Benefit on ROTDEP and Duty Drawback for Goods imported and Repacked

[Abhijeet Mane]

Is the company eligible to avail benefits under the RoDTEP and Duty Drawback schemes if the goods are imported, repacked, and subsequently exported outside India?

[Shilpi Jain]

Eligible 

[KASTURI SETHI]

RoDTEP and Duty Drawback  Schemes  are different concepts. Both are independent of each other.  Both cannot be intermingled. 

[Raghunandhaanan rvi]

Duty drawback under section 74 is available so long as the goods for export are the same as those imported on which duty was paid. RoDTEP is not eligible since this is available to export goods of Indian Origin.

[YAGAY and SUN]

Para 4.55 of the Foreign Trade Policy, as inserted vide DGFT Notification No. 19/2015-20 dated 17.08.2021 specifies the following categories of exports/exporters which shall not be eligible for rebate under the RoDTEP Scheme:

i. Export of imported goods given under paragraph 2.46 of Foreign Trade Policy i.e. import for export;

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However, you are entitled to get Duty Drawback under Section 74 of the Customs Act, provided you fulfil the conditions as mentioned in this Section.

AI Summary

Duty drawback eligibility remains for exported goods that are same as imported; RoDTEP inapplicable to re-exported imported goods.
RoDTEP excludes rebate for exports consisting of imported goods supplied under the import-for-export category per the Foreign Trade Policy amendment, so repacked imported goods exported later are not eligible for RoDTEP. Duty Drawback under Section 74 remains available provided the exported goods are the same as those imported and duty was paid, subject to the conditions and compliance requirements of that section; the two schemes operate independently.