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Government schemes · Position checked 1 October 2026

Export Incentives in India: RoDTEP, RoSCTL, Duty Drawback and More

RoDTEP and RoSCTL are both notified until 31 December 2026. Duty Drawback, Advance Authorisation and EPCG continue. Apparel in Chapters 61, 62 and 63 claims RoSCTL, not RoDTEP.

RoDTEP to 31 Dec 2026RoSCTL: Chapters 61 to 63Drawback is permanentIES closed 31 Dec 2024
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Direct answer

Export incentives in India are government remissions that offset taxes and duties an exporter still pays after GST. As on 1 October 2026, RoDTEP and RoSCTL are both notified until 31 December 2026. Duty Drawback, Advance Authorisation and EPCG continue under Foreign Trade Policy 2023. The Interest Equalisation Scheme closed on 31 December 2024. Cheaper export credit now sits under the Export Promotion Mission. Apparel and made-ups in ITC (HS) Chapters 61, 62 and 63 claim RoSCTL, not RoDTEP. Other eligible goods claim RoDTEP, under Appendix 4R for DTA units and Appendix 4RE for Advance Authorisation, EOU and SEZ units. RoDTEP and Duty Drawback can be claimed on the same shipment. RoDTEP and RoSCTL cannot.

Reviewed by Pratham Agarwal, Founder and Principal EXIM Consultant, Rasp International. ISO 9001:2015 certified advisory. This is the comparison hub. Rates for a specific eight-digit line live on the linked scheme guides and change by notification.

30 Sep
Last notified day for RoDTEP, and for RoSCTL unless the Finance Commission cycle closes it sooner.
4R / 4RE
Appendix 4R rates DTA exports. Appendix 4RE rates Advance Authorisation, EOU and SEZ exports.
2.75%
EPM interest subvention on eligible rupee export credit. Cap Rs 50 lakh. The old 3% and 5% Interest Equalisation rates are dead.
Rs 50L
TRACE ceiling per IEC per year after the 1 July 2026 revision, for certification and audit costs not yet incurred.

The rule that decides which scheme applies

Start with the eight-digit ITC (HS) code, not the product name. Then ask what cost you are trying to remove. Embedded taxes that GST does not refund are a RoDTEP or RoSCTL question. Customs duty on imported inputs is a Duty Drawback or Advance Authorisation question. Customs duty on a machine is an EPCG question. Interest on rupee packing credit is an Export Promotion Mission question. A testing or audit invoice is a TRACE question. Claiming the wrong one, or claiming two that cover the same tax, is how exporters either leave money unfiled or invite a recovery with interest.

The rule that decides everything: Chapters 61, 62 and 63 take RoSCTL. Everything else that is eligible takes RoDTEP. Duty Drawback can sit beside either of them. Advance Authorisation and EPCG are import-side reliefs, not substitutes for the rebate on the shipping bill.

Export incentive status as on 27 September 2026

Use this table before you put a rebate into a price. The chart underneath is the same position, drawn for a quick read. The legal basis for each row is in the sources at the bottom of this page.

Indian export incentive schemes compared, position checked 27 September 2026
SchemeWhat it offsetsStatusWhere the claim is filed
RoDTEPEmbedded central, state and local taxes not refunded under GST or Duty DrawbackNotified to 31 December 2026 under Notification No. 41/2026-27. Appendix 4R for DTA. Appendix 4RE for AA, EOU and SEZ.Reward flag on the shipping bill, then an e-scrip in the ICEGATE ledger
RoSCTLThe same embedded taxes, only for apparel and made-upsChapters 61, 62 and 63. To 31 December 2026, at existing rates.Reward flag on the shipping bill, then an ICEGATE e-scrip
Duty DrawbackCustoms duty paid on imported inputs used in the exported goodsPermanent. All Industry Rate, or a Brand Rate fixed for your product.AIR on the shipping bill. Brand Rate with the Customs commissionerate. Paid to the bank, not as a scrip.
Advance AuthorisationCustoms duty on inputs that physically go into the export productLive under FTP 2023 Chapter 4. Benefit is at import. Closure is the EODC.DGFT authorisation, then export within the obligation period
EPCGCustoms duty on capital goodsLive under FTP 2023 Chapter 5. Export obligation is six times the duty saved, in six years.DGFT authorisation
EPM interest subventionPart of the interest on pre-shipment and post-shipment rupee export creditLive. 2.75% a year. Cap Rs 50 lakh per exporter per year. UIN before the bank disburses.Intent and UIN on the DGFT portal, then the lending bank
TRACEExport testing, inspection, certification and audit costLive under Niryat Disha. Prospective only.DGFT portal, before the certification is paid for
Interest EqualisationThe previous interest subsidy on rupee export creditClosed 31 December 2024. Not revived.Do not file a new claim
MEIS and SEISThe old merchandise and services duty-credit rewardsClosed. MEIS from 1 January 2021. SEIS from 1 April 2020.No new claims

