RoDTEP Scheme — India’s flagship export incentive program designed to make domestic goods more competitive globally.
🌍 What is RoDTEP?
RoDTEP stands for Remission of Duties and Taxes on Exported Products. It was launched on 1 January 2021 to replace the MEIS (Merchandise Exports from India Scheme), following a WTO ruling that deemed MEIS non-compliant with global trade norms.
RoDTEP ensures that exporters are reimbursed for embedded taxes and duties that were previously non-refundable — such as:
- Mandi tax
- VAT on fuel
- Coal cess
- Central excise duty on transportation fuel
- Electricity duty used in manufacturing
These levies are refunded via electronic duty credit scrips, which are transferable and can be used to pay basic customs duty.
🎯 Objectives
- Make Indian exports WTO-compliant
- Ensure zero-rating of exports by refunding hidden taxes
- Boost competitiveness of Indian goods in global markets
- Promote digitization and transparency in export incentives
📝 Key Features
Exporters must declare RoDTEP claims at the time of export. Once the Export General Manifest (EGM) is filed, customs processes the claim and issues a scroll listing eligible shipping bills. Exporters can then generate scrips via their ICEGATE account.
🛑 Exclusions & Updates
- Initially excluded: Advance Authorization, EOUs, and SEZs
- These categories were restored under RoDTEP from 1 June 2025 onward
- RoDTEP now falls under Chapter 4 of the Foreign Trade Policy 2023
📗 Helpful Resources
- DGFT RoDTEP Rate List – Appendix 4R
RoSCTL Scheme — one of India’s key export incentive programs tailored specifically for the textile sector.
👕 What is RoSCTL?
RoSCTL stands for Rebate of State and Central Taxes and Levies. It’s a government-backed scheme that provides duty credit scrips to exporters of apparel and made-up articles to refund taxes that are not otherwise reimbursed.
It was introduced by the Ministry of Textiles in March 2019 to replace the earlier RoSL (Rebate of State Levies) scheme and align with WTO norms.
🎯 Objective
RoSCTL aims to:
- Refund embedded taxes and levies such as VAT on fuel, electricity duty, mandi tax, etc.
- Ensure zero-rating of exports for textile products
- Help exporters reduce costs and compete globally
- Replace non-compliant schemes like MEIS with a WTO-friendly alternative
🧵 Who Can Apply?
Exporters of:
- Readymade garments
- Made-up textile articles (e.g., towels, bed linen, curtains)
These must be classified under eligible HS codes listed in Appendix 4B of the Foreign Trade Policy.
📝 How to Claim RoSCTL
- Declare RoSCTL claim in the shipping bill at the time of export
- Once the Export General Manifest (EGM) is filed, customs generates a scroll
- Exporter logs into the ICEGATE portal to generate duty credit scrips
- Scrips are transferable and can be used to pay basic customs duty
📅 Validity & Updates
- RoSCTL continues under Foreign Trade Policy 2023, governed by Chapter 4
- Latest procedural updates were issued via Customs Notification No. 46/2023
- Exporters must ensure correct HS code declaration and linkage to eligible categories
📗 Helpful Resources