MCQ
RoDTEP Export Scheme MCQ - Practice Questions with Answers
Solve 75 RoDTEP Export Scheme questions for RAS/RPSC preparation.
Practice questions
Q1Consider the following statements regarding implementation of RoDTEP: 1. CBIC, Ministry of Finance, is implementing the scheme. 2. The ICEGATE online module for RoDTEP was operationalized by the Ministry of Textiles. 3. Exporters started availing e-scrips under the scheme through the online module. Which of the statements given above are correct?
Statements 1 and 3 are correct. Statement 2 is false because PIB identifies CBIC, Ministry of Finance, as implementing the scheme and says CBIC's ICEGATE online module was operationalized.
Q2Consider the following statements about the RoDTEP Export Scheme: 1. It was operationalized for exports from 01.01.2021. 2. It reimburses only Union-level duties and excludes State and local levies. 3. Eligible exporters receive refunds in the form of e-scrips. 4. The e-scrips are transferable and can be used for payment of basic customs duty. Which of the statements given above are correct?
Statement 1 is true: DGFT states that RoDTEP has been operationalized for exports from 01.01.2021. Statement 2 is false: the mechanism covers central, state and local level taxes, duties and levies not refunded elsewhere. Statement 3 is true because eligible exporters are issued e-scrips as refund. Statement 4 is true because those e-scrips are transferable and used for payment of basic customs duty.
Q3Consider the following statements about ineligible exports under RoDTEP: 1. Export of imported goods covered under paragraph 2.46 of FTP is ineligible. 2. Export products subject to minimum export price or export duty are ineligible. 3. Exports through trans-shipment, meaning exports originating in a third country but trans-shipped through India, are eligible for RoDTEP. 4. Exports for which electronic documentation in ICEGATE EDI has not been generated are ineligible. Which of the statements given above are correct?
Statements 1, 2 and 4 are correct exclusions under FTP para 4.55. Statement 3 is incorrect because trans-shipment exports originating in a third country but trans-shipped through India are expressly listed as ineligible, not eligible.
Q4Consider the following statements about RoDTEP instruments and rates: 1. Duty-credit or electronic scrips issued under RoDTEP are transferable. 2. Such scrips can be used only for paying Integrated GST on imports. 3. The notified rates and remission amounts applied to eligible exports from 1 January 2021 even if the detailed rates were notified later. 4. A RoDTEP Annual Return is mandatory even when the total RoDTEP claim of an IEC is below Rs 1 crore in a financial year. Which of the statements given above are correct?
Statement 1 is true because the official release describes the duty-credit or electronic scrip as transferable. Statement 2 is false: the release mentions use of the credit to pay Basic Customs Duty on imported goods, not only Integrated GST. Statement 3 is true: DGFT's rate notification applied the rates and remission amounts to exports from 1 January 2021. Statement 4 is false because DGFT states that filing the Annual Return is not mandatory below the Rs 1 crore total-claim threshold, although voluntary filing is allowed.
Q5Consider the following statements about the objective and rate structure of RoDTEP: 1. RoDTEP is meant to refund duties, taxes and levies at the central, state and local level borne on the exported product. 2. Duties and taxes already exempted, remitted or credited are also eligible for RoDTEP rebate. 3. RoDTEP rebate can be notified as a percentage of FOB value with a value cap, or as a fixed amount per unit for some export items. Which of the statements given above are correct?
Statement 1 is correct: RoDTEP covers central, state and local duties, taxes and levies borne on exported products, including embedded indirect incidence. Statement 2 is incorrect because duties and taxes already exempted, remitted or credited are specifically excluded from rebate. Statement 3 is correct: the rebate may be percentage-based with a value cap, and a fixed per-unit rebate can also be notified for some items.
