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CUSTOMS CIRCULARS, INSTRUCTIONS & ADVANCE RULING
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Body Circular No: 21/2022-Customs, F. No. CBIC-140605/17/2021-O/o Dir(Drawback)-CBEC, Dated 26th September, 2022

Government of India

Department of Revenue

Ministry of Finance

Central Board of Indirect Taxes & Customs

(Drawback Division)

To

All Principal Chief Commissioners/Chief Commissioners

of Customs/Customs (Preventive)/Customs & Central Tax, and

All Principal Directors General/Directors General, under CBIC

Madam/Sir,

Subject: - Amendments to Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP)

The undersigned is directed to say that the RoDTEP scheme notification No. 76/2021-Customs (N.T.) dated 23.09.2021 has been amended vide notification No. 75/2022 - Customs (N.T.) dated 14.09.2022 whereby the para 4(2), para 5(5) and the words "or the transferee" in para 6 of the principal notification have been deleted. The effect of these amendments is the deletion of certain conditions related to transferee-holder of the scrip.

2. Further, the Electronic Duty Credit Ledger Regulations, 2021 issued vide notification No. 75/2021-Customs (N.T.) dated 23.09.2021 have been amended vide notification No. 79/2022 - Customs (N.T.) dated 15.09.2022. In Regulations 6(2) and 7(3) of the principal regulations, the words "two years" have been substituted for the words "one year". The effect of these amendments is that the validity period of scrips is increased from one year to two years from the date of their generation.

3. It is requested to issue suitable public notice and standing order in this regard.

Hindi version follows.

Yours faithfully,

(Nidhish Singhal)

STO (Drawback)