Import & Export
RoDTEP & ROSCTL: India’s Export Incentive Schemes (2026 Update)
RoDTEP and ROSCTL refund embedded taxes and levies on exported products. Here is who qualifies, how the e‑scrips works, rate ranges, the mandatory eBRC link, and how to capture the full benefit — with a contact to get your rates sorted.
RoDTEP at a glance
RoDTEP refunds the embedded central taxes and levies that exporters pay as part of the BCD but which are not recovered under any other mechanism. The scheme is designed to neutralise the tax cascade on exported products and improve India's global competitiveness.
| Parameter | Detail |
|---|---|
| Benefit rate | 0.3 %–3.9 % of FOB export value |
| Eligibility | All export products realised and reported via eBRC |
| Issuing authority | DGFT (Directorate General of Foreign Trade) |
| Delivery mechanism | Transferable e‑scrips (PDF) usable for basic customs duty |
| Current extension | Till 30 Sep 2026 (rates frozen at 31 Mar 2026 levels) |
| IEC requirement | Mandatory; annual April‑June updation required |
ROSCTL at a glance
ROSCTL targets apparel, garments and made‑ups exporters. It rebates the embedded State and Central taxes and levies that are not covered under any other scheme, on the principle of zero‑rating exports. The benefit is especially significant for MSME exporters, who form the majority of beneficiaries.
| Parameter | Detail |
|---|---|
| Benefit scope | Apparel, garments and made‑ups (ITC‑HS Chapters 61, 62, 63) |
| Operative since | 7 Mar 2019 |
| Issuing authority | Ministry of Textiles (applied through DGFT portal) |
| Delivery mechanism | Digital scroll at ICEGATE (custom‑verified, 3‑day processing target) |
| Current extension | Till 30 Sep 2026 or till 16th Finance Commission approval |
| IEC requirement | Mandatory |
How the e‑BRC triggers both schemes
The eBRC (Electronic Bank Realisation Certificate) is the single point of linkage. When an exporter realises export proceeds through an Authorised Dealer (AD) bank, the bank auto‑generates an eBRC on the DGFT portal and links it to the shipping bill. This eBRC is the prerequisite document for both RoDTEP and ROSCTL: without a valid eBRC, the claim is rejected and the remission benefit is forfeited. Ensure the IEC is active (annual updation completed by 30 June) before the realisation date.
Rate changes effective 01 May 2026
The DGFT revised the RoDTEP Schedule (Notification No. 15/2026‑27‑DGFT) with effect from 1 May 2026. 142 new 8‑digit HS tariff lines were added to Appendix 4R and Appendix 4RE, while 50 existing lines were deleted. The change aligns the remission rates with the amended Customs Tariff Act (Finance Act No. 3 of 2026). Exporters should verify their product's HS code against the updated schedule to ensure they are claiming the correct rate.
Common pitfalls to avoid
- Missing the IEC April‑June updation → deactivation on 1 July → RoDTEP benefits frozen.
- Shipping without realisation reported → no eBRC generated → no RoDTEP.
- Using an outdated HS code against the pre‑01‑May‑2026 RoDTEP schedule.
- Assuming ROSCTL applies to all textile exports — it is limited to Chapters 61‑63; other textile products fall under RoDTEP.
- Not recording the e‑scrips/ scrolls — they are assets that can offset BCD on imports or improve export quotations.
E‑scrips: transferability & validity
RoDTEP issues e‑scrips (PDF documents) that are transferable. If you do not use an e‑scrip for your own import or export, you can transfer it to another IEC‑registered exporter through the DGFT portal. The transfer is validated by DGFT; unverified transfers are rejected. The e‑scrips are valid till 30 September 2026 (the current scheme extension). Each e‑scrip carries the export quantity, FOB value and remission rate — you can apply it against basic customs duty on a future import, or retain it as a credit. Our team can help you validate a transfer or apply the e‑scrip to reduce your effective tax burden.
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Frequently asked questions
What is RoDTEP?
RoDTEP (Remission of Duties and Taxes on Exported Products) is a central-government scheme that reimburses taxes/duties/levies incurred in the manufacture and distribution of exported products that are not refunded under any other mechanism. The benefit is 0.3 %–3.9 % of FOB export value, linked to input taxes paid, and is issued as transferable e‑scrips (PDF documents) that can be used to pay basic customs duty. The e‑scrips are valid till 30 September 2026 (the current scheme extension) and can be transferred to another IEC‑registered exporter through the DGFT portal; unverified transfers are rejected.
What is ROSCTL?
ROSCTL (Rebate of State and Central Levies and Taxes) rebates all embedded State and Central taxes/levies for exports of apparel, garments and made‑ups (ITC‑HS Chapters 61, 62, 63). Operational since 7 Mar 2019, it is based on the principle of zero‑rating exports. The scheme has been extended till 30 Sep 2026 (or till approval under the 16th Finance Commission cycle).
Who can claim RoDTEP?
Any exporter of eligible products whose shipments are realised and reported through the DGFT portal. The eBRC (Electronic Bank Realisation Certificate) generated against the realisation is the trigger — without a valid eBRC, no RoDTEP benefit is payable. IEC must be current (annual April‑June updation mandatory).
Who can claim ROSCTL?
Exporters of apparel, garments and made‑ups who hold a valid IEC. Applications are filed through the DGFT portal. The rebate is calculated on the FOB value and issued as a digital scroll at ICEGATE; CBIC has a “desired” 3‑day processing target to ease exporter cash flow.
How are the benefits delivered — e‑scrips or scrolls?
RoDTEP issues e‑scrips (PDF documents) that are transferable and can be used to pay basic customs duty on imports. ROSCTL issues scrolls at ICEGATE (digital credits to the exporter's ledger). Both represent a reduction in the effective tax burden on exports.
What are the current rate ranges?
RoDTEP rates range between 0.3 % and 3.9 % of the export value, linked to the input taxes the exporter has paid. The exact rate for each product is specified in the RoDTEP Schedule (Appendix 4R for DTA exports, Appendix 4RE for AA/EOU/SEZ exports). ROSCTL rates are product‑specific within the apparel/garments/made‑ups categories and are notified by the Ministry of Textiles.
The scheme was recently extended — till when?
Both schemes have been extended till 30 September 2026. RoDTEP extension (DGFT notification dated 31 Mar 2026) covers all eligible export products at the rates in force as on 31 Mar 2026. ROSCTL extension (Ministry of Textiles, April 2026) continues without change in existing guidelines till 30 Sep 2026 or till approval under the 16th Finance Commission cycle, whichever is earlier.
What is the IEC‑eBRC‑RoDTEP linkage?
1. Exporter ships goods and realises payment through an AD bank. 2. Bank generates an eBRC on the DGFT portal and links it to the shipping bill. 2. The eBRC flags the export as “realised” and activates RoDTEP eligibility for that shipment. 3. DGFT processes the claim and issues the e‑scrip. If the IEC is deactivated (missed April‑June updation by 30 June), the eBRC is rejected and the RoDTEP benefit is frozen until the IEC is reactivated.