Page 35 - Craftcil Oct 2024

impex

Impex # 2 Alignment of RoDTEP as per changes in Customs Tariff Act and extension of

RoDTEP Scheme.

In sync with the amendment in the Customs Tariff Act,1975 through Finance Bill and extension of RoDTEP Scheme from
01.10.2024, there has been changes in the Appendix 4R and Appendix 4RE w.e.f 01.10.2024. 39 New tariff lines at 8 Digit level
has been added while 13 tariff lines at 8-digit level has been deleted. Description of 2 tariff lines have been changed.
Exporters must refer the new schedule under Appendix 4R & 4RE for RODTEP Benefit w.e.f 01.10.2024. (copy reproduced
below)

Notification No. 39/2024-25-DGFT | Dated: 28th October, 2024
Subject: Alignment of RoDTEP Schedule consequent to changes in the First Schedule of Customs Tariff Act
w.e.f. 01.10.2024.
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 2023, as amended from time to time, the Central Government hereby makes the
following additions/amendments in Appendix 4R and Appendix 4RE w.e.f. 01.10.2024:

i. 39 tariff lines at 8 Digit level are added in the RoDTEP Schedule.
ii. 13 tariff lines at 8 Digit level are deleted from the RoDTEP Schedule.
iii. 'Description' of 02 tariff lines at 8 Digit level have been changed.
2. The details of HS Codes as in Para above along with RoDTEP rates/value caps are available at the DGFT portal-
www.dgft.gov.in under the link `Regulations>RoDTEP'.

Effect of this Notification: Consequent to the amendments made under the Customs tariff Act, 1975 through Finance Bill,
2024, certain changes in RoDTEP Schedule (Appendix 4R and Appendix 4RE) are being made w.e.f. 01.10.2024 to align it with
First Schedule of the Customs Tariff Act. The RoDTEP rates for these items w.e.f 1.10.2024 to 09.10.2024, and 10.10.2024
onwards are indicated in the tables at the link provided above.

Impex # 3 Introduction of Annual RoDTEP Return (ARR)

A new Para 4.94 has been added in Handbook of Procedures 2023 which requires exporter to file Annual RODTEP Return
(ARR) in the prescribe format Appendix - 4RR.

The ARR is to currently to be filed by exporters (IECs) whose total RODTE Claim exceeds Rs. 1 Crore in a financial across
all 8 digit HSN.
The ARR is to be filed for the financial year 2023-24 before 31.03.2025. A grace period of 3 Months will be provided till
30th June (i.e 30.06.2025)
Non-Reporting of ARR will lead to denial of benefits of RODTEP and further scroll will be stopped.

Additionally, exporters will have to pay composition fees for delay in filing of ARR and only post filing of ARR, the
RODETP Scrolls will be resumed.

Exporters must also note that they are required to maintain the data as claimed in ARR for period of 5 years for the
concerned authority to assess if required. (copy reproduced below)

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