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RoSCTL Scheme


Rebate of State and Central Taxes and Levies (RoSCTL)

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    Rebate of State and Central Taxes and Levies (RoSCTL)

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      Apply For RoSCTL


      On 7th March 2019, The Director General of Foreign Trade (DGFT) announced Rebate of State and Central Levies and Taxes (RoSCTL) scheme with a primary objective to improve the exports and especially the textiles which will be expanded to other sectors as well. On the same date, the Ministry of Textiles withdrew the previous Rebate of State Levies Scheme (RoSL Scheme). Under the said scheme state and central taxes and levies which are present in the cost of exports of garments and made-ups shall be rebated. The Scheme will remain in effect till 31st March 2020.

      Eligibility for RoSCTL Scheme :

      For exports made after 01.04.2019 i.e from FY2019-20 onwards, the scrip will be issued by the DGFT under the new RoSCTL Scheme.


      For the Export made in the FY2018-19 between 07.03.2019 – 31.03.2019, the Department of Revenue will approve and rebate with the new rates of RoSCTL Scheme but under the old RoSL mechanism (i.e Direct Bank Transfer through Customs).

      For the Export done prior to 07.03.2019 the rebate will be given according to the rate of the Old RoSL Scheme Mechanism.

      Benefits of RoSCTL Scheme:

      Duty Exemption

      In RoSCTL, the benefits to the exporter are given in the form of Freely Transferable Duty Credit Scrips at notified rates. similar to Merchandise Exports from India Scheme (MEIS) and Services Exports from India Scheme (SEIS).

      Export Obligation

      These duty credit scrips can be used for the payment of custom liabilities on import of goods and services, custom duty in case of default in fulfilments of export obligation under Advance Authorisation/EPCG Scheme, etc.Duty credit scrips are valid for a period of 24 months.

      How do we help in claiming incentives under Rosctl Scheme?

      We help you in Extension of Export Obligation period in case the export obligation is not fulfilled in the allotted time.
      Preparation and submission of application

      Verification of the documents and preparation of application as per the DGFT mandates.

      FOLLOW Up

      Follow-up with DGFT/Customs for expedition of licensing procedures.

      License Purchase / Monetisation

      Purchase of Duty Credit Scrips from the client.

      Frequently Asked Questions

      All you need to know before applying for RoSCTL Scheme:

      The Rebate of State and Central Taxes and Levies (RoSCTL) Scheme is an export Incentive scheme introduced from 07th March 2019 to 31.03.2020 for those who export Apparels and made-ups from India. The RoSCTL Scheme gives duty credit transferable and sellable scrips on the FOB value of export.

      The Rebate of State and Central Taxes and Levies (RoSCTL) Scheme was  introduced from 07.03.2019, and the Exporter can get the benefit upto 31.03.2021.

      Applicant has to file the online application form ANF-4R by using a digital signature on the DGFT website at to the concerned regional authority of DGFT. 

      The Rebate of State and Central Taxes and Levies (RoSCTL) Scheme is valid upto 31st March 2021.

      The RoSCTL Scheme has replaced the existing Merchandise export from India scheme (MEIS Scheme) & RoSL scheme.

      The Rebate of State Levies (RoSL) Scheme is eligible for the textile sector to increase competitiveness in the global market and to create employment opportunities in India. This scheme gives a rebate of State Levies (RoSL) from customs. And it was directly credited to the Exporter bank account. This scheme was applicable only till 06.03.2019.

      The difference between RoSL & RoSCTL Scheme is that under RoSL Scheme, there is no benefit on the central tax and Levies. But in the RoSCTL scheme, the Exporter will get rebate of both State and Central tax and Levies from DGFT.

      Yes. MEIS scheme benefit has been withdrawn for items of apparel and made-ups, i.e., Chapter 61, 62 & 63, w.e.f. 07th March 2019. 

      No, both can not be claimed simultaneously.

      Yes. The Exporter is eligible for RoSCTL Scheme. The Exporter can get RoSCTL DGFT benefit after deducting the MEIS benefit amount.

      No, Linking of E-BRCs is not required for applying under RoSCTL Scheme.

      The DGFT RA may issue RoSCTL scrip without E-BRC, but in future, if foreign remittance is not received. Then the authorization holder has to pay rebate amount along with interest to concerned DGFT RA. 

      RoSCTL scrips can be utilized by saving basic custom duty while importing of goods or authorization holder can sell the RoSCTL license at market rate. We can help you to sell the license at the best market rate.

      There is no government fee required for claiming the benefits under RoSCTL Scheme.

      After submitting the online application at DGFT, it will take 2 or 3 days to process the online RoSCTL license.

      The time limit for filing the RoSCTL application is within one year from the LEO date of the shipping bill.

      There is no late cut provision under RoSCTL Scheme. The Exporter has to apply within one year from the date of shipping bill; otherwise, the shipping will be time-barred and no RoSCTL scheme benefit will be granted.

      Once the RoSCTL license is issued from DGFT, the authorization holder has to register the license at customs. We can help you to register the license within 1 or 2 working days. 

      Yes. It is mandatory to register the scrips at customs. We can help you to register your license at customs. 

      Yes. RoSCTL License is transferable. The license holder can use the license for Import or can sell the license. We can help you to sell the license at the best market rate.

      Yes. If the Applicant is not importing any item against the RoSCTL license, then the authorization holder can sell the RoSCTL license.

      Yes. We can help you to sell of RoSCTL license at the best rate.

      No. GST is not applicable to the sale of the RoSCTL license.

      No. RoSCTL license cannot be used for the payment of IGST. It can be used against basic customs duty only.

      The Applicant can transfer the RoSCTL scrip online by using the DGFT digital signature. Also, for transferring the RoSCTL scrip, the Applicant has to give a bill of supply (on Company letterhead) & Transfer letter (attested from the bank).

      Once the license is issued from DGFT, the RoSCTL license is valid for 24 months from the date of issuance of the authorization.

      No. The RoSCTL Scrip should be utilized within the validity period, the Scrip can be considered as a Piece of Paper once the Validity gets expired and Revalidation of the Scrip shall not be permitted under the RoSCTL Scheme unless it has expired in the custody of any Govt. Authority.

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