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12 schemes

Export Incentive

Export Oriented Units (EOUs), Electronics Hardware Technology Parks (EHTPs), Software Technology Parks (STPs) and Bio-Technology Parks (BTPs) Scheme

A premier central government export promotion scheme offering 100% duty-free import and domestic procurement of capital goods, raw materials, and components. It targets export-oriented manufacturing and service units, allowing them to operate with tax exemptions and streamlined clearances subject to achieving positive Net Foreign Exchange (NFE) earnings over a 5-year block period.

Incentive
100% duty-free import/procurement of capital goods & raw materials; 100% depreciation on computers (5 yrs) & other CG (10 yrs); CST reimbursement; Duty Drawback/TED reimbursement
Department of Commerce, Ministry of Commerce and Industry, Government of IndiaActive
Export Incentive

Duty Drawback Scheme (under the Customs Act, 1962)

The Duty Drawback Scheme provides exporters with a rebate of customs and central excise duties paid on inputs used in manufacturing exported goods, or a refund of up to 98% of import duties on goods re-exported within two years. It aims to offset the duty burden on exported products to make Indian exports globally competitive.

Incentive
Up to 98% refund of import duty for unused re-exported goods (Section 74); 60%–95% refund for used re-exported goods based on duration of use (up to 18 months); All Industry Rates (AIR) or Brand Rates for manufactured exports (Section 75)
Department of Revenue, Ministry of Finance, Government of IndiaActive
Export Incentive

Rebate of State and Central Levies and Taxes (RoSCTL) Scheme

The RoSCTL scheme rebates all embedded State and Central taxes and levies on exports of garments and made-ups. It provides assistance in the form of transