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<h1>RoDTEP duty credit rules for exported goods and Advance Authorisations, eligibility limits and recoveries on non-realisation</h1> The notification prescribes the manner and conditions for issuance of RoDTEP duty credit: duty credit is issued in lieu of non-exempt duties/taxes on inputs and against specified exported goods or Advance Authorisations, subject to declared FOB/market value limits, and upon item-level claim in the electronic shipping bill with customs clearance and post-checks, producing duty credits usable only for payment of customs duties on imports. It excludes specified export categories from eligibility, with listed sectors ineligible. Duty credit is conditional on realisation of export proceeds within FEMA timelines-failure renders the credit ineligible and recoverable. Customs may cancel or suspend e-scrips after enquiry; excess or unrealised credits are recoverable with interest and block further credits until recovery.