RoDTEP ARR: file when claims exceed Rs.1 crore; report only taxes tied to exported products and keep documented estimates.
RoDTEP Annual Return is mandatory where an IEC's RoDTEP claims exceed Rs. 1 crore, with separate returns for DTA and AA/EOU/SEZ and per 8 digit HS code filing where individual claims exceed Rs. 50 lakh. Only duties and taxes attributable to exports for which RoDTEP is claimed are includible. Key reportable items include VAT/excise on inbound/outbound transport, fuel for captive power, electricity duty for production/warehousing, stamp duty, and embedded GST from unregistered dealers directly linked to the exported product. Estimates must be reasonable, documented and defensible as authorities may require refund or surrender if bases are unsupported. (AI Summary)

Restriction on re-export of SCOMET items limits exports to related entities and repair supply chain under GAER.
GAER now permits re-export of repaired SCOMET items from India only to related entities or entities within the repair supply chain; re-exports to unrelated original senders require specific authorisation under paragraph 10.12(C). Conditions include import for repair under contract/MSA, no change in item characteristics, single-party and single-item GAER valid for one year, initial submission of bill of entry and foreign export authorisation (or exemption evidence), and post-export reporting for subsequent shipments. Mandatory compliance measures include an Internal Compliance Programme for intra-company transfers and AEO certification plus ICP for repair supply chain recipients. (AI Summary)