+h 6 52085130 'kÉVx QSfczDl 7 52085140 dSlesaV 8 52085150 dSfEczDl ¼eSMkiksye vkSj tsdksusV lfgr½ 9 52085160 eqYy ¼fyfEczd vkSj foyk;k lfgr½ 10 52085170 eqYy ¼fyfEczd vkSj foyk;k lfgr½ 11 52085180 o‚;Yl ¼ysuks QSfczd dk s NkMs +dj½ 12 52085190 vU; 520852 lknk cqukÃ] ftldk otu 100 xzke@oxZ ehVj ls vfèkd gS 13 52085210 yqaxh 14 52085220 lkM+h 15 52085230 'kÉVx QSfczDl 16 52085240 dSlesaV 17 52085250 dSfEczDl ¼eSMkiksye vkSj tsdksusV lfgr½ 18 52085260 eqYy ¼fyfEczd vkSj foyk;k lfgr½ 2- ¼i½ tcfd] vkÃlhÃ,l esa lhek 'kqYd ÃMhvkà funsZf'kdk es a ,d =qfV Fkh D;ksfad bles a 'kh"kZd 5208 ds mi;qZä 18 ,p,l dksM 'kkfey ugÈ Fks] tks lhek 'kqYd iz'kqYd vfèkfu;e] 1975 dh igyh vuqlwph ds dkuuw h ikB dk fgLlk gSa vkSj fu;kZrdks a us vkjvksMhVhÃih dk nkok fd;k vkSj ykHk mBk;k] ftles a fu;kZr fd, x, oLrqvkas dks mä 18 ,p,l dksM ds vykok 5208 ds 'kh"kZdksa ds lkFk iz'kqYd ykbukas esa oxÊ—r fd;k x;k FkkA ¼ii½ tcfd] 'kh"kZd 5208 ds mi;qZä 18 ,p,l dksM 28-01-2023 ls f'kÇix fcy izLrqr dju s ds fy, vkÃlhÃ,l es a lhek 'kqYd ÃMhvkà funZsf'kdk es a l{ke fd, x, gSa vkSj gkykfad] Mhth,QVh vfèklwpuk la[;k 63 fnukad 25-03-2023 ds rgr vkjvksMhVhÃih njas vfèklwfpr gkus s ds ckn fu;kZrd 28-03-2023 ls vkjvkMs hVhÃih ykHk dk nkok dj ldrs gSaA ¼iii½ tcfd] lhek 'kqYd VSfjQ vfèkfu;e] 1975 dh igyh vuqlwph dh rqyuk es a oxÊdj.k esa vlaxrrk n[s kus ds dkj.k] dkj.k crkvk s uksfVl tkjh fd, x, gSa ;k 01-01-2021 ls 27-01-2023 dh vofèk ls lacafèkr fu;kZr ds le; vkjvksMhVhÃih ykHk dh vuqefr ugÈ nh xà gS( vkSj lkFk gh] 28-01-2023 ls 27-03-2023 dh vofèk ds fy, vkjvksMhVhÃih nkok l{ke ugÈ fd;k tk ldk] ¼iv½ tcfd] bl mä pwd dks Bhd djus ds lacèa k esa fd, x, mik;ksa ds Øe dks è;ku es a j[kr s gq,] 01-01-2021 ls vkjvksMhVhbZih dh vuqefr nsu s ds lkFk&lkFk vkjvksMhVhÃih ds fu;ferhdj.k dk Hkh nkok fd;k x;k gS] tc rd fd ;g 'kh"kZ 5208 ds rgr ,p,l dksM ds rgr 01-01-2021 ls 27-01-2023 rd nk;j fd, x, f'kÇix fcykas ds rgr fu;kZr ds ekeys es a nkok fd;k x;k Fkk lacafèkr f'kÇix fcyks a es a ls fdlh Hkh vko';d cnyko ls cp tk,xk] ftlds rgr fu;kZr fd;k tkrk gS] nkoksa dks cl vfare :i fn;k tk,xk vkSj dkj.k crkvk s uksfVl fn;k tk,xk] ;fn dksà Hkh] igys ls gh tkjh fd, x, vuqlkj fu.kZ; fy;k tk,xkA ¼v½ tcfd] 28-01-2023 ls 27-03-2023 rd nk;j fd, x, f'kÇix fcykas ds rgr fu;kZr ds ekeys esa] 01-01-2021 ls vkjvkMs hVhbZih dh vuqefr nsdj] vkjvkMs hVhbZih funsZf'kdk dks v|ru dju s vkSj vkbZlhbZ,l@vkbZlhbZth,VhbZ es]a tSlk fd vko';d gS] lfgr vU; ifjorZu djus ds fy, lhchvkbZlh es a Mhth flLVe dks a l{ke gksuk vko';d gS] rkfd fu;kZrdksa dks] ftUgksua s f'kÇix fcy esa vius fu;kZr ?kks"k.kk es a mä 18 ,p,l dksM dk nkok fd;k gS] vkjvksMhVhbZih jkf'k ds lacaèk es a ,d iwjd nkok dju s dh vuqefr nh tk ldsA blds fy,] lhchvkÃlh esa Mhth flLVe ,d flLVe ,Mokbtjh tkjh djsxk] tks[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 fu;kZrdks a ¼ftUgkasus f'kÇix fcy es a vius fu;kZr ?kks"k.kk es a 18 vkB vda ks a dh VSfjQ ykbuks a dk nkok fd;k gS½ dks mä flLVe ,Mokbtjh dh rkjh[k ds 180 fnuksa ds Hkhrj ,d iwjd nkok dju s dh vuqefr nh tk,xhA 3- blfy,] fons'k O;kikj uhfr 2023 ds iSjk 1-02 ds lkFk ifBr fons'k O;kikj ¼fodkl vkSj fofu;eu½ vfèkfu;e] 1992 dh èkkjk 3 vkSj èkkjk 5 }kjk çnÙk 'kfä;ks a dk ç;ksx djrs gq,] dsæa ljdkj ,rn~}kjk & (i½ mi;qZä iSjk 1 es a rkfydk esa mfYyf[kr bu 18 ,p,l dksM ds fy, Mhth,QVh vfèklwpuk la[;k 63 fnukad 25-03-2023 ds vf/kØe.k eas 01-01-2021 ls vkjvksMhVhbZih dh vuqefr nsrh gSA (ii½ fu;kZrdks a }kjk çkIr vkjvksMhVhbZih dks mijksä iSjk 2 ds mi&iSjk ¼iv½ ;k ¼v½ es a mfYyf[kr rjhds ls] tSlk Hkh ekeyk gks 01-01-2021 ls fu;fer djrh gSA [Qk- la- 01@61@180@155@,,e21@ihlh&3 Hkkx&2] lark’sk dqekj lkjaxh] egkfuns'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 3rd August, 2023 No. 24/2023 Subject: Regularization of RoDTEP for 18 HS Codes under Heading 5208 w.e.f 01.01.2021- reg S.O. 3492(E).