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Core Purpose

Notification regularizing the Remission of Duties and Taxes on Exported Products (RoDTEP) benefit for 18 HS Codes under Heading 5208 with effect from 1st January 2021, in supersession of an earlier DGFT notification.

Detailed Summary

The Directorate General of Foreign Trade, Ministry of Commerce and Industry (Department of Commerce), issued Notification No. 24/2023 (S.O. 3492(E)) dated 3rd August 2023, under Section 3 and Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 read with Para 1.02 of the Foreign Trade Policy 2023, addressing an omission whereby 18 eight-digit HS Codes under Heading 5208 (covering fabrics such as Lungi, Saari, Shirting Fabrics, Casement, Cambrics and Mull) were missing from the Customs EDI (ICES) tariff directory despite forming part of the legal text of the First Schedule to the Customs Tariff Act, 1975, and were only added to Appendix 4R via DGFT Notification No. 63 dated 25.03.2023 and enabled in ICES for shipping bills from 28.01.2023, with RoDTEP claimable only from 28.03.2023 onward, causing show cause notices or disallowed RoDTEP claims for exports made between 01.01.2021 and 27.03.2023; the notification accordingly allows RoDTEP for these 18 HS codes with effect from 1st January 2021, in supersession of DGFT Notification No. 63 dated 25.03.2023 to that extent, and regularizes RoDTEP already availed by exporters from that date, directing the DG Systems in CBIC to update the RoDTEP directory and ICES/ICEGATE systems and issue a Systems Advisory permitting affected exporters to file a supplementary claim within 180 days of that advisory; signed by Santosh Kumar Sarangi, Director General of Foreign Trade and ex-officio Additional Secretary, under file number 01/61/180/155/AM21/PC-3/Part-2.

