{"id":5450,"date":"2026-04-13T07:55:12","date_gmt":"2026-04-13T07:55:12","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=5450"},"modified":"2026-04-13T07:55:14","modified_gmt":"2026-04-13T07:55:14","slug":"customs-circular-20-2026-dated-110-04-2026-rodtep-and-rosctl-benefits-allowed-on-full-fob-value-subject-to-12-5-limit","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/13\/customs-circular-20-2026-dated-110-04-2026-rodtep-and-rosctl-benefits-allowed-on-full-fob-value-subject-to-12-5-limit\/","title":{"rendered":"Customs Circular 20\/2026 Dated 110\/04\/2026 &#8211; RoDTEP and RoSCTL Benefits allowed on Full FOB Value Subject to 12.5 % Limit"},"content":{"rendered":"\n<p>The circular clarifies the treatment of remission or rebate under RoDTEP and RoSCTL schemes in cases of short realisation of export proceeds. It was stated that, similar to duty drawback provisions, benefits under these schemes can be granted on the full Free on Board (FOB) value without deducting agency commission and foreign bank charges, provided such deductions do not exceed 12.5% of the FOB value.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/taxinformation.cbic.gov.in\/view-pdf\/1003320\/ENG\/Circulars\"><em>(Link: Customs Circular 20\/2026 Dated 10\/04\/2026)<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The circular clarifies the treatment of remission or rebate under RoDTEP and RoSCTL schemes in cases of short realisation of [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[42,37],"tags":[],"class_list":["post-5450","post","type-post","status-publish","format-standard","hentry","category-notifications-customs","category-customs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Customs Circular 20\/2026 Dated 110\/04\/2026 - RoDTEP and RoSCTL Benefits allowed on Full FOB Value Subject to 12.5 % Limit - Bhatia Bhola &amp; 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