DPNC Global

Clarification on RoSCTL/RoDTEP

CBIC has issued Circular No. 22/2021 & 23/2021 – Customs dated September 30, 2021 to explain the process for claiming Rebate of State and Central Taxes and Levies (RoSCTL) Scheme on export of apparel/garments/made-ups and RoDTEP w.e.f. 01.01.2021.

 

Remission of Duties and Taxes on Exported Products (RoDTEP) scheme was also being introduced w.e.f. 01.01.2021. Accordingly, facility to file shipping bill with claim for RoSCTL was discontinued. However, subsequently it was decided to have independent RoSCTL scheme w.e.f. 01.01.2021 to 31.03.2024.

 

Till facility is operationalized by Systems, Directorate for making claim of RoSCTL on shipping bill/bill of export, the eligibility for grant of RoSCTL benefits, in respect of items covered under the RoSCTL scheme, will function on the basis of exporter having already filed shipping bill from 01.01.2021 onwards exercising its claims for both RoDTEP and Duty Drawback.

 

For more details, Please read the Circulars from the link given below:

 

  • https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2021/Circular-No-23-2021.pdf;jsessionid=A254BD30D1358E9A1A5F4241B1D58C12