TMI BlogRebate of State and Central Taxes and Levies (RoSCTL) Scheme on export of apparel/garments/made-ups w.e.f. 01.01.2021X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of apparel/garments/made-ups w.e.f. 01.01.2021. Your attention is drawn to Notification No. 77/2021-Customs (N.T.) dated 24.09.2021 issued under section 51B of the Customs Act , regarding issue of scrips, its use, transfer and the conditions and restrictions governing them and No. 75/2021-Customs (N.T.) dated 23.09.2021 issued under Section 51B read with section 157 of said Act regarding Regulations for use, transfer, maintenance etc. of Electronic Duty Credit Ledger. The notification No. 77/2021-Customs (N.T.) has been issued as a consequence of Ministry of Textiles RoSCTL scheme notification No. 12015/11/2020-TTP dated 13.08.2021 containing scheme guidelines and No. 14/26/2016-IT(Vol.II) dated 08.03.2019 which provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill is operationalized and procedure specified by the Systems Directorate, the exporter will be required to make a claim of RoSCTL by way of a declaration in shipping bill at item level (along with Duty Drawback claim). Further, exporter shall make declaration provided 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. The shipping bill and the RoSCTL claim shall be processed by the customs including on the basis of risk evaluation, in which regard, the Board s Circular No. 15/2021-Cus dated 15.07.2021 regarding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the entire amount available in the said e-scrip to another person and transfer of the duty credit in part shall not be permitted. Each e-scrip will carry a unique identification number and date of its creation. All transactions made in the ledger of an IEC through credit, debit or transfer of duty credit shall be visible to the said IEC holder and Customs. Once an e-scrip is generated in the ledger, it will be registered automatically with the Customs station of export. 9. E-scrips shall be used for payment of duties of customs specified in the First Schedule to the Customs Tariff Act, 1975 i.e. Basic Customs Duty only on imports made through customs automated system. 10. Duty credit allowed under RoSCTL scheme is subject to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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