Export Incentives in 2026 — RoDTEP, RoSCTL, Duty Drawback, SION Norms and EODC: Status, Claim Route, Pitfalls
Quick answer: RoDTEP, which refunds embedded duties and taxes on exported goods, was extended by a DGFT notification of 30 September 2026 up to 31 December 2026, with the rates and value caps in force on 30 September (Appendices 4R and 4RE) unchanged, for exports from DTA units, Advance Authorisation holders, SEZ units and EOUs. The claim is made in the shipping bill on ICEGATE and the benefit is credited as an e-scrip in your ICEGATE ledger. Because the scheme has been extended in short windows, the date of shipment decides the rate that applies, so the window is checked per shipment. Apparel and made-ups claim under RoSCTL instead, goods exported under Advance Authorisation or EPCG must also close their export obligation with an EODC, and duty drawback is a separate claim that exporters declare on the shipping bill.
Last verified 5 October 2026 — rules on this page checked against the current notifications. We update it the day a rule changes.
Which scheme for which export
| Scheme | What it returns | Status and route |
|---|---|---|
| RoDTEP | Embedded central, state and local duties and taxes not refunded elsewhere, as a percentage of FOB value by tariff item | Extended to 31 December 2026 (DGFT notification of 30 September 2026) at the existing Appendix 4R / 4RE rates and value caps; applies to DTA, Advance Authorisation, SEZ and EOU exports; claimed in the shipping bill on ICEGATE and credited as an e-scrip |
| RoSCTL | Embedded state and central taxes on apparel, garments and made-ups | Notified separately for textile items; products outside its list can claim RoDTEP; the window for current shipments is confirmed on the DGFT/CBIC notification before filing |
| Duty drawback | Customs duty content of inputs used in exported goods — all-industry rate (AIR) or brand rate where the AIR does not cover your cost | Declared on the shipping bill and processed by customs; commentary differs on combining it with RoDTEP for the same item, so the scheme is declared per shipping-bill line and checked before filing |
| Advance Authorisation / EPCG | Duty-free import of inputs or capital goods against an export obligation | Obligation closed by an EODC issued by the regional authority — see Advance Authorisation and EPCG |
Claiming RoDTEP — the checklist
- Valid IEC linked to ICEGATE, an AD code registered at the port, and bank details on the DGFT record — see export registrations
- RCMC from the export promotion council where the scheme or product requires it
- Correct tariff item and RoDTEP declaration in the shipping bill; a wrong declaration cannot be fixed after the let-export order without an amendment
- Scrip credited to the ICEGATE ledger; the validity printed against each scrip is what counts, not a generic figure from an article; scrips are usable against customs duty and transferable as permitted
- Keep realisation proof (e-BRC / bank advice) with the shipment file — claims are audited against it
SION norms and EODC
- SION — Standard Input-Output Norms published by DGFT for many products fix how much input can be imported duty-free per unit exported; where no SION exists, norms are fixed on application by the Norms Committee
- An authorisation issued on self-declared norms is regularised later, and mismatch between declared and finalised norms is the commonest reason an EODC stalls
- EODC is applied for to the regional authority with shipping bills, e-BRC proofs, import and consumption records and any extension orders; defaults attract duty, interest and penalty, so track the obligation period from the first import
What we do
- Scheme selection per product and shipping-bill line, ICEGATE scrip tracking, drawback and RoDTEP claims, and reconciliation with bank realisations
- Norms fixation, EODC applications, extension and default regularisation — see Advance Authorisation and EPCG
- Related: GST refunds and LUT, IEC annual update, DGFT consultancy
Dates, forms and thresholds are quoted from the governing Act, rules and official portals; where a figure changes by notification or year, the page says so and we confirm it at filing rather than estimate.
Talk to us before you file anything
Frequently asked questions
Until when is RoDTEP available?
Up to 31 December 2026, by a DGFT notification of 30 September 2026 that keeps the existing rates and value caps; the earlier window ran to 30 September 2026.
Who can claim RoDTEP?
Exporters from Domestic Tariff Area units, Advance Authorisation holders, SEZ units and Export Oriented Units, for eligible tariff items.
How is RoDTEP claimed?
By declaring the scheme in the shipping bill on ICEGATE; the benefit is credited as an e-scrip in the ICEGATE ledger.
What is RoSCTL?
A scheme that rebates embedded state and central taxes on apparel, garments and made-ups, notified separately from RoDTEP.
Can I claim RoDTEP and duty drawback together?
Sources differ for the same item, so the scheme is declared per shipping-bill line and the combination is checked before filing.
What is SION?
The Standard Input-Output Norms published by DGFT that fix the duty-free input allowed per unit of export; products without a norm get one fixed by the Norms Committee.
What is an EODC?
Export Obligation Discharge Certificate issued by the regional authority when an Advance Authorisation or EPCG holder has fulfilled the export obligation.
What do I need before claiming export incentives?
A valid IEC, ICEGATE registration, an AD code at the port, correct tariff declarations and bank realisation proofs.