As of October 2026 the main export incentives for Indian goods are RoDTEP (refund of embedded taxes, extended to 31 December 2026), RoSCTL for apparel and made-ups (also to 31 December 2026), duty drawback on imported inputs, Advance Authorisation for duty-free inputs, and EPCG for duty-free capital goods. Exports are also zero-rated under GST, so IGST is either not paid (under LUT) or refunded.
Key takeaways
- RoDTEP and RoSCTL were both extended on 30 September 2026 to 31 December 2026, rates unchanged.
- RoDTEP and drawback can usually be claimed on the same export.
- Drawback does not apply to inputs imported duty-free under Advance Authorisation.
- Most claims must be declared on the shipping bill at the time of export.
Which export incentives are available in 2026?
The five main ones are RoDTEP, RoSCTL, duty drawback, Advance Authorisation and EPCG. Which apply depends on your product, whether you import inputs, and whether you manufacture.
| Scheme | What it gives | Who it suits | Form of benefit |
|---|---|---|---|
| RoDTEP | Refund of embedded taxes not refunded elsewhere | Most goods exporters | Transferable e-scrip |
| RoSCTL | Rebate of state and central levies | Apparel and made-ups (ch. 61 to 63) | Transferable e-scrip |
| Duty drawback | Refund of customs duty on inputs | Exporters using duty-paid imported inputs | Bank credit via PFMS |
| Advance Authorisation | Duty-free import of inputs | Manufacturer exporters | Duty not paid at import |
| EPCG | Duty-free import of capital goods | Exporters buying machinery | Duty not paid, with export obligation |
Is RoDTEP extended after September 2026?
Yes. DGFT Notification 41/2026-27, dated 30 September 2026, extended RoDTEP to 31 December 2026 for DTA, Advance Authorisation, SEZ and EOU exports, with existing rates and caps.
The notification does not say what happens after 31 December 2026. We will update this guide when DGFT announces it.
Is RoSCTL extended in 2026?
Yes. The Ministry of Textiles extended RoSCTL on 30 September 2026 for exports from 1 October to 31 December 2026, with existing rates and guidelines.
Which incentives can be combined?
RoDTEP or RoSCTL can usually be combined with duty drawback on the same export, because they refund different taxes. Drawback cannot be combined with duty-free import of the same inputs under Advance Authorisation.
What are the most common incentive mistakes?
The costliest mistakes are not declaring the claim on the shipping bill, a bank account that fails PFMS validation, and letting scrips or claims sit until time limits pass.
- Shipping bill filed without the RoDTEP or drawback declaration
- Refund account not validated on PFMS
- Scrips never generated after export
- Wrong HS code, giving the wrong rate or no rate
Services that help
Frequently asked questions
Is MEIS still available?
No. MEIS was replaced by RoDTEP from 1 January 2021.
Are RoDTEP scrips taxable?
The tax treatment of scrip income is a question for your chartered accountant.
Can merchant exporters claim RoDTEP?
Yes, RoDTEP is available to both manufacturer and merchant exporters for products with a notified rate.
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.