Regarding the manner of issue of duty credit for goods exported under the RoDTEP Scheme under Foreign Trade Policy, 2023 - 24/2023 - Customs - Non Tariff

..... ssion of any duty or tax or levy, chargeable on any material used in the manufacture or processing of goods or for carrying out any operation on such goods in India that are exported, where such duty or tax or levy is not exempted, remitted or credited under any other Scheme; (b) against export of goods notified in Appendix 4R (hereinafter referred to as the Appendix) of the Foreign Trade Policy, at the respective rate and cap notified under the said Appendix: Provided that the value of the said goods for calculation of duty credit to be allowed under the Scheme shall be the declared export FOB value of the said goods or up to 1.5 times the market price of the said goods, whichever is less; (c) against claim of duty credit under the Scheme .....

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Regarding the manner of issue of duty credit for goods exported under the RoDTEP Scheme under Foreign Trade Policy, 2023 - 24/2023 - Customs - Non Tariff

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..... ch allow the bill of entry and shipping bill or bill of export to be presented and processed electronically on the customs automated system; (6) that the exporter has realised the sale proceeds against export of goods made earlier by the said exporter where the period allowed for realisation, including any extension of the said period by the Reserve Bank of India, has expired: Provided that duty credit shall be issued by Customs in excess of the ineligible amount of duty credit pertaining to the unrealised portion of sale proceeds against export of goods made earlier: Provided further that if the Principal Commissioner of Customs or Commissioner of Customs has reason to believe, on the basis of risk evaluation or on the basis of enquiry, th .....

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Regarding the manner of issue of duty credit for goods exported under the RoDTEP Scheme under Foreign Trade Policy, 2023 - 24/2023 - Customs - Non Tariff

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..... ronic duty credit ledger of such exporter or any duty credit transferred from such e-scrip, during pendency of the enquiry under sub-para (1). 4. Recovery of amount of duty credit. - (1) Where an amount of duty credit has, for any reason, been allowed in excess of what the exporter is entitled to, the exporter shall repay the amount so allowed in excess, himself or on demand by the proper officer, along with interest, at the rate as fixed under section 28AA of the said Act for the purposes of that section, on that portion of duty credit allowed in excess, which has been used or transferred, and where the exporter fails to repay the amount along with interest, as applicable, it shall be recovered in the manner provided in section 142 of the .....

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Regarding the manner of issue of duty credit for goods exported under the RoDTEP Scheme under Foreign Trade Policy, 2023 - 24/2023 - Customs - Non Tariff

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..... , along with the said interest, in the manner as provided in section 142 of the said Act. 6. During the pendency of any recovery, as provided in paras 4 and 5, no further duty credit, on any subsequent exports, shall be allowed to such exporter till the time such recovery is made and any unutilised duty credit with the exporter shall be suspended pending such recovery. Explanation - For the purposes of this notification, - (a) “Claim” means a claim of duty credit under the Scheme made by an exporter in the shipping bill or bill of export by providing the appropriate declaration at the item level in the said shipping bill or bill of export in the customs automated system; (b) “Duty credit” means the amount of credit o .....

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Regarding the manner of issue of duty credit for goods exported under the RoDTEP Scheme under Foreign Trade Policy, 2023 - 24/2023 - Customs - Non Tariff

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..... o-Technology park/ Export Processing Zone 7. Goods manufactured or exported by a unit licensed as hundred per cent Export Oriented Unit 8. Goods exported under Advance Authorisation or Duty Free Import Authorisation issued under the relevant Foreign Trade Policy 9. Goods manufactured and supplied by units in Domestic Tariff Area to units in Special Economic Zone/Free Trade Warehousing Zone 10. Goods manufactured in Special Economic Zone/Free Trade Warehousing Zone / Export Oriented Unit / Electronic Hardware Technology Park /Bio-Technology Park/ Export Processing Zone and exported through DTA unit 11. Goods manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962) 12. Goods availing the benefit of t .....

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Regarding the manner of issue of duty credit for goods exported under the RoDTEP Scheme under Foreign Trade Policy, 2023 - 24/2023 - Customs - Non Tariff

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