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    <title>Benefit on ROTDEP and Duty Drawback for Goods imported and Repacked</title>
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    <description>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.</description>
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      <description>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.</description>
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