Customs:
The Central Board of Indirect Taxes and Customs clarified that RoDTEP and RoSCTL benefits are allowed on full FOB value if deductions are within 12.5%. Excess deductions reduce FOB value. ECGC compensation is treated as realisation, so benefits are not recovered if conditions are satisfied.
(Circular No. 20/2026-Customs | Dated: 10.04.2026)
