TaxTMI 
TaxTMI 
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?
Benefit on ROTDEP and Duty Drawback for Goods imported and Repacked
04 Oct 2024 
4 Replies 
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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. (AI Summary)
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. (AI Summary)