RoDTEP Scheme – BCD & SWS Reimbursement?

[rajashekharaiah AM]

Can someone please confirm whether RoDTEP scheme gives reimbursement for Basic Customs Duty (BCD) and Social Welfare Surcharge (SWS)?

I heard these are not covered, but I want to be sure.

[Sadanand Bulbule]

Your understanding is right.

While RoDTEP provides reimbursement for cetian taxes and duties, it does not cover Basic Customs Duty (BCD) and Social Welfare Surcharge ( SWS).

[Shilpi Jain]

Duty drawback is for the customs duties.

RoDTEP is for other non-cenvatable taxes like excise, VAT, etc.

AI Summary

RoDTEP reimburses non-creditable taxes but excludes Basic Customs Duty and Social Welfare Surcharge-exporters should not expect credits RoDTEP reimburses certain non-creditable taxes and duties but does not cover Basic Customs Duty (BCD) or Social Welfare Surcharge (SWS). Customs duties are addressed under duty drawback schemes, whereas RoDTEP targets other non-cenvatable levies such as certain excise-type taxes, state VAT, and similar charges; therefore exporters should not expect RoDTEP credits for BCD or SWS.