Export Incentives, RoDTEP & Duty Remissions

RoDTEP Scheme (Remission of Duties & Taxes on Exported Products)

RoDTEP is India's flagship export promotion mechanism that replaced the legacy MEIS program. It reimburses unrefunded central, state, and local taxes embedded in export supply chains (such as VAT on fuel used in transportation, electricity duties, mandi taxes, and stamp duties).

Our RoDTEP Advisory Scope:

• Mandatory Shipping Bill Declaration: Ensuring your CHA files the mandatory "INFO TYPE = D" and "INFO CODE = RODTEPY" on every outbound bill.
• ICEGATE e-Scrip Generation: Setting up and managing your electronic duty credit ledger on ICEGATE to create scrips once export scrolls are generated.
• Scrip Utilization & Trading: Utilizing scrips to offset Basic Customs Duty (BCD) on inbound shipments or legally transferring/selling them to other importers.
• Error Resolution: Rectifying ICEGATE scroll generation bottlenecks, BRC realization discrepancies, and tariff rate errors.

RoSCTL (Rebate of State & Central Taxes & Levies)

The RoSCTL scheme operates as a dedicated duty rebate program specifically formulated for India's labor-intensive textile and garment manufacturing clusters. It offsets non-GST state and central taxes, giving Indian garment exporters a vital competitive edge against international suppliers in Bangladesh and Vietnam.

Our RoSCTL Services:

• Eligibility Verification: Mapping yarn, fabric, and garment items to appropriate schedule rates and caps.
• ICEGATE Ledger Operations: Generating RoSCTL credit scrips from eligible export shipping bills.
• Scrip Use & Transfer: Advice on using scrips against import duty or transferring them to other importers.
• Compliance Auditing: Ensuring no double-dipping between RoSCTL and incompatible Advance Authorisations.

Duty Drawback (All-Industry & Special Brand Rate)

Duty Drawback refunds Customs and Central Excise duties previously paid on imported or indigenous inputs used in the manufacture of export merchandise. It can operate on pre-determined schedule rates or through custom Brand Rate fixations.

• All-Industry Rates (AIR): Regular processing of standardized drawback claims directly credited to the exporter's bank account via ICEGATE.
• Special Brand Rate Fixation: When AIR rates do not cover at least four-fifths of the actual customs duty paid, we file for brand rate fixation before the Principal Commissioner of Customs.
• Comparing Your Options: Working out whether RoDTEP, Drawback or Advance Authorisation gives the better net benefit for your product line.

Deemed Export Incentives & TED Refunds

Supplies of manufactured goods that do not leave the country but meet specified developmental criteria (such as supplies to EOUs, SEZs, Power Projects, and UN Aid projects) can qualify for deemed export benefits.

• Advance Authorisation for Deemed Exports: Sourcing raw materials duty-free for supplies made to eligible downstream projects.
• Terminal Excise Duty (TED) Refunds: Filing and recovering uncredited excise duties where supplies are exempt.
• Deemed Export Drawback: Claiming refund of duties on inputs used in intermediate deemed supplies.