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6Consider the following statements about the initial implementation of RoDTEP: 1. The benefit was made available from 1 January 2021 for eligible exports, even if rates and details were prescribed later. 2. Details of eligible tariff lines, rates, caps, exclusions and procedures were to be notified or made public shortly after implementation. 3. The scheme was implemented only after all product-wise rates had already been notified. 4. The benefit was subject to conditions, restrictions, exclusions, ineligibility and procedural requirements as notified. Which of the statements given above are correct?
7Consider the following statements about budget discipline under RoDTEP: 1. RoDTEP operates within a budgetary framework for each financial year. 2. Arrears or contingent liabilities under RoDTEP cannot be carried over to the next financial year. 3. Efforts are to be made to review RoDTEP rates annually and notify them before the beginning of a financial year. Which of the statements given above are correct?
8Consider the following statements about selected RoDTEP exclusions: 1. Products restricted for export under Schedule-2 of Export Policy in ITC (HS) are ineligible. 2. Deemed exports are eligible for RoDTEP because they are treated at par with physical exports. 3. Supplies of products manufactured by DTA units to SEZ/FTWZ units are ineligible. 4. Goods taken into use after manufacture remain eligible for RoDTEP if they are later exported. Which of the statements given above are correct?
9Consider the following statements regarding the RoDTEP Export Scheme: 1. The Government decided to extend RoDTEP benefit to all export goods with effect from 1 January 2021. 2. Notified RoDTEP rates were to apply only from the later date on which rates were notified, not from 1 January 2021. 3. An exporter intending to avail RoDTEP benefit had to declare the intention for each export item in the shipping bill or bill of export. Which of the statements given above are correct?
10Consider the following statements about RoDTEP rates and eligible items: 1. Rebate may be granted as a notified percentage of FOB value. 2. Value caps per unit may be prescribed wherever required. 3. The notified 8-digit HS Code is relevant for identifying covered export items. 4. RoDTEP rates are fixed uniformly for all products without any item-wise notification. Which of the statements given above are correct?
11Consider the following statements regarding DGFT's description of RoDTEP: 1. DGFT states that RoDTEP has been operationalized for exports from 01.01.2021. 2. DGFT states that exporters of eligible items are issued e-scrips as refund. 3. DGFT states that e-scrips under RoDTEP are used for payment of export duty only. Which of the statements given above are correct?
12Consider the following statements about ineligible exports under RoDTEP: 1. Export products subject to Minimum Export Price or export duty are ineligible. 2. Deemed exports are ineligible. 3. Exports through non-EDI ports are eligible even when electronic documentation in ICEGATE EDI is not generated. Which of the statements given above are correct?
13Consider the following statements about monitoring and safeguards under RoDTEP: 1. Exporters must keep records substantiating claims made under the scheme for audit and verification. 2. CBIC is to put in place monitoring and audit with an IT-based Risk Management System for sample physical verification. 3. The guidelines expressly remove any penalty mechanism for fraud or misuse. 4. Safeguards like those operating under Drawback Scheme, IGST and other GST export refunds may apply to RoDTEP claims. Which of the statements given above are correct?
14Consider the following statements about RoDTEP after its 2021 notification: 1. Rates of rebate under Appendix 4R are notified as a percentage of FOB value with a value cap per unit in some cases. 2. DGFT Notification No. 19/2015-20 dated 17 August 2021 notified Appendix 4R after the scheme had already taken effect from 1 January 2021. 3. Appendix 4R is a list of import-duty exemptions for raw materials, not export-product remission rates. 4. The rates table uses tariff item descriptions and units such as kilogram, number or square metre for different products. Which of the statements given above are correct?
15Consider the following statements about ineligible exports under RoDTEP: 1. Deemed exports are eligible for RoDTEP because they are treated like physical exports. 2. Export products subject to Minimum Export Price or export duty are not eligible for RoDTEP rebate. 3. Products restricted for export under Schedule-2 of Export Policy in ITC(HS) are automatically eligible for RoDTEP. Which of the statements given above are correct?