Full Text

5022 GI/202 3 (1) रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No . D. L. -33004/99 EXTRAORDINARY PART II —Section 3 —Sub-section ( ii) PUBLISHED BY AUTHORITY ubZ fnYyh] 3 vxLr] 2023 का.आ. 3492(अ).—'kh"kZd 5208 ftUgsa vfèklwpuk la[;k 63 fnukad 25 -03-2023 ds }kjk ifjf'k"V 4n esa tksM+k x;k Fkk ds rgr 18 ,p,l dksMksa ds lacaèk esa fuEufyf[kr ij fopkj fd;k x;k gS% 1 52084921 gFkdj?kk dk 2 52084929 vU; 3 52084990 vU; No. 3 341] NEW DELHI, THURSDAY , AUGUST 3, 2023/ SHRAVANA 12, , 194 5 CG-DL-E-03082023-247832 4 52085110 yqaxh 5 52085120 lkM+h 6 52085130 'kÉVx QSfczDl 7 52085140 dSlesaV 8 52085150 dSfEczDl ¼eSMkiksye vkSj tsdksusV lfgr½ 9 52085160 eqYy ¼fyfEczd vkSj foyk;k lfgr½ 10 52085170 eqYy ¼fyfEczd vkSj foyk;k lfgr½ 11 52085180 o‚;Yl ¼ysuks QSfczd dks NksM+dj½ 12 52085190 vU; 520852 lknk cqukÃ] ftldk otu 100 xz ke@oxZ ehVj ls vfèkd gS 13 52085210 yqaxh 14 52085220 lkM+h 15 52085230 'kÉVx QSfczDl 16 52085240 dSlesaV 17 52085250 dSfEczDl ¼eSMkiksye vkSj tsdksusV lfgr½ 18 52085260 eqYy ¼fyfEczd vkSj foyk;k lfgr½ 2- ¼i½ tcfd] vkÃlhÃ,l esa lhek 'kqYd ÃMhvkà fun sZf'kdk esa ,d =qfV Fkh D;ksafd blesa 'kh"kZd 5208 ds mi;qZä 18 ,p,l dksM 'kkfey ugÈ Fks] tks lhek 'kqYd iz 'kqYd vfèkfu;e] 1975 dh igyh vuqlwph ds dkuwuh ikB dk fgLlk gSa vkSj fu;kZrdksa us vkjvksMhVh Ãih dk nkok fd;k vkSj ykHk mBk;k] ftlesa fu;kZr fd, x, o Lrqvksa dks m ä 18 ,p,l dksM ds vykok 5208 ds 'kh"kZdksa ds lkFk iz 'kqYd ykbuksa esa ox Ê—r fd;k x;k FkkA ¼ii½ tcfd] 'kh"kZd 5208 ds mi;qZä 18 ,p,l dksM 28 -01-2023 ls f'kÇix fcy izLrqr djus ds fy, vkÃlhÃ,l esa lhek 'kqYd ÃMhvkà funsZf'kdk esa l{ke fd, x, gS a vkSj gkykafd] Mhth,QVh vfèklwpuk la[;k 63 fnukad 25 -03-2023 ds rgr vkjvksMhVhÃih njsa vfèklwfpr gksus ds ckn fu;kZrd 28 -03-2023 ls vkjvksMhVhÃih ykHk dk nkok dj ldrs gSaA ¼iii½ tcfd] lhek 'kqYd VSfjQ vfèkfu;e] 1975 dh igyh vuqlwph dh rqyuk esa oxÊdj.k esa vlaxrrk ns[kus ds dkj.k] dkj.k crkvks uksfVl tkjh fd, x, gSa ;k 01 -01-2021 ls 27-01-2023 dh vofèk ls lacafèkr fu;kZr ds le; vkjvksMhVhÃih ykHk dh vuqefr ugÈ nh xà gS( vkSj lkFk gh] 28 -01-2023 ls 27 -03-2023 dh vofèk ds fy, vkjvksMhVhÃih nkok l{ke ugÈ fd;k tk ldk] ¼iv½ tcfd] bl mä pwd dks Bhd djus ds lacaèk esa fd, x, mik;ksa ds Øe dks è;ku esa j[krs gq,] 01-01-2021 ls vkjvksMhVhbZih dh vuqefr nsus ds lkFk&lkFk vkjvksMhVhÃih ds fu;ferhdj.k dk Hkh nkok fd;k x;k gS] tc rd fd ;g 'kh"kZ 5208 ds rgr , p,l dksM ds rgr 01 -01-2021 ls 27 -01-2023 rd nk;j fd, x, f'kÇix fcyksa ds rgr fu;kZr ds ekeys esa nkok fd;k x;k Fkk lacafèkr f'kÇix fcyksa esa ls fdlh Hkh vko';d cnyko ls cp tk,xk] ftlds rgr fu;kZr fd;k tkrk gS] nkoksa dks cl vafre :i fn;k tk,xk vkSj dkj.k crkvks uksfVl fn;k tk,xk] ;fn dksà Hkh] igys ls gh tkjh fd, x, vuqlkj fu.kZ; fy;k tk,xkA ¼v½ tcfd] 28 -01-2023 ls 27 -03-2023 rd nk;j fd, x, f'kÇix fcyksa ds rgr fu;kZr ds ekeys esa] 01-01-2021 ls vkjvksMhVhbZih dh vuqefr nsdj] vkjvksMhVhbZih funsZf'kdk d ks v|ru djus vkSj vkbZlhbZ,l@vkbZlhbZth,VhbZ esa] tSlk fd vko';d gS] lfgr vU; ifjorZu djus ds fy, lhchvkbZlh esa Mhth flLVe dksa l{ke gksuk vko';d gS] rkfd fu;kZrdksa dks] ftUgksaus f'kÇix fcy esa vius fu;kZr ?kks"k.kk esa mä 18 ,p,l dksM dk nkok fd;k gS] vkjvksMhVhbZih jkf'k ds lacaèk esa ,d iwjd nkok djus dh vuqefr nh tk ldsA blds fy,] lhchvkÃlh esa Mhth flLVe ,d flLVe ,Mokbtjh tkjh djsxk] tks fu;kZrdksa ¼ftUgksaus f'kÇix fcy esa vius fu;kZr ?kks"k.kk esa 18 vkB vadksa dh VSfjQ ykbuksa dk nkok fd;k gS½ dks mä flLVe ,Mokbtjh dh rkjh[k ds 180 fnuksa ds Hkhrj ,d iwjd nkok djus dh vuqefr nh tk,xhA 3- blfy,] fons'k O;kikj uhfr 2023 ds iSjk 1 -02 ds lkFk ifBr fons'k O;kikj ¼fodkl vkSj fofu;eu½ vfèkfu;e] 1992 dh èkkjk 3 vkSj èkkjk 5 }kjk çnÙk 'kfä;ksa dk ç;ksx dj rs gq,] dsaæ ljdkj ,rn~}kjk & (i½ mi;qZä iSjk 1 esa rkfydk esa mfYyf[kr bu 18 ,p,l dksM ds fy, Mhth,QVh vfèklwpuk la[;k 63 fnukad 25 -03-2023 ds vf/kØe.k esa 01 -01-2021 ls vkjvksMhVhbZih dh vuqefr nsrh gSA (ii½ fu;kZrdksa }kjk çkIr vkjvksMhVhbZih dks mi jksä iSjk 2 ds mi&iSjk ¼ iv½ ;k ¼ v½ esa mfYyf[kr rjhds ls] tSlk Hkh ekeyk gks 01 -01-2021 ls fu;fer djrh gSA [Qk- la- 01@61@180@155@,,e21@ihlh&3 Hkkx&2 ] larks’k dqekj lkjaxh] egkfuns'kd fons'k O;kikj ,oa insu vij lfpo MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce ) (DIRECTORATE GENERAL OF FOREIGN TRADE ) NOTIFICATION New Delhi the 3rd August, 2023 No. 24/2023 Subject: Regularization of RoDTEP for 18 HS Codes under Heading 5208 w.e.f 01.01.2021 - reg S.O. 3492(E).