'DGFT should align RoDTEP, Customs Tariff HSN Codes'

We refer to Appendix-4R issued through DGFT Notification No. 47/ 2015-2020 dated December 07, 2022, allowing RoDTEP benefits for additional export sectors/items falling in chapters 28, 29, 30 and 73. Our item, Ephedrine Alkaloid HSN Code 29394110, is at S.No.9891 in the RoDTEP rate schedule. In the revised Customs Tariff Schedule, the item falls under Ephedrine and its salts at HSN 29394100. The items now added in the RoDTEP rate schedule appear to show HSN of the Customs tariff before its revision through the Finance Act, 2021. We fear we may lose the benefit as the new tariff code 29394100 shows no RoDTEP rate in the ICEGATE system. Please advise.

I noticed at least 28 entries pertaining to Chapters 29 and 30, where the HSN Codes given in the RoDTEP rate schedule are not aligned with the HSN Codes in the Customs Tariff. Earlier, the original Appendix-4R (introduced through notification no.19 dated August 17, 2021) was amended (through notifications no.4 dated May 11, 2022 and notification no.11 dated June 1, 2022), to align the HSN Codes with the Customs Tariff. The DGFT showed awareness of the changes in the Customs Tariff with effect from January 1, 2022.

So, it is surprising that this type of error has occurred. Anyway, the DGFT should immediately amend the Appendix-4R, suitably aligning the HSN Codes in the RoDTEP rate schedule with the Customs Tariff. The DGFT should also resolve the problem of exporters who have used the HSN Code as per Customs Tariff but have ticked the right box in the shipping bill to indicate their claim of RoDTEP benefits. I suggest you take up the matter with the DGFT immediately.

We refer to DGFT PN 27 dated September 27, 2019, which extends the date till December 31, 2022, for filing annual returns for 2022-23 on fulfillment of export obligation under EPCG authorisation. The return filing module shows only the shipping bills where we had mentioned the EPCG authorisation number and date. We mistakenly did not mention the EPCG authorisation number and date in some shipping bills. We can regularise by submitting an affidavit in accordance with Policy Circular no. 7 dated July 11, 2002, at the time of seeking redemption. However, we find no facility in the annual returns module to enter details of shipping bills where we had not mentioned the EPCG authorisation number and date. Please advise.

The annual EPCG returns module auto-populates from ICEGATE the shipping bills and bills of entry details based on the EPCG authorisation number and date shown in those documents. Once you validate the import and export data auto-populated and tick the appropriate box, the module allows you to submit the details of other exports/supplies made towards discharge of the export obligation and also details of any other imports or domestic procurement under the EPCG scheme as an attachment.