The Directorate General of Foreign Trade ( DGFT ) has issued Notification No. 70/2023 dated March 08, 2024, extending the Remission of Duties and Taxes on Exported Products ( RoDTEP ) support to exports made by Advance Authorisation ( AA ) holders, Export Oriented Units ( EOU ), and Special Economic Zones ( SEZ ) units.
In line with the recommendations of the RoDTEP Committee Report and the Foreign Trade Policy ( FTP ) 2023, the Central Government has made the following amendments:
Amendment to Para 4.55: The serial numbers (viii), (x), (xi) and (xii) of Para 4.55 of FTP 2023 are deleted with effect from March 11, 2024 under the Scheme.
Amendment to Para 4.54: The Serial number (vii) of Para 4.54, “Appendix 4RE [ for exports of products manufactured by Advance Authorisation holders ( except Deemed Exports ), EOU and SEZ units ]” were added after “Rates of rebate / value cap per unit under RoDTEP will be notified in Appendix 4R and”
Addition of Para 4.59A: 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’.
The implementation of exports under Appendix 4RE for products manufactured by Advance Authorisation holders ( excluding Deemed Exports ) and Export Oriented Units ( EOUs ) will be effective from March 11, 2024, to September 30, 2024.
Additionally, RoDTEP implementation for exports from Special Economic Zone ( SEZ ) units will begin upon integration with Customs Automated System ( ICEGATE ), expected by April 01, 2024, with the implementation period extending until September 30, 2024.
The Amendments to Appendix 4R & Appendix 4RE will be undertaken as needed to ensure adherence to the budgetary framework outlined in Para 4.54 of FTP 2023, while maintaining approved Scheme budget limits.
To implement adjustments in the RoDTEP framework in accordance with the recommendations of the RoDTEP Committee concerning AA holders ( excluding Deemed Exports ), EOUs, and SEZs, revised RoDTEP rates for 25 HS codes listed in Appendix 4R are being announced.
Notification No. 33/2023 dated September 26, 2023, is being superseded as the RoDTEP scheme is extended beyond June 30, 2024, and will now remain in effect until September 30, 2024.
The newly notified Appendix 4RE, along with revised rates for 25 export items ( 8-digit HS codes for Appendix 4R ), can be accessed on the DGFT portal www.dgft.gov.in under the section ‘Regulations > RoDTEP’.
Effect of the Notification:
i. Extension of RoDTEP support to AA holders ( except Deemed Exports ) & EOUs from March 11, 2024, till September 30, 2024.
ii. Extension of RoDTEP support to SEZ units upon IT integration with Customs Automated System ( ICEGATE ).
iii. Revision of RoDTEP rates for 25 HS Codes.
iv. Extension of RoDTEP Scheme for exports until September 30, 2024.
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