— The following is considered regarding 18 HS Codes under Heading 5208 which were added in Appendix 4R vide Notification No. 63 dated 25.03.2023: Sl.No. Tariff Item Description of Goods (As per CTH ) ( 1) (2) (3) 1 52084921 Of Handloom 2 52084929 Other 3 52084990 Other 520851 Plain weave, weighing not more than 100 g/m2 4 52085110 Lungi 5 52085120 Saari 6 52085130 Shirting Fabrics 7 52085140 Casement 8 52085150 Cambrics (including madapollam and jaconet) 9 52085160 Mull (including limbric and willaya) 10 52085170 Mull (including limbric and willaya) 11 52085180 Voils (excluding leno fabrics) 12 52085190 Others 520852 Plain weave, weighing morew than 100 g/m2 13 52085210 Lungi 14 52085220 Saari 15 52085230 Shirting Fabrics4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 16 52085240 Casement 17 52085250 Cambrics (including madapollam and jaconet) 18 52085260 Mull (including limbric and willaya) 2. (i) Whereas, customs EDI directory in ICES had an error inasmuch as it did not contain above-mentioned 18 HS Codes of heading 5208 which form part of the legal text of the first schedule to Customs Tariff Act, 1975 and exporters claimed and availed RoDTEP wherein export goods were classified in tariff lines with in headings of 5208 other than the said 18 HS Codes, (ii) Whereas, above-mentioned 18 HS Codes of heading 5208 have been enabled in customs EDI directory in ICES for filing shipping bills w.e.f. 28.01.2023 and however, exporters could claim RoDTEP benefit from 28.03.2023 onwards after RoDTEP rates were notified vide said DGFT Notification no. 63 dated 25.03.2023, (iii) Whereas, on account of noticing inconsonance in classification vis-à-vis first schedule to Customs Tariff Act, 1975, show cause notices have been issued or RoDTEP benefit disallowed at the time of export relating to the period 01.01.2021 to 27.01.2023; and also, for the period 28.01.2023 to 27.03.2023 claiming the RoDTEP could not be enabled, (iv) whereas, taking in account the sequence of measures taken in connection to correcting this said omission, allowing RoDTEP since 01.01.2021 as well as the regularisation of the RoDTEP as claimed as such, as long as it was claimed against one of the HS Codes under heading 5208 in the case of exports under shipping bills filed from 01.01.2021 to 27.01.2023 would obviate any changes required in any of the relevant shipping bills under which exports stand made, that the claims would simply get finalized and show cause notices, if any, already issued would get decided accordingly, (v) whereas, in the case of exports under shipping bills filed from 28.01.2023 to 27.03.2023, by allowing RoDTEP since 01.01.2021, enablement from DG Systems in CBIC is required so as to update the RoDTEP directory and to make other changes, including in ICES/ICEGATE, as are necessary, so as to allow exporters, who claimed the said 18 HS Codes in their export declaration in shipping bill, to make a supplementary claim in respect of RoDTEP amount. For this, the DG Systems in CBIC shall be issuing a Systems Advisory allowing exporters (who claimed the 18 eight-digit tariff lines in their export declaration in shipping bill) to make a supplementary claim within 180 days of the date of the said Systems Advisory. 3. Therefore, in exercise of the powers conferred by Section 3 and 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 - (i) allows RoDTEP for these 18 HS codes mentioned in Table in Para 1 above w.e.f. 01.01.2021 in supersession of DGFT Notification no. 63 dated 25.03.2023 to that extent. (ii) regularizes the RoDTEP availed by the exporters w.e.f. 01.01.2021, in the manner as outlined in sub- para (iv) or (v) of Para 2 above, as the case may be. Effect of this Notification: RoDTEP benefit relating to 18 HS codes under heading 5208 notified vide Notification no. 63/2015-20 dated 25.03.2023 is being regularized w.e.f. 01.01.2021, in consultation with Department of Revenue. [F. No. 01/61/180/155/AM21/PC-3/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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