RoDTEP Scheme Rate Extensions for Special Advance Authorizations 2024

The Department of Commerce has recently expanded the scope of the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme. Under the latest revisions, exports made against Special Advance Authorizations (issued under Para 4.04A of the FTP 2023) are now eligible for RoDTEP benefits. This is a significant relief for value-added exporters who previously faced restrictions on dual-benefit claims. As per DGFT Notification No. 70/2023, exporters must ensure that the shipping bills are correctly marked with the intent to claim RoDTEP. The rates for these claims are generally provided in Appendix 4R. This move aims to neutralize taxes like electricity duty, VAT on fuel, and mandi tax that are not refunded under the standard Advance Authorization scheme. ## What this means for exporters Exporters utilizing the Special Advance Authorization route for duty-free import of inputs can now enhance their price competitiveness in global markets. It is crucial to check the specific HSN codes in the updated Appendix to verify the applicable remission rate and ensure the electronic ledger is updated accordingly to reflect the credits earned.