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        DGFT

        Appendix -4R - Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP).

        Foreign Trade Procedure 2015-2020 (From 5-12-2017 to 31-3-2023) Revised

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        RoDTEP schedule: notified rates and per-unit caps for export remissions across numerous tariff items nationwide. Notification No. 55 (effective 15.02.2023) revises Appendix 4R of the Foreign Trade Procedure to list RoDTEP remission amounts by tariff item. Each entry identifies the applicable remission-expressed as a percentage of FOB or a fixed per unit amount-the corresponding UQC (as per the Customs Tariff First Schedule) and a rupee cap per UQC. The schedule covers a wide range of commodities from fisheries, dairy and produce to pharmaceuticals, chemicals and iron & steel, serving as the operative commodity level reference for calculating RoDTEP credits.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              RoDTEP schedule: notified rates and per-unit caps for export remissions across numerous tariff items nationwide.

                              Notification No. 55 (effective 15.02.2023) revises Appendix 4R of the Foreign Trade Procedure to list RoDTEP remission amounts by tariff item. Each entry identifies the applicable remission-expressed as a percentage of FOB or a fixed per unit amount-the corresponding UQC (as per the Customs Tariff First Schedule) and a rupee cap per UQC. The schedule covers a wide range of commodities from fisheries, dairy and produce to pharmaceuticals, chemicals and iron & steel, serving as the operative commodity level reference for calculating RoDTEP credits.


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