The CBIC vide Circular No. 23/2021-Customs dated September 30, 2021 has issued Advisory w.r.t. Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme.

As the facility was operationalised by Systems Directorate from January 01, 2021 onwards itself for making claim of RoDTEP on shipping bill/bill of export filed, the eligibility for grant of RoDTEP, in respect of items covered under the scheme, will function on this basis. The Systems Directorate will commence this processing, including on the basis of risk evaluation. To the appropriate extent, the Board’s Circular No. 15/2021-Cus dated July 15, 2021 regarding implementation of Risk Management System for processing of Duty Drawback claims shall also be relevant.

For availing the scheme, an exporter is to also make a declaration on the electronic shipping bill undertaking that it would abide by the scheme provisions, not claim rebate/remission with respect to any duties/taxes/levies already exempted or for which remission is provided under other schemes and that it shall preserve documents for audit, etc.