Benefit on ROTDEP and Duty Drawback for Goods imported and Repacked, Customs - Exim - SEZ

[Abhijeet Mane]

Is the company eligible to avail benefits under the RoDTEP and Duty Drawback schemes if the goods are imported, repacked, and subsequently exported outside India?

Posts / Replies

[Shilpi Jain]

Eligible 

[KASTURI SETHI]

RoDTEP and Duty Drawback  Schemes  are different concepts. Both are independent of each other.  Both cannot be intermingled. 

[raghunandhaanan rvi]

Duty drawback under section 74 is available so long as the goods for export are the same as those imported on which duty was paid. RoDTEP is not eligible since this is available to export goods of Indian Origin.

[YAGAY andSUN]

Para 4.55 of the Foreign Trade Policy, as inserted vide DGFT Notification No. 19/2015-20 dated 17.08.2021 specifies the following categories of exports/exporters which shall not be eligible for rebate under the RoDTEP Scheme:

i. Export of imported goods given under paragraph 2.46 of Foreign Trade Policy i.e. import for export;

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However, you are entitled to get Duty Drawback under Section 74 of the Customs Act, provided you fulfil the conditions as mentioned in this Section.