RoSCTL Scheme - Export Rebate Program
Rebate of State and Central Taxes and Levies for Apparel, Garments & Made-ups Exports
Explore Scheme DetailsWhat is RoSCTL?
RoSCTL stands for Rebate of State and Central Taxes and Levies - a government scheme designed to rebate all embedded state and central taxes and levies on exports of apparel/garments (Chapter 61, 62) and made-ups (Chapter 63).
Scheme Period
Phase 1: 07-03-2019 to 31-03-2020
Phase 2: 01-01-2021 to 31-03-2024
Benefit Type
Percentage (%) rebate on FOB Value of Exports with value caps for specific products
Application Mode
Online application through ANF-4R form with digital certificate requirement
Rebate Format
e-Scrips for exports from 01-01-2021, valid for one year, freely transferable
Detailed Scheme Information
| Particulars | Details |
|---|---|
| RoSCTL Definition | Rebate of State, Central Taxes and Levies |
| Purpose | To rebate all embedded State and Central Taxes and Levies on apparel/garments (Ch - 61, 62) and made-ups (Ch - 63) |
| Period (Effective Date) | • w.e.f. 07-03-2019 to 31-03-2020 • w.e.f. 01-01-2021 to 31-03-2026 |
| Last Date for Filing | 31-03-2026 |
| Mode of Application | Online |
| Benefit | % on FOB Value of Exports |
| Condition | Realisation of Sale proceeds within time period allowed by RBI, as per FEMA, 1999 (not necessarily required e-BRC at the time of claiming RoSCTL) |
| Quantum of Incentive | Rates with value caps notified for products covered under Ch - 61, 62, 63: Schedule 1: Rates of State taxes & levies - Apparel and Made-ups Schedule 2: Rates of Embedded Central levies - Apparel and Made-ups Schedule 3: Rates of Special AA - State taxes & levies - Apparel Exports (including lining) Schedule 4: Rates of Special AA - Embedded Central levies - Apparel Exports (including lining) |
| Nature of Rebate | e-Scrips (Exports from 01-01-2021) |
| Usage of e-Scrips | Only for payment of Basic Customs Duty |
| Validity of e-Scrips | One year from the date of its generation |
| Transferability | Freely Transferable to another IEC holder who has e-ledger (entire duty credit amount at a time, part amount not allowed) |
| Initial Cost / Financial Implication | Govt Fees for IEC, Digital Certificate Cost, ICEGATE Registration Cost, Credit Ledger Creation, Consultancy Service Charges |
| Liability | Over-Claim / Claim based on Mis-declaration / Non-realisation of Export proceedings / Foreign Exchange, Customs may call back RoSCTL Claim alongwith penal interest as applicable. |
Procedure & Compliance Requirements
🔔 Mandatory Requirement
Mandatory Intent Declaration / Scheme Code / Scheme Reward Column on Shipping Bill to claim RoSCTL. If not declared, cannot claim.
📋 How to Apply / Claim
Application Form: ANF - 4R
💡 Benefit Calculation
RoSCTL Rebate Formula: Percentage (%) on Shipping Bill FOB Value, with a value cap per unit of the Exported Product (if applicable)
Ineligible Categories of Supplies
The following categories are NOT eligible for RoSCTL benefits:
- Export of imported goods covered under para 2.46 of FTP
- Export through transhipment (exports originating in third country)
- Goods subject to Minimum Export price or Export duty
- Goods which are restricted/prohibited for export under Schedule 2 of Export Policy in ITC (HS)
- Deemed Exports
- Goods manufactured or exported by any of the units situated in SEZ / FTWZ / EPZ
- Goods manufactured or supplied by units in DTA to SEZ / FTWZ
- Goods for which claim of any duty credit is not filed in a shipping bill or bill of export in the customs automated system
- Products manufactured partly/wholly in warehouse as provided in Section 65 of the Customs Act
- Goods exported in discharge of export obligation against Advance Authorisation / DFIA
- Goods manufactured/exported by a unit licensed in 100% EOU
- Goods manufactured in SEZ / FTWZ / EOU / EPZ and exported through DTA unit
- Goods availing the benefit of Notification No. 32/1997 - Customs dated 01 April 1997
- Goods taken into use after manufacture or reconditioned / upgraded / worn / used clothes
Challenging Grounds / Critical Stages
Pay special attention to these critical areas to avoid claim rejection:
- Mismatch of Export Product Description: Ensure accurate product description on all documents
- Mismatch of Export Product ITC (HS) Code: Verify correct HS code classification
- Non-endorsement of Scheme Code: Scheme code must be mentioned in Export Invoice, Shipping Bill / Bill of Export
- Non-endorsement of Intent Declaration: Intent declaration as per guidelines must be on Export Invoice, Shipping Bill / Bill of Export
Required Documents Checklist
Master Documents (One-time Requirement):
| Sl No | Document Type |
|---|---|
| 1 | IEC Copy |
| 2 | Aadhaar Copy |
| 3 | PAN Copy |
| 4 | Valid Digital Certificate - Class III Combo with encryption |
| 5 | Authorization letter (in case account is registered in name of employee, not required in case of Director) |
Key Benefits of RoSCTL Scheme
💵 Direct Rebate
Rebate of embedded state and central taxes on FOB value of exports
🔄 Transferable e-Scrips
e-Scrips are freely transferable to other IEC holders
⚡ Quick Processing
Online application process with digital certificate
📊 Competitive Advantage
Makes Indian exports more competitive in global markets