MANU/DGFT/0105/2021

Ministry : Ministry of Commerce and Industry

Department/Board : DGFT

Notification No. : 19/2015-2020

Date : 17.08.2021

Scheme Guidelines for remission of duties and taxes on exported products

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 2015-20, the Central Government hereby makes the following amendments in the Foreign Trade Policy 2015-20 with immediate effect:

2. A sub-para (e) is inserted in para 4.01 of the Foreign Trade Policy 2015-20 as below:

"(e) Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP) notified by Department of Commerce and administered by Department of Revenue.

3. The following is also added in the chapter 4 of the Foreign Trade Policy 2015-20:

SCHEME FOR REMISSION OF DUTIES AND TAXES ON EXPORTED PRODUCTS (RoDTEP)

4.54 Scheme Objective and Operating Principles

i. The Scheme's objective is to refund, currently un-refunded:

a. Duties/ taxes / levies, at the Central, State and local level, borne on the exported product, including prior stage cumulative indirect taxes on goods and services used in the production of the exported product and

b. Such indirect Duties/ taxes / levies in respect of distribution of exported product.

ii. The rebate under the Scheme shall not be available in respect of duties and taxes already exempted or remitted or credited.

iii. The determination of ceiling rates under the Scheme will be done by a Committee in the Department ........