• The Tax Terminal

Government Notifies scheme Guidelines for Remission of Duties and Taxes on Exported Products

The Notification bearing 19/2015-2020 dated 17th August, 2021 issued by Ministry of Commerce and Industry under section 5 of Foreign Trade Policy (Development and Regulation) Act, 1992 formed Guidelines for Remission of Duties and Taxes on Exported Products (RoDTEP). The Scheme aims to refund duties/ taxes/levies at the central and local level on exported product and indirect duties / taxes/ levies on distribution of exported product which were not subject to refund earlier. The CBIC will notify the mechanism for issuance of such rebate and shall be implemented through simplified IT system in the form of a transferable duty credit/electronic scrip (e-scrip) which will be maintained in an electronic ledger by the Central Board of Indirect Taxes & Customs (CBIC).The rebate shall not be available in respect of duties and taxes already exempted or remitted or credited.


[1] Notification No. 19/215-2020 dated 17th August, 2021 https://content.dgft.gov.in/Website/dgftprod/ee052ba4-d026-4e3b-a100-20fdd0daeba2/Notification%20No.%2019%20English.pdf

[2] Taxscan (2021). Govt. issues Guidelines for RoDTEP Scheme. Retrieved 17 August 2021, from https://www.taxscan.in/govt-issues-guidelines-for-rodtep-scheme/127967/https://www.taxscan.in/govt-issues-guidelines-for-rodtep-scheme/127967/

[3] Centre Notifies RoDTEP Scheme Guidelines and Rates. (2021). Retrieved 17 August 2021, from https://pib.gov.in/PressReleasePage.aspx?PRID=1746688