(ROSCTL) REBATE OF STATE AND CENTRAL TAXES AND LEVIES
Rebate of State and Central Taxes and levies (RoSCTL) System
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) |