Manufacturer exporters who import raw material or components can either import those inputs duty-free under Advance Authorisation, against an export obligation, or pay duty and recover it later through duty drawback. RoDTEP can usually be claimed on top of either. The right choice depends on the share of imported inputs, order predictability and appetite for paperwork.
Should a manufacturer use Advance Authorisation or drawback?
Advance Authorisation suits high imported content and steady orders; drawback suits small or irregular imports. See the full comparison.
Which incentives can a manufacturer stack?
RoDTEP refunds embedded taxes and can usually be combined with drawback or Advance Authorisation, subject to the scheme conditions for AA exports listed in Appendix 4RE.
What records keep claims safe?
Keep import, consumption and production records linked to each export, accurate HS codes, and a validated refund account on PFMS. These are what audits and closures check.
Services that help
Frequently asked questions
Do you help close Advance Authorisations?
Yes. Export obligation discharge is part of our Advance Authorisation service.
Related reading
Sources and official portals
Import Export Advisor is a private consultancy, not a government body. Scheme rules and fees change; this page reflects information checked on the date above. Confirm current requirements on the official portal before filing.