Need the percentage for one line, not the scheme map? Use the RoDTEP and RoSCTL duty calculator, then read the RoDTEP rates 2026 note before you lock a quote past 30 September.

What you can claim together

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Can be combined

RoDTEP and Duty Drawback

Different taxes. Drawback returns customs duty you already paid on imported inputs. RoDTEP returns embedded taxes such as electricity duty, mandi tax and fuel VAT that never entered GST. Mark both on the shipping bill.

Can be combined

RoSCTL and Duty Drawback

Same logic, for Chapters 61, 62 and 63. RoSCTL takes the place of RoDTEP. Drawback can still apply if imported inputs carried customs duty.

Can be combined

Advance Authorisation and Appendix 4RE

Advance Authorisation removes customs duty on the imported input. It does not rebate the embedded domestic taxes. Those, where the line is notified, are Appendix 4RE of RoDTEP, not Appendix 4R. The rate is often different. A wrong schedule is a wrong claim.

Do not combine

RoDTEP and RoSCTL

One line, one rebate. Garments and made-ups take RoSCTL. Yarn, fabric and non-apparel goods take RoDTEP. Filing both does not increase the scrip.

Do not combine

Drawback and Advance Authorisation on the same input

You cannot take duty-free import of an input and also take drawback of the duty you did not pay on that input. If only some inputs are imported under authorisation, the drawback or brand-rate claim has to exclude them.

Do not file

MEIS, SEIS, or a new Interest Equalisation claim

All three are closed. A bank or a portal still showing the old 3 percent or 5 percent Interest Equalisation rate is using a dead scheme. The live rate is the Export Promotion Mission rate of 2.75 percent, and only with a UIN issued before disbursement.

Active schemes, and the mistake that kills each one

Until 31 Dec 2026

RoDTEP

Remission of Duties and Taxes on Exported Products. It zero-rates the embedded taxes GST does not refund, as a percentage of FOB value subject to a per-unit cap. The full rates were restored on 23 March 2026 by Notification 66/2025-26, after a 50 percent cut on 23 February 2026. Notification 74/2025-26 then extended those restored Appendix 4R and 4RE rates to 30 September 2026, and Notification 41/2026-27 dated 30 September 2026 carried them, unchanged, to 31 December 2026. Notification 15/2026-27 realigned 194 tariff lines from 1 May 2026. The scrip is generated in the ICEGATE ledger only if the reward flag was on the shipping bill. It can be used for basic customs duty or transferred. It is not paid to your bank.

Deadline guide · RoDTEP consultant

Chapters 61 to 63

RoSCTL

Rebate of State and Central Taxes and Levies. It is the textile scheme, not a top-up on RoDTEP. Knitted apparel is Chapter 61, woven apparel is Chapter 62, made-ups such as bed linen are Chapter 63. Cotton, yarn and fabric outside those chapters stay on RoDTEP. The 31 March 2026 extension ran to 30 September 2026. On 30 September 2026 the Ministry of Textiles extended RoSCTL again, to 31 December 2026, at existing rates. Apparel exporters pricing January 2027 shipments should not assume RoSCTL.