— The following is considered regarding 18 HS Codes under Heading 5208 which were add ed in Appendix 4R vide Notification No. 63 dated 25.03.2023: Sl.No. Tariff Item Description of Goods (As per CTH ) ( 1) (2) (3) 1 52084921 Of Handloom 2 52084929 Other 3 52084990 Other 520851 Plain weave, weighing not more than 100 g/m2 4 52085110 Lungi 5 52085120 Saari 6 52085130 Shirting Fabrics 7 52085140 Casement 8 52085150 Cambrics (including madapollam and jaconet) 9 52085160 Mull (including limbric and willaya) 10 52085170 Mull (including limbric and willaya) 11 52085180 Voils (excl uding leno fabrics) 12 52085190 Others 520852 Plain weave, weighing morew than 100 g/m2 13 52085210 Lungi 14 52085220 Saari 15 52085230 Shirting Fabrics 16 52085240 Casement 17 52085250 Cambrics (including madapollam and jaconet) 18 52085260 Mull (including limbric and willaya) 2. (i) Whereas, customs EDI directory in ICES had an error inasmuch as it did not contain above -mentioned 18 HS Codes of heading 5208 which form part of the legal text of the first schedule to Customs Tariff Act , 1975 and exporters claimed and availed RoDTEP wherein export goods were classified in tariff lines with in headings of 5208 other than the said 18 HS Codes, (ii) Whereas, above -mentioned 18 HS Codes of heading 5208 have been enabled in customs EDI direc tory in ICES for filing shipping bills w.e.f. 28.01.2023 and however, exporters could claim RoDTEP benefit from 28.03.2023 onwards after RoDTEP rates were notified vide said DGFT Notification no. 63 dated 25.03.2023, (iii) Whereas, on account of noticing i nconsonance in classification vis -à-vis first schedule to Customs Tariff Act, 1975, show cause notices have been issued or RoDTEP benefit disallowed at the time of export relating to the period 01.01.2021 to 27.01.2023; and also, for the period 28.01.2023 to 27.03.2023 claiming the RoDTEP could not be enabled, (iv) whereas, taking in account the sequence of measures taken in connection to correcting this said omission , allowing RoDTEP since 01.01.2021 as well as the regularisation of the RoDTEP as claimed as such, as long as it was claimed against one of the HS Codes under heading 5208 in the case of exports under shipping bills filed from 01.01.2021 to 27.01.2023 would obviate any changes required in any of the relevant shipping bills under which exports s tand made, that the claims would simply get finalized and show cause notices, if any, already issued would get decided accordingly, (v) whereas, in the case of exports under shipping bills filed from 28.01.2023 to 27.03.2023, by allowing RoDTEP since 01.0 1.2021, enablement from DG Systems in CBIC is required so as to update the RoDTEP directory and to make other changes, including in ICES/ICEGATE, as are necessary, so as to allow exporters, who claimed the said 18 HS Codes in their export declaration in sh ipping bill, to make a supplementary claim in respect of RoDTEP amount. For this, the DG Systems in CBIC shall be issuing a Systems Advisory allowing exporters (who claimed the 18 eight -digit tariff lines in their export declaration in shipping bill) to make a supplementary claim within 180 days of the date of the said Systems Advisory. 3. Therefore, in exercise of the powers conferred by Section 3 and Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 read with Para 1.02 of the F oreign Trade Policy 2023, the Central Government hereby - (i) allows RoDTEP for these 18 HS codes mentioned in Table in Para 1 above w.e.f. 01.01.2021 in supersession of DGFT Notification no. 63 dated 25.03.2023 to that extent. (ii) regularizes the RoDTEP a vailed by the exporters w.e.f. 01.01.2021, in the manner as outlined in sub - para (iv) or (v) of Para 2 above, as the case may be. Effect of this Notification: RoDTEP benefit relating to 18 HS codes under heading 5208 notified vide Notification no. 63/2015 -20 dated 25.03.2023 is being regularized w.e.f. 01.01.2021, in consultation with Department of Revenue. [F. No. 0 1/61/180/155/AM21/PC -3/Part -2] SANTOSH KUMAR SARANGI , Director General of Foreign Trade Ex-officio Add l. Secy. Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delhi -110054.

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