Page 37 - Craftcil Oct 2024

impex

Impex # 4 Clarification on Requirement of RCMC for Export Incentives

In light of queries and confusion regarding mandatory requirement of RCMC for Export Incentives Schemes especially the
ROSCTL & RODTEP, DGFT Clarified via the Trade Notice that the NO RCMC requirement is mandatory for remission-based
schemes i.e ROSCTL and RODTEP and exporter can claim benefits without obtaining the RCMC as well. (copy reproduced below)

Trade Notice No. 19/2024-25- DGFT | Dated: 04.10.2024
Subject: Clarification on RCMC Requirements for Post-Export Remission-Based Schemes under FTP 2023 - reg

Attention of Trade and Industry is invited to Para 2.57 of the Foreign Trade Policy (FTP) 2023Foreign Trade Policy (FTP)
2023, which stipulates the necessity of obtaining a Registration-Cum-Membership Certificate (RCMC) for availing benefits
under export promotion schemes notified under the FTP 2023.

2. It has come to the notice of DGFT that there is some confusion regarding the mandatory requirement of an RCMC
for schemes such as RoSCTL and RoDTEP. In this context, the following clarification is provided:
i. Requirement of RCMC: As per Para 2.57 of FTP 2023, an RCMC is mandatory for exporters applying for an
Authorisation to import/ export under the FTP (except items listed as 'Restricted' items in ITC (HS)) or applying
for any other benefit or concession under FTP. These above noted measures are distinguished from post-
export remission-based schemes.
ii. Post-export Remission-Based Schemes: Schemes such as Duty Drawback, Rebate of State and Central Taxes
and Levies (RoSCTL), and Remission of Duties and Taxes on Export Products (RoDTEP) fall under the category of
remission-based schemes. These schemes are aimed at remitting duties or taxes on exported goods.
iii. No RCMC Required: For the aforementioned remission-based schemes, the requirement of an RCMC does not
apply. Exporters can claim benefits under these schemes without obtaining an RCMC.
3. This notice is issued to ensure that all stakeholders are aware of the specific requirements of RCMC for availing
benefits under different schemes as outlined in the FTP 2023.

Impex # 5 Clarification on requirement of any Import Monitoring Systems registration or

Authorisation on Import/Re-Import of Exhibits & Samples.

Clarifying the issue for the trade that the Import/Re-Import of "Exhibits and Samples" are covered under Para 2.60 of
Handbook of Procedures 2023 and that the same is not subjected to any requirement of Import Authorisations or Import
Monitory System Registrations. (copy reproduced below)

Trade Notice No. 20/2024-25-DGFT | Dated: 7th October, 2024

Subject: Provision for Import/ Re-import of "Exhibits and Sample" - reg.
This Directorate is in receipt of various references from trade and industry seeking clarity on requirement of import
authorization or registration under Import Monitoring Systems for importation /re-importation of exhibition goods of
Indian Origin that were sent abroad/exported for display purposes. Also regarding import of goods for exhibition
purposes and requirement of authorization etc.
2. In this regard attention of the trade is invited to Para 2.60 of Handbook of Procedures (HBP) 2023 which lays down
the procedure for import of "Exhibits and Samples". It has been provided that "Import /Export of exhibits on re-export/
reimport basis, shall be allowed without an Authorization subject to conditions and on submission of a bond/security
to Customs or ATA Carnet".

CRAFTCIL • OCTOBER 2024 37