Permanent

Duty Drawback

Section 75 of the Customs Act, 1962. All Industry Rates are a published percentage. You tick the drawback option on the shipping bill and do not have to prove your own duty paid. A Brand Rate is fixed for you when the AIR is too low, or when no AIR exists, against actual consumption and duty records. Drawback is credited to the bank account registered on ICEGATE. If the IFSC or account number does not match, the scroll fails PFMS even though the scheme is fine. That registration is covered on the IFSC on ICEGATE page.

FTP 2023

Advance Authorisation

Duty-free import of inputs that are physically incorporated in the export product, including packing material where the norms allow it. Norms are a published SION or a self-declared norm ratified by the Norms Committee. Basic customs duty is not paid, so there is nothing to drawback on those inputs. The failure is almost never the licence issue. It is the Export Obligation Discharge Certificate that was never filed, after which duty plus interest is recoverable. Read the Advance Authorisation guide before you import.

Capital goods

EPCG

Export Promotion Capital Goods. Import of capital goods at zero customs duty against an export obligation of six times the duty saved, to be completed in six years. It covers pre-production, production and post-production equipment. Miss the obligation and customs duty plus interest comes back. The step-by-step filing note is How to claim EPCG in 2026. Closure is a separate job from the licence.

Special Zones

SEZ Benefits & Exemptions

Units in Special Economic Zones operate under a duty-free enclave regime with zero-rated supplies, duty-free capital goods and integrated GST exemptions. Review our comprehensive guide on SEZ benefits for Indian exporters to contrast SEZ mechanics against domestic tariff area remissions.

Digital EXIM

Cross Border E-Commerce Export Setup

Selling through global marketplaces or direct international storefronts? Claim postal export incentives, automate CSB-V customs clearance and manage foreign payment reconciliation with our cross border e-commerce setup guide.

Credit and certification

Export Promotion Mission

Approved by the Union Cabinet on 12 November 2025. Outlay Rs 25,060 crore across FY 2025-26 to FY 2030-31. DGFT is the nodal agency. Niryat Protsahan is the money: interest subvention at 2.75 percent, collateral support, factoring. Niryat Disha is everything else, including TRACE, which reimburses up to 95 percent of eligible certification cost for micro and small enterprises and 80 percent for medium enterprises, capped at Rs 50 lakh per IEC per year. TRACE does not pay invoices that were raised before you applied.

Schemes that are closed

Closed

MEIS

Merchandise Exports from India Scheme stopped for exports on or after 1 January 2021, after a WTO finding against India. RoDTEP is the merchandise replacement. No new MEIS claim is available.

Closed

SEIS

Service Exports from India Scheme stopped for services rendered on or after 1 April 2020. FTP 2023 has not put a services scrip in its place. Service exporters should not budget a SEIS-style percentage.

Closed

Interest Equalisation

Ended 31 December 2024. The last live structure was not the 3 percent and 5 percent figures still repeated on old pages. Replacement support is the Export Promotion Mission subvention, and only if the UIN exists before disbursement.

Preferential origin is not an incentive scheme, but it changes the duty your buyer pays. See GSP, REX self-certification and certificates of origin. Buyer non-payment risk is insurance, not a rebate: ECGC and trade finance.

How a claim actually moves

Most incentive money is lost before anyone files a “claim”. The shipping bill is the claim.

1

Fix the eight-digit code

The rate, the cap and the choice between RoDTEP and RoSCTL all sit on the tariff line. A nearby code can zero the rebate with no error message. This is an HS classification decision, not a marketing description.

2

Mark the flag before Let Export Order

RoDTEP, RoSCTL and All Industry Rate drawback are declared on the shipping bill. After LEO the declaration is not added back. A licensed customs broker files the bill. Rasp International checks the flag, the scheme code and the authorisation number before that filing.

3

Wait for the scroll, then act

Drawback, once scrolled, is paid to the ICEGATE-registered bank account. RoDTEP and RoSCTL do not reach the bank at all. Someone has to log into the ICEGATE ledger, select the shipping bills and generate the e-scrip. An ungenerated scroll is not money.

4

Use or sell the scrip before it expires

The expiry date is the one printed on the scrip in the ledger. An expired scrip is not revived in the ordinary course. Use it against basic customs duty or transfer it while it is valid. Realise export proceeds. If the foreign exchange does not come in, the rebate can be recovered with interest.

