The Remission of Duties and Taxes on Exported Products (RoDTEP) scheme and the Rebate of State and Central Taxes and Levies (RoSCTL) scheme are export incentive mechanisms in India. Both schemes are implemented through the Indian Customs Electronic Gateway (ICEGATE) portal for e-scrip generation and management.
RoDTEP Scheme
RoDTEP was launched in 2021 by the Department of Commerce, Ministry of Commerce and Industry. It replaced the Merchandise Export Incentive Scheme (MEIS) and provides refunds on embedded taxes, duties and levies that are not refunded elsewhere. The scheme has been extended until 30 September 2026. It is a customs-based remission scheme for exported products.
RoSCTL Scheme
RoSCTL was operationalised on 7 March 2019 by the Ministry of Textiles. It applies to apparel and made-up exports and rebates embedded State and Central taxes and levies that are not covered under other schemes. The scheme has been extended until 30 September 2026, or until approval under the 16th Finance Commission cycle, whichever is earlier. The existing guidelines remain unchanged.
Export Realisation and FOB Value
The deadline for realisation of export proceeds under both schemes has been extended to 15 months. The extension applies to cases affected by global economic uncertainty and logistical bottlenecks. CBIC Circular No. 20/2026-Customs, dated 10 April 2026, states that RoDTEP and RoSCTL benefits can be claimed on the full Free on Board (FOB) value. The circular permits this treatment when deductions for agency commission and foreign bank charges do not exceed 12.5% of FOB value.
Deemed Realisation and ECGC
The same CBIC circular states that compensation received from the Export Credit Guarantee Corporation (ECGC) for short realisation of export proceeds may be treated as deemed realisation. The benefit is subject to Reserve Bank of India write-off and a foreign mission certificate.
Scheme Administration
- RoDTEP and RoSCTL use ICEGATE for digital processing of export incentive claims.
- ICEGATE is the electronic gateway of Indian Customs for filing and tracking customs-related transactions.
- RoDTEP covers exported products, while RoSCTL is specific to apparel and made-up exports.