Duty Drawback vs RoDTEP vs RoSCTL is one of the most searched topics among Indian exporters looking to reduce export costs and maximize Government incentives. Understanding the difference between Duty Drawback vs RoDTEP vs RoSCTL is essential because each scheme has different eligibility criteria, benefits, and applicability. In this guide, we explain these three export incentive schemes in simple language so you can determine which benefit applies to your exports and ensure compliance with Indian Customs and DGFT regulations.

What is Duty Drawback?

Duty Drawback provides a refund of specified duties on eligible inputs used in the manufacture of exported goods, subject to the applicable Drawback provisions.

What is RoDTEP?

RoDTEP (Remission of Duties and Taxes on Exported Products) reimburses eligible embedded taxes and duties that are not refunded under any other export incentive scheme.

What is RoSCTL?

RoSCTL (Rebate of State and Central Taxes and Levies) is available for eligible garment and made-up exports, providing reimbursement of specified State and Central taxes and levies.

Quick Comparison

Scheme	Purpose	Applicable To
Duty Drawback	Refund of specified duties	Eligible export products
RoDTEP	Refund of eligible embedded taxes and duties	Notified export products
RoSCTL	Rebate of specified State & Central taxes	Eligible garments & made-ups

Conclusion

Choosing the correct export incentive scheme can reduce costs and improve profitability. Before claiming any benefit, always verify the latest DGFT, CBIC, and applicable Government notifications to ensure your product is eligible.