Amendment of Shipping Bills for Availment of RODTEP Benefits

The Amendment in the Shipping Bill for the availing of the Remission of Duties and Taxes on Exported Products (RODTEP) scheme is an important aspect in the Indian export regulation. To amend a Shipping Bill for the purposes of availing RODTEP benefits, the exporter needs to meet certain conditions and make the amendments. Here are some relevant aspects of this process:

Key Steps for Amendment in Shipping Bill:

Pre-Post Export Amendment Process:
The amendment to a Shipping Bill can be done in two aspects, either before the export is made (pre-export amendment) or after the export is done (post-export amendment).

For RODTEP claims, amendments should generally be made when the goods leave the customs station, so the claim can be processed correctly.

Timelines for Amendment:

The amendment must be done within a prescribed time frame, which can depend on the situation. Generally, exporters are advised to amend the Shipping Bill within 60 days from the date of goods or services exported, subject to certain conditions as prescribed by Customs.

Correct Harmonized System (HS) Code:

Ensure the correct HS code is mentioned. The RODTEP benefit is specific to certain HS codes, and the correct classification must be used for eligibility.

Export Performance Criteria:

The exporter must ensure that the goods being exported with the RODTEP eligibility criteria, such as being manufactured or produced in India and meeting specific export conditions.

Filing Amendment Application:

An exporter can file an amendment application through the ICEGATE portal or through the respective customs department. The amendment typically includes details like the correction of the claim amount or the addition of an RODTEP claim under the right provisions.

Points to Keep in Mind:

Proof of Export: Ensure that proper proof of export (Bill of Lading, Shipping Bill) is attached correctly to support the amendment request.

Customs Validation: The Customs authorities may verify if the correct procedure was followed and if the exporter is eligible for the RODTEP benefit.

Manual Amendments: If the amendment is required after the goods have been exported, the exporter may need to apply for a manual amendment or an Export GST Refund, depending on the stage of the process and the applicable Customs guidelines.

Conclusion

Exporters must ensure that amendments in the Shipping Bill are filed accurately and within the time limits set by the authorities to avoid delays or rejection of the RODTEP claim.