DGFT Notifies Procedure for Filing Annual RoDTEP Return (ARR)

The Director General of Foreign Trade (DGFT), through Public Notice No. 27/2024-25 dated October 23, 2024, has outlined the procedure for filing the Annual RoDTEP Return (ARR). This notification introduces a new Para 4.94 under Chapter 4 of the Handbook of Procedures 2023, in line with the Foreign Trade Policy (FTP) 2023.

Key Highlights:

  1. Filing Requirement:
    Exporters claiming RoDTEP benefits must file an Annual RoDTEP Return (ARR) under Appendix-4RR. For the Financial Year 2023-24, the deadline for filing the ARR is March 31, 2025. Exporters whose total RoDTEP claim exceeds ₹1 crore across all HS codes in a year are required to comply.
  2. Non-Compliance Consequences:
    Failure to file the ARR will lead to the denial of RoDTEP benefits, with a grace period until June 30. After this period, claims will not be processed at the customs port.
  3. Delayed Filing Fee:
    A composition fee of ₹10,000 is applicable for delayed filing up to June 30, 2025. Post-June, the fee rises to ₹20,000. RoDTEP scrolls will be resumed within 45 days after fee payment.
  4. Record Maintenance:
    Exporters must maintain physical/digital records of duty remission claims for five years, for potential inspection.
  5. Due Diligence and Risk Assessment:
    ARR filings may be periodically reviewed for accuracy, and IT-assisted risk-based scrutiny may identify cases for further assessment. Any excess claims identified will need to be refunded.

Effect of the Public Notice:

This procedure ensures a systematic process for filing ARR, helping assess the actual taxes and duties incurred in export production.

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