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Circular No. 22/2021-Customs
F. No. CBIC-140605/13/2021-O/o Dir(Drawback)-CBEC
Government of India
Ministry of Finance, Department of Revenue
Central Board of Indirect Taxes & Customs
Drawback Division
*****
New Delhi, dated the 30
th
of September, 2021
To
All Principal Chief Commissioners/Chief Commissioners
of Customs/Customs (Preventive)/Customs & Central Tax and
All Principal Directors General/Directors General
under CBIC
Madam/Sir,
Subject: Rebate of State and Central Taxes and Levies (RoSCTL) Scheme on export of
apparel/garments/made-ups w.e.f. 01.01.2021.
Your attention is drawn to Notification No. 77/2021-Customs (N.T.) dated 24.09.2021 issued
under section 51B of the Customs Act, regarding issue of scrips, its use, transfer and the conditions and
restrictions governing them and No. 75/2021-Customs (N.T.) dated 23.09.2021 issued under Section
51B read with section 157 of said Act regarding Regulations for use, transfer, maintenance etc. of
Electronic Duty Credit Ledger. The notification No. 77/2021-Customs (N.T.) has been issued as a
consequence of Ministry of Textiles’ RoSCTL scheme notification No. 12015/11/2020-TTP dated
13.08.2021 containing scheme guidelines and No. 14/26/2016-IT(Vol.II) dated 08.03.2019 which
provided the applicable rates along with caps for eligible products.
2. It may be recalled that earlier it was intended to subsume the RoSCTL scheme w.e.f. 01.01.2021
in the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme which was also being
introduced w.e.f. 01.01.2021. Accordingly, facility to file shipping bill with claim for RoSCTL was
discontinued. However, subsequently it was decided to have independent RoSCTL scheme w.e.f.
01.01.2021 to 31.03.2024.
3. The RoSCTL scheme now notified for exports w.e.f. 01.01.2021 is not operated under the
framework of section 25 of the Customs Act. With effect from 01.01.2021, the scheme provides for
remission amount in the form of transferable duty credit issued to a person and maintained in the
electronic duty credit ledger in the customs automated system, in terms of section 51B of the Customs
Act inserted vide Finance Act, 2020.
4. Till facility is operationalized by Systems Directorate for making claim of RoSCTL on shipping
bill/bill of export, the eligibility for grant of RoSCTL benefits, in respect of items covered under the
RoSCTL scheme, will function on the basis of exporter having already filed shipping bill from
01.01.2021 onwards exercising its claims for both RoDTEP and Duty Drawback. The Systems
Directorate will commence this processing. The exporter shall not be required to amend an existing
shipping bill or file a separate claim.
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5. Once facility for making claim of RoSCTL on shipping bill is operationalized and procedure
specified by the Systems Directorate, the exporter will be required to make a claim of RoSCTL by way
of a declaration in shipping bill at item level (along with Duty Drawback claim). Further, exporter shall
make declaration provided on the electronic shipping bill undertaking that it would abide by the scheme
provisions, not claim rebate/remission with respect to any duties/taxes/levies already exempted or for
which remission is provided under other schemes and that it shall preserve documents for audit, etc.
The shipping bill and the RoSCTL claim shall be processed by the customs including on the basis of
risk evaluation, in which regard, the Board’s Circular No. 15/2021-Cus dated 15.07.2021 regarding
implementation of Risk Management System (RMS) for Duty Drawback claims is relevant.
6. Upon commencement of processing by Systems Directorate, a scroll will be generated in the
customs automated system. The scroll will contain the details of shipping bill, amounts of duty credit
allowed against the shipping bill etc. The exporter has the option of combining duty credits available in
a scroll or a number of scrolls at the particular customs station of export and generate an e-scrip in the
exporter’s electronic ledger maintained in the customs automated system. An electronic ledger shall be
created for every holder of IEC number who is either the exporter having made a claim of RoSCTL
against export of goods or is a recipient of duty credit by way of transfer.
7. The exporter has the option to generate e-scrips within one year of generation of scroll. If this
option is not availed by an exporter, the available duty credits in each scroll shall be combined Customs
station-wise and sent by the Customs System to the electronic ledger of the said exporter as an e-scrip.
An e-scrip shall be valid for a period of one year from the date of its generation in the ledger and any
duty credit in the said e-scrip remaining unutilized at the end of this period shall lapse.
8. E-scrips shall be freely transferable. The period of validity of the e-scrip shall not change on
account of transfer of the e-scrip. However, duty credit available in an e-scrip shall be transferred at a
time for the entire amount available in the said e-scrip to another person and transfer of the duty credit
in part shall not be permitted. Each e-scrip will carry a unique identification number and date of its
creation. All transactions made in the ledger of an IEC through credit, debit or transfer of duty credit
shall be visible to the said IEC holder and Customs. Once an e-scrip is generated in the ledger, it will
be registered automatically with the Customs station of export.
9. E-scrips shall be used for payment of duties of customs specified in the First Schedule to the
Customs Tariff Act, 1975 i.e. Basic Customs Duty only on imports made through customs automated
system.
10. Duty credit allowed under RoSCTL scheme is subject to realization of sale proceeds within the
period allowed by RBI. The detailed provisions are mentioned in condition at para 2(4), 2(6) and 2(7)
of the notification No.77/2021-Customs (NT). The Regulations read with said Notification also provide
for the situations and manner of suspensions or cancellation of duty credit or e-scrip, or recovery when
duty credit allowed was in excess or where export proceeds are not realised. In this regard, the
Commissioners are advised to organise and adopt processes effectively such that the actions taken
remain commensurate to the requirements.
11. The details of the ineligible export categories or sectors are mentioned in Table 1 of the RoSCTL
notification. It is requested to go through notifications which are available on egazette.nic.in/CBIC
website for full details. A copy of this Circular is being endorsed to the D.G. Systems for necessary
actions including provision of appropriate enablements/functionalities.
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12. Suitable Public Notice for guidance of exporters & trade and Standing Order for officers should
be issued for smooth implementation. Any difficulty faced be brought to notice of the Board.
Yours faithfully,
(Nidhish Singhal)
STO (Drawback)
Copy for information and necessary actions to:
The Principal Director General,
Directorate General of Systems and Data Management,
Indirect Taxes & Customs
4th & 5th Floor, Hotel Samrat,
Chanakyapuri, New Delhi – 110 021
