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Public Notice No. 27/2024-25 -DGFT | 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 31? 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

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 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.

36 CRAFTCIL • OCTOBER 2024