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MOOWR and ROTDep Benefit

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..... MOOWR and ROTDep Benefit
Query (Issue) Started By: - Sudhir M Dated:- 27-3-2025 Last Reply Date:- 30-3-2025 Customs - Exim - SEZ
Got 3 Replies
Customs
Hi A Company is registered under MOOWR for one of its division and factory, but the Company has another division and factory across India for which MOOWR license is not available so whether the Company is completely restricted to take b .....

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..... enefit under RoTDeP or benefit under ROTDeP can be available for other units other than MOOWR. Reply By Shilpi Jain: The Reply: RoDTEP benefit should be available to the non-MOOWR units. MOOWR status is not given at PAN level but for units/premises. So those units that are exporting and not registered as MOOWR should be eligible for RoDTEP if their goods are appearing in such schedule. Reply B .....

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..... y KASTURI SETHI: The Reply: Relevant extract of FTP, 2023 : sub-para no. ix refers. 4.55 Ineligible Supplies/ Items/Categories under the Scheme(RoDTEP) The following categories of exports/ exporters shall not be eligible for rebate under RoDTEP Scheme: i. Export of imported goods covered under paragraph 2.46 of FTP. ii. Exports through trans-shipment, meaning thereby exports that are originat .....

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..... ing in third country but transshipped through India. iii. Export products which are subject to Minimum export price or export duty. iv. Products which are restricted for export under Schedule-2 of Export Policy in ITC (HS). v. Products which are prohibited for export under Schedule-2 of Export Policy in ITC (HS). vi. Deemed Exports. vii. Supplies of products manufactured by DTA units to SEZ/F .....

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..... TWZ units. 5[****] ix. Products manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962). 5A[****] xiii. Products manufactured or exported availing the benefit of the Notification No. 32/1997-Customs dated 1st April, 1997. xiv. Exports for which electronic documentation in ICEGATE EDI has not been generated/ Exports from non-EDI ports. xv. Goods whic .....

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..... h have been taken into use after manufacture. 4.55 A Government, however, reserves the right to modify any of the categories as mentioned above for inclusion or exclusion under the scope of RoDTEP, at a later date. Reply By KASTURI SETHI: The Reply:  The company is not completely restricted. A factory or division of a Company which is not registered  with MOOWR is not hit by rest .....

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..... rictions imposed vide Para No.4.55.of FTP, 2023 for availing benefits of the scheme RoTDEP. I fully agree with  the views of Madam Shipi Jain.
Discussion Forum - Knowledge Sharing .....

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