RoDTEP Scheme: Rates, Guidelines, Eligibility, Features, Benefits RoDTEP 计划：费率、指南、资格、特点、福利

RoDTEP stands for Remission of Duties and Taxes on Export Products. 

It is a new scheme applicable from 1 January 2021. It replaced the existing [MEIS (Merchandise Exports from India Scheme). 

The scheme ensures that the exporters receive the refunds on the embedded taxes and duties previously non-recoverable. 

It was introduced with the intention to boost exports which were relatively poor in volume previously.

RoDTEP 代表出口产品税费免退计划。该计划自 2021 年 1 月 1 日起适用，取代了现有的 MEIS（印度商品出口计划）。

该计划确保出口商能够获得之前无法回收的嵌入式税费的退税。其推出旨在促进此前出口量相对较低的出口业务。

Need for the RoDTEP Scheme RoDTEP 计划的必要性

The
US had challenged India’s key export subsidy schemes in the WTO (World
Trade Organisation), claiming them to harm the American workers.

A
dispute panel in the WTO ruled against India, stating that the export
subsidy programmes that were provided by the Government of India
violated the provisions of the trade body’s norms. 

The
panel further recommended that the export subsidy programmes be
withdrawn. This led to the birth of the RoDTEP Scheme, so as to ensure
that India stays WTO-compliant.

美国在世界贸易组织（WTO）对印度的主要出口补贴计划提出了挑战，声称这些计划损害了美国工人。

WTO 的争端小组裁定印度败诉，指出印度政府提供的出口补贴计划违反了该贸易组织的规定。

小组进一步建议撤销这些出口补贴计划。这促使了 RoDTEP 计划的诞生，以确保印度符合 WTO 的规定。

The following were some of the export subsidy programmes recommended to be withdrawn:-以下是建议取消的一些出口补贴计划：-

• Merchandise Exports from India Scheme印度商品出口计划

• Export Oriented Units Scheme出口导向型单位计划

• Electronics Hardware Technology Parks Scheme电子硬件技术园区计划

• Bio-Technology Parks Scheme生物技术园区计划

• Export Promotion Capital Goods Scheme出口促进资本货物计划

• Special Economic Zones (SEZ) Scheme特殊经济区（SEZ）计划

• Duty-Free Imports for Exporters Scheme出口商免税进口计划

• Features of the RoDTEP Scheme RoDTEP 计划的特点Refund of the previously non-refundable duties and taxes 退还之前不可退还的关税和税款

Mandi tax, VAT, Coal cess, Central Excise duty on fuel etc. will now be refunded under this particular scheme. 

All
the items under the MEIS and the RoSTCL (Rebate of State and Central
Taxes and Levies) are now under the purview of the RoDTEP Scheme.

根据该特定计划，市场税、增值税、煤炭税、燃料的中央消费税等现在将获得退税。

所有在 MEIS 和 RoSTCL（国家和中央税费退税）下的项目现在都在 RoDTEP 计划的范围内。

The refund will be issued in the form of transferable electronic scrips. 

These duty credits will be maintained and tracked through an electronic ledger.

退款将以可转让的电子凭证形式发放。这些关税抵免将通过电子账本进行维护和跟踪。

Through the introduction of the digital platform, the clearance happens at a much faster rate. 

Verification
of the records of the exporters will be done with the help of an
IT-based risk management system to ensure speed and accuracy of
transaction processing.

通过引入数字平台，清关速度大大加快。

将借助基于信息技术的风险管理系统对出口商的记录进行核查，以确保交易处理的速度和准确性。

Under RoDTEP, all sectors, including the textiles sector, are covered, so as to ensure uniformity across all areas. 

Additionally,
a dedicated committee will be set up to decide regarding the sequence
of introduction of the scheme across the various sectors, what degree of
benefit is to be extended to each sector, and such related matters.

在 RoDTEP 计划下，包括纺织业在内的所有行业都被涵盖，以确保各领域的一致性。

此外，将成立一个专门委员会，以决定该计划在各个行业的引入顺序、每个行业应享受的优惠程度及其他相关事项。

All
sectors, including the textiles sector, may enjoy the benefits of the
RoDTEP Scheme. Labor-intensive sectors that enjoy benefits under the
MEIS Scheme will be given a priority.

包括纺织业在内的所有行业都可以享受 RoDTEP 计划的福利。享受 MEIS 计划福利的劳动密集型行业将被优先考虑。

Manufacturer exporters and merchant exporters (traders) are both eligible for the benefits of this scheme.制造商出口商和商人出口商（贸易商）均有资格享受此计划的福利。

There is no particular turnover threshold to claim the RoDTEP.申请 RoDTEP 没有特定的营业额门槛。

Re-exported products are not eligible under this scheme.再出口产品不符合此计划的资格。

To be eligible to avail the benefits of this scheme, the exported products need to have the country of origin as India.要符合享受此计划福利的条件，出口产品的原产国必须是印度。

Special Economic Zone Units and Export Oriented Units are also eligible to claim the benefits under this scheme.特殊经济区单位和出口导向型单位也有资格申请该计划下的福利。

Where goods have been exported via courier through e-commerce platforms, RoDTEP scheme applies to them as well.通过电子商务平台以快递方式出口的货物，RoDTEP 计划同样适用。

The ICEGATE portal (Indian Customs Electronic Gateway) will contain the details regarding the credits availed by the exporter. 

At
the port, the exporter must indicate in the shipping bill the details
regarding the claim of the RoDTEP benefit with regard to a particular
item of export and generate a credit scrip for it. 

These
credit scrips are then used to pay basic customs duties, claim rebates
or can be transferred to other importers, as the case may be.

ICEGATE 门户（印度海关电子网关）将包含出口商获得的信贷详情。

在港口，出口商必须在装船单中注明有关特定出口商品的 RoDTEP 福利申领详情，并为其生成信贷凭证。

这些信贷凭证随后可用于支付基本关税、申领退税，或根据情况转让给其他进口商。

The process for the generation and claiming of scrips under the RoDTEP scheme are as follows-根据 RoDTEP 计划生成和申领凭证的流程如下——

The exporter should make a declaration of the claim for RoDTEP in the shipping bill.出口商应在装运单中声明 RoDTEP 的索赔。

Once the Export General Manifest (EGM) is filed, the claim will be processed by the Customs.一旦提交出口总清单（EGM），海关将处理申请。

After
processing the claim, a scroll with all individual Shipping Bills for
the admissible amount will be generated and available in the users
account at ICEGATE portal.处理申请后，将生成一份包含所有单个装船单的清单，用户可以在 ICEGATE 门户网站的账户中查看。

The exporter should log in to the ICEGATE portal and create a RoDTEP credit ledger account.出口商应登录 ICEGATE 门户网站并创建一个 RoDTEP 信用账本账户。

After
the RoDTEP credit ledger account is created, the exporters can log in
to their accounts and generate scrips by selecting the relevant shipping
bills.创建 RoDTEP 信用账本账户后，出口商可以登录他们的账户，通过选择相关的装船单生成凭证。

Once,
the scrips are generated, the refund will be credited and reflected in
the exporter’s ledger account and will be available for utilisation in
payment of the eligible duties and during imports or for transfer to any
other importers.一旦凭证生成，退款将被记入并反映在出口商的账簿账户中，可用于支付符合条件的关税以及在进口时使用或转让给其他进口商。