Scheme Information
Sl No | Particulars | Meanings / Definitions |
1 | RoSCTL Definition | Rebate of State, Central Taxes and Levies |
2 | RoSCTL Purpose | To rebate all embedded State and Central Taxes and Levies on apparel / garments (Ch - 61, 62) and made-ups (Ch - 63) |
3 | Period (Effective Date) |
w.e.f. 07-03-2019 to 31-03-2020 w.e.f. 01-01-2021 to 31-03-2024 |
4 | Last date for filing of Application | 31-12-2021 (For Exports Period from 07-03-2019 to 31-03-2020) |
5 | Mode of Application | Online |
6 | Benefit | % on FOB Value of Exports |
7 | Condition | Realisation of Sale proceeds within time period allowed by RBI, as per FEMA, 1999 (not necessarily required e-BRC at the time of claiming RoSCTL) |
8 | Quantum of Incentive |
Rates with value caps notified for products covered under Ch - 61, 62, 63 :
|
9 | Nature of Rebate | e-Scrips (Exports from 01-01-2021) |
10 | Usage of e-Scrips | Only for payment of Basic Customs Duty |
11 | Validity of e-Scrips | One year from the date of its generation |
12 | Transferability | Freely Transferable to another IEC holder who has e-ledger (entire duty credit amount at a time, part amount not allowed) |
13 | Initial Cost / Financial Implication | Govt Fees for IEC, Digital Certificate Cost, ICEGATE Registration Cost, Credit Ledger Creation, Consultancy Service Charges |
14 | Liability | Over-Claim / Claim based on Mis-declaration / Non-realisation of Export proceedings / Foreign Exchange, Customs may call back RoSCTL Claim alongwith penal interest as applicable. |
Procedure / Compliance
SN | Check Points |
1 | Mandatory Intent Declaration / Scheme Code / Scheme Reward Column on Shipping Bill to claim RoSCTL, if not cannot Claim. |
Benefit
1 | RoSCTL Rebate is a Percentage (%) on SB FOB Value, with a value cap per unit of the Exported Product (if applicable) |
How to Apply / Claim
1 | Application in ANF - 4R |
Ineligible Categories of Supplies
1 | Export of imported goods covered under para 2.46 of FTP |
2 | Export through transhipment (exports originating in third country) |
3 | Goods subject to Minimum Export price or Export duty |
4 | Goods which are restricted / prohibited for export under Schedule 2 of Export Policy in ITC (HS) |
5 | Deemed Exports |
6 | Goods manufactured or exported by any of the units situated in SEZ / FTWZ / EPZ |
7 | Goods manufactured or supplied by units in DTA to SEZ / FTWZ |
8 | Goods for which claim of any duty credit is not filed in a shipping bill or bill of export in the customs automated system |
9 | Products manufactured party / wholly in warehouse as provided in Section 65 of the Customs Act |
10 | Goods exported in discharge of export obligation against Advance Authorisation / DFIA |
11 | Goods manufactured / exported by a unit licensed in 100% EOU |
12 | Goods manufactured in SEZ / FTWZ / EOU / EPZ and exported through DTA unit |
13 | Goods availing the benefit of Notification No. 32/1997 - Customs dated 01 April 1997 |
14 | Goods taken into use after manufacture or reconditioned / upgraded / worn / used clothes |
Challenging Grounds / Critical Stages in RoSCTL Scheme
1 | Mismatch of Export Product Description |
2 | Mismatch of Export Product ITC (HS) Code |
3 | Non-endorsement of Scheme Code in Export Invoice, Shipping Bill / Bill of Export |
4 | Non-endorsement of Intent Declaration as per guidelines in Export Invoice, Shipping Bill / Bill of Export |
Checklist - RoSCTL
Master Documents (One-time Requirement)Sl No | Document Type |
1 | IEC Copy |
2 | Aadhaar Copy |
3 | PAN Copy |
4 | Valid Digital Certificate - Class III Combo with encryption |
5 | Authorization letter (in case account is registered in name of employee, not required in case of Director) |