Circular No. 28/2017-Customs
F.No.609/56/2017-DBK
Government of India
Ministry of Finance, Department of Revenue
Central Board of Excise & Customs
Drawback Division

Dated 6
th
July, 2017
To
Principal Chief Commissioners/Principal Directors General,
Chief Commissioners/Directors General,
Principal Commissioners/Commissioners,
All under CBEC

Madam/Sir,

Subject: - Revised rates of Rebate of State Levies on Export of Garments and textile
made-up articles w.e.f. 01.07.2017 – regarding.

Attention is drawn to Ministry’s Circular Nos. 43/2016-Customs dated 31.08.2016 and
08/2017-Customs dated 20.03.2017 regarding implementation of Ministry of Textiles’ (MoT)
Scheme for Rebate of State Levies (RoSL) on export of garments and textile made-up articles
respectively.

2. It is to bring to your notice that MoT has issued Notification No.14/26/2016-IT dated
27.06.2017 revising the rates of rebate in Schedules I, II and III for the ROSL Scheme
effective from 1.7.2017. The revised rates are 0.39% for RoSL and 0.23% for RoSL under
Advance Authorization-All Industry Rates (AA-AIR) combination respectively. This notification
may be downloaded from website egazette.nic.in and perused.

3. These revised rates on garment and textile made-up exports under ROSL Scheme are
applicable to exports with Let Export Order dates from 1.7.2017 onwards. The EDI
implementation of the revised ROSL Scheme rates has been completed by the Systems
Directorate.

4. Suitable Public Notice and Standing Order should be issued for guidance of the trade
and officers. Any difficulty faced should be intimated to the Board.

Yours faithfully,



(Dinesh Kumar Gupta)
Director
Tel. 2336 0581

Copy to Principal Chief Controller of Accounts, CBEC.
circulars no 28 2017 | iKargos