Background:
Earlier, the DGFT vide Notification No. 47/2015-2020 dated December 07, 2022 (“Notification No. 47”) included the additional export sectors/items in Chapter 28, 29, 30 & 73 were added in Appendix 4R under Remission of Duties and Taxes on Exported Products (“RoDTEP”) for exports made from December 15, 2022 till September 30, 2023.
Notification:
Now, the DGFT vide Notification No. 55/2015-2020 dated February 7, 2023, consequent to inclusion of export items in Chapter 28, 29, 30 & 73 vide Notification No. 47, has notified the alignment of the RoDTEP Schedule under Appendix 4R with First Schedule of the Customs Tariff Act, 1975 (“the Customs Tariff Act”) for implementation w.e.f. February 15, 2023.
The revised Appendix 4R will be applicable for exports made from February 15, 2023 to September 30, 2023.
The revised RoDTEP Appendix 4R containing the eligible RoDTEP export items, rates and per unit value caps, is available at the DGFT portal.
For Complete Appendix 4R Click Here
The Notification can be accessed at: https://content.dgft.gov.in/Website/dgftprod/1e2e9ccf-1491-42f0-91f1-6c5770aa3275/Notification%20No.%2055%20dated%2007%2002%202023%20English.pdf