5

Close what you opened

Advance Authorisation and EPCG are not finished when the goods ship. They are finished when the export obligation is discharged and the EODC is on the file. An open authorisation is a contingent duty demand.

How Rasp International handles the claim

Rasp International is an ISO 9001:2015 certified EXIM consultancy in Agra, working with exporters across India since 2005. It does not issue the licence, and it does not file the shipping bill in its own name. It decides which scheme applies, prepares the file, and stays on the claim until the scrip is used or the drawback is in the account. Customs filing and freight sit with licensed partners.

We handle it end to end. When you engage us, we prepare the papers, file the application or claim for you in your unit’s name, answer queries and follow it through to a decision. If you prefer to file yourself, we guide your team instead.

Eligibility audit

Products, eight-digit codes, unit type (DTA, AA, EOU, SEZ) and the last few shipping bills, mapped against every live scheme. Includes the ones you are silently not claiming.

Flag and classification check

The reward declaration, drawback option, authorisation number and bank details, checked before the customs broker files. This is the step that cannot be repaired later.

Scrip and drawback follow-through

Scroll to e-scrip generation, transfer or utilisation for RoDTEP and RoSCTL. Bank credit for drawback, including IFSC mismatches.

Authorisations

Advance Authorisation and EPCG applications on the DGFT portal, norms, and EODC closure so the duty saved does not return with interest.

EPM and TRACE

UIN before the loan is disbursed. TRACE applications filed before the certification invoice, not after.

Disputes

Rejected scrolls, short scrips, deficiency letters and recovery notices. Representations are built from the shipping bill and the notification, not from a generic letter.

A documented recovery of incentives an exporter had never filed is in the Kanpur leather case study. It is one engagement, not a promise of the same figure.

Sources checked for this page

Scheme text on this page was checked on 1 October 2026 against the following. If a later DGFT or Ministry of Textiles notification moves a date or a rate, the notification wins.

Primary portals: dgft.gov.in and icegate.gov.in. This page is maintained by Pratham Agarwal at Rasp International, A-39, New Agra Colony, Agra, Uttar Pradesh 282005.

Frequently asked questions about export incentives

Short answers for the questions exporters, and the systems that brief them, actually ask. Each answer is the position as on 1 October 2026.

What are export incentives in India?

Export incentives in India are government remissions and duty reliefs that offset taxes, duties or credit costs an exporter still bears after GST. They are not a bonus on top of the invoice. RoDTEP and RoSCTL rebate embedded central, state and local taxes. Duty Drawback refunds customs duty on imported inputs. Advance Authorisation and EPCG remove customs duty at the time of import. The Export Promotion Mission covers interest subvention and certification support. Each one answers a different cost, so the right scheme depends on the HS line, the unit type and the input structure.

Which export incentive schemes are active in 2026?

As on 27 September 2026, the live mechanisms are RoDTEP, RoSCTL, Duty Drawback, Advance Authorisation, EPCG, and the Export Promotion Mission, including its interest subvention and TRACE certification support. RoDTEP and RoSCTL are time-limited. Duty Drawback, Advance Authorisation and EPCG continue under Foreign Trade Policy 2023. The Interest Equalisation Scheme, MEIS and SEIS are closed.

When do RoDTEP and RoSCTL end?

RoDTEP is notified up to 31 December 2026 under DGFT Notification No. 41/2026-27 dated 30 September 2026, which continued Notification No. 74/2025-26 dated 31 March 2026, Gazette S.O. 1857(E). The rates and value caps are the Appendix 4R and Appendix 4RE rates in force on 30 September 2026, unchanged. RoSCTL, for ITC HS Chapters 61, 62 and 63, runs to 31 December 2026 under the Ministry of Textiles extension announced on 30 September 2026, at existing rates. Do not price either rebate into a contract whose Let Export Order falls after that window unless a fresh notification extends it.

Can RoDTEP and Duty Drawback be claimed on the same shipment?

Yes, on an ordinary DTA shipment. They refund different things. Duty Drawback, under Section 75 of the Customs Act, 1962, refunds customs duty paid on imported inputs. RoDTEP refunds embedded central, state and local taxes that GST and drawback do not cover. Both flags have to be marked on the shipping bill before the Let Export Order. A missing flag cannot be added later.

Can RoDTEP and RoSCTL be claimed together?

No. Not on the same tariff line. Finished garments, apparel and made-ups in ITC HS Chapters 61, 62 and 63 claim RoSCTL. Fibre, yarn, fabric and other goods outside those chapters claim RoDTEP. Filing both on one line is a wrong claim, not a higher claim.

Do SEZ, EOU and Advance Authorisation exporters get RoDTEP?

Yes, where the eight-digit line is notified in Appendix 4RE. DGFT Notification No. 74/2025-26 carried both Appendix 4R, for DTA exports, and Appendix 4RE, for Advance Authorisation, EOU and SEZ exports, through 30 September 2026, and Notification No. 41/2026-27 continues both to 31 December 2026. Notification No. 15/2026-27 dated 30 April 2026 realigned both schedules to the Finance Act 2026 tariff from 1 May 2026. A line that is not in 4RE is not eligible just because the unit is in an SEZ. DFIA, restricted and prohibited goods, goods under a minimum export price, and goods imported and re-exported in the same form stay out. For the wider duty, GST and tax position of a zone unit, see SEZ benefits for exporters.

Is the Interest Equalisation Scheme still available in 2026?

No. The Interest Equalisation Scheme closed on 31 December 2024 and has not been revived. Interest support now sits under the Export Promotion Mission: 2.75 percent a year on eligible pre-shipment and post-shipment rupee export credit, capped at Rs 50 lakh per exporter per financial year. The DGFT unique identification number must exist before the bank disburses the loan. From 1 April 2026 the bank is reimbursed by Exim Bank, not the Reserve Bank of India, under DGFT Trade Notice No. 17/2026-27 dated 7 August 2026. The exporter still files the intent on the DGFT portal.

What replaced MEIS and SEIS?

MEIS closed for exports made on or after 1 January 2021 and was replaced, for merchandise, by RoDTEP. SEIS closed for services rendered on or after 1 April 2020. Foreign Trade Policy 2023 has not announced a like-for-like services scrip scheme. Old MEIS and SEIS scrips that have expired are not revalidated in the ordinary course.

What is the Export Promotion Mission?

The Export Promotion Mission is a six-year central scheme approved by the Union Cabinet on 12 November 2025, with an outlay of Rs 25,060 crore from FY 2025-26 to FY 2030-31. DGFT is the nodal agency. Niryat Protsahan is the financial arm: interest subvention, collateral support, factoring and related credit. Niryat Disha is the non-financial arm: certification reimbursement under TRACE, logistics, warehousing, market access, branding and trade intelligence. It is the umbrella that replaced a set of older fragmented schemes, including Interest Equalisation.

What is TRACE, and can past certification invoices be claimed?

TRACE, Trade Regulations, Accreditation and Compliance Enablement, reimburses a share of what an MSME exporter spends on international testing, inspection, certification and audits. It sits under Niryat Disha. After the 1 July 2026 revision, support is up to 95 percent for micro and small enterprises and 80 percent for medium enterprises, with a ceiling of Rs 50 lakh per IEC per financial year. It is prospective. Certification paid for before the application does not qualify. The operative guide is the TRACE guide.

What happens if the RoDTEP or RoSCTL flag is missing on the shipping bill?

The claim is lost. The reward intent has to be declared when the shipping bill is filed. It cannot be added after the Let Export Order. This is the single most common total loss in both schemes. Check the flag before the goods are cleared, not when the scrip fails to appear.

Does Rasp International file the shipping bill itself?

No. Rasp International does not hold a customs broker licence under the Customs Brokers Licensing Regulations, 2018. A licensed customs broker in the firm’s network files the shipping bill. Rasp International checks the HS code, the scheme flag, the authorisation numbers and the bank details before that filing, then follows the scroll, the e-scrip or the drawback credit through to use or sale.

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