Public Notice No. 27/2024-25

(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: 23rd 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):

1. 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, 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 31st 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. 1 crore in a financial year across all 8-digit HS Codes.

2. 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 30th June.

3. A composition fee of Rs. 10,000/- will need to be paid for delayed filing of ARR upto 30th 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 30th June. Subsequent to the payment of the applicable composition fee, the RoDTEP scrolls will be resumed within 45 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

1

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

6

Complete Address of the Manufacturing unit with mobile/ office phone and working office email (add more rows if data pertains to more than 1 unit -2A, 2B,etc.)

7

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:

10A

Total VAT paid on transportation cost actually incurred with respect to process of procuring raw materials, consumables, spares for manufacture of exported product (Inbound Transportation) (By Road )

Rs

10B

Total Excise duty paid on transportation cost actually incurred with respect to process of procuring raw materials, consumables, spares for manufacture of exported product (Inbound Transportation) (By Road )

Rs

10C

Total VAT paid on transportation cost actually incurred with respect to process of procuring raw materials, consumables, spares for manufacture of exported product (Inbound Transportation) (By Rail)

Rs

10D

Total Excise duty paid on transportation cost actually incurred with respect to process of procuring raw materials, consumables, spares for manufacture of exported product (Inbound Transportation) (By Rail)

Rs

11

Cost of Outbound Transport:

11 A

Total VAT paid on transportation cost actually incurred with respect to process of transporting exported product from factory to the gateway port (Out bound Transportation) (By road)

Rs

11B

Total Excise duty paid on transportation cost actually incurred with respect to process of transporting exported product from factory to the gateway port (Out bound Transportation) (By road)

Rs

11C

Total VAT paid on transportation cost actually incurred with respect to process of transporting exported product from factory to the gateway port (Out bound Transportation) (By rail)

Rs

11 D

Total Excise duty paid on transportation cost actually incurred with respect to process of transporting exported product from factory to the gateway port (Out bound Transportation) (By rail)

Rs

12

Electricity Duty:

12A

Total Electricity Duty paid for manufacture of exported product in the period 01.04.2023 to 31.03.2024

Rs.

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 :

HS Code of the Input/ Raw Material

TechnicaI
Description of the Input

Value of Input Used in the Manufacture of per unit of Export Product (In Rs)

Quantity of Input Used in the Manufacture of per unit of Export Product

UQC/ Unit of Measurement / inputs

Total Taxes/ Duties/Levies paid on raw materials consumed (In Rs.)

18A

Input 1

18B 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 in production of agricultural goods(For farm products only) Rs

20C Embedded SGST paid on inputs such as pesticides, fertilizers etc. used in production of agricultural goods(For farm products only) Rs

21 Kindly indicate any exemptions/concessions w.r.t. fuel taxes/stamp duty/electricity duty/any other taxes being availed, etc. Rs

22 Total Taxes/ Duties/Levies Paid on exported product during the Period 01.04.2023 to 31.03.2024 Rs (10+11+12+134-14+15+16+17+18H+19+20 - 21)

23 Total accrued RoDTEP during the period 01.04.2023 to 31.03.2024 Rs

24 RoDTEP Rate given for the exported product

25 What Percentage of FOB value accounts for taxes/duties/levies paid on exported product %(22/8B)

26 Comparision of accured RoDTEP with total Taxes/ Duties/Levies 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:

Refer:- Trade Notice No. 27/2024-25 Dated 29.01.2025

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
1	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
6	Complete Address of the Manufacturing unit with mobile/ office phone and working office email (add more rows if data pertains to more than 1 unit -2A, 2B,etc.)
7	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:
10A	Total VAT paid on transportation cost actually incurred with respect to process of procuring raw materials, consumables, spares for manufacture of exported product (Inbound Transportation) (By Road )	Rs
10B	Total Excise duty paid on transportation cost actually incurred with respect to process of procuring raw materials, consumables, spares for manufacture of exported product (Inbound Transportation) (By Road )	Rs
10C	Total VAT paid on transportation cost actually incurred with respect to process of procuring raw materials, consumables, spares for manufacture of exported product (Inbound Transportation) (By Rail)	Rs
10D	Total Excise duty paid on transportation cost actually incurred with respect to process of procuring raw materials, consumables, spares for manufacture of exported product (Inbound Transportation) (By Rail)	Rs
11	Cost of Outbound Transport:
11 A	Total VAT paid on transportation cost actually incurred with respect to process of transporting exported product from factory to the gateway port (Out bound Transportation) (By road)	Rs
11B	Total Excise duty paid on transportation cost actually incurred with respect to process of transporting exported product from factory to the gateway port (Out bound Transportation) (By road)	Rs
11C	Total VAT paid on transportation cost actually incurred with respect to process of transporting exported product from factory to the gateway port (Out bound Transportation) (By rail)	Rs
11 D	Total Excise duty paid on transportation cost actually incurred with respect to process of transporting exported product from factory to the gateway port (Out bound Transportation) (By rail)	Rs
12	Electricity Duty:
12A	Total Electricity Duty paid for manufacture of exported product in the period 01.04.2023 to 31.03.2024	Rs.
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 :
		HS Code of the Input/ Raw Material	TechnicaI Description of the Input	Value of Input Used in the Manufacture of per unit of Export Product (In Rs)	Quantity of Input Used in the Manufacture of per unit of Export Product	UQC/ Unit of Measurement / inputs	Total Taxes/ Duties/Levies paid on raw materials consumed (In Rs.)
18A	Input 1
18B	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 in production of agricultural goods(For farm products only)	Rs
20C	Embedded SGST paid on inputs such as pesticides, fertilizers etc. used in production of agricultural goods(For farm products only)	Rs
21	Kindly indicate any exemptions/concessions w.r.t. fuel taxes/stamp duty/electricity duty/any other taxes being availed, etc.	Rs
22	Total Taxes/ Duties/Levies Paid on exported product during the Period 01.04.2023 to 31.03.2024	Rs (10+11+12+134-14+15+16+17+18H+19+20 - 21)
23	Total accrued RoDTEP during the period 01.04.2023 to 31.03.2024	Rs
24	RoDTEP Rate given for the exported product
25	What Percentage of FOB value accounts for taxes/duties/levies paid on exported product	%(22/8B)
26	Comparision of accured RoDTEP with total Taxes/ Duties/Levies 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: