W.e.f. 01.01.2021, it is mandatory for the exporters to indicate in their Shipping Bill whether or not they intend to claim RoDTEP on the export items. This claim is mandatory for the items (RITC codes) notified under the new scheme. Since the final list of RITC codes eligible for RoDTEP scheme and the corresponding rates are yet to be notified by the Government, this declaration has been made mandatory for all items in the Shipping Bill starting 01.01.2021.Unlike Drawback, there is no separate serial numbers based on a schedule for claiming RoDTEP. RoDTEP rates will be notified as per the RITC Code and therefore, there will be no need to declare any separate code or schedule serial number for RoDTEP.
The exporter will have to make following declarations is the SW_INFO_TYPE Table of the Shipping Bill for each item:INFO TYPE = DTYINFO QFR = RDTINFO CODE = RODTEPY – If RoDTEP is availed – always it is to be availed in our caseINFO MSR = Quantity of the items in Statistical UQC as per the Customs Tariff Act for that item RITCINFO UQC = UQC for the Quantity indicated in INFO_MSR Additionally, for every item where RODTEPY is claimed in INFO CODE,
a declaration has to be submitted in the Statement Table of the Shipping Bill as below. STATEMENT TYPE = DECSTATEMENT CODE = RD001
Kindly pl. note that if FF/CHA will not follow above process, Exporter will not be able to claim any incentives under RoDTEP scheme – there is no process of an amendment till now in case of any errors – refer below guideline for your instance ref. It may be noted that if RODTEPY is not specifically claimed in the Shipping Bill, no RoDTEP would accrue to the exporter.
Even though the items and rates are not notified the Government for RoDTEP yet, the exporters must indicate their intent for claim at the time of Shipping Bill filing itself. Once the rates are notified, System would automatically calculate the RoDTEP amounts for all the items where RODTEPY was claimed.
No changes in the claim will be allowed after the filing of the EGM. Exporter shall provide following declaration with relevant documents for filing of shipping bills Annexure B DECLARATION TO BE FILED AS PART OF SHIPPING BILL OR BILL OF EXPORT FOR EXPORT OF GOODS UNDER RoDTEP SCHEME “I/We, in regard to my/our claim under RoDTEP scheme made in this Shipping Bill or Bill of Export, hereby declare that: I/ We undertake to abide by the provisions, including conditions, restrictions, exclusions and time-limits as provided under RoDTEP scheme, and relevant notifications, regulations, etc., as amended from time to time.Any claim made in this shipping bill or bill of export is not with respect to any duties or taxes or levies which are exempted or remitted or credited under any other mechanism outside RoDTEP.
I/We undertake to preserve and make available relevant documents relating to the exported goods for the purposes of audit in the manner and for the time period prescribed in the Customs Audit Regulations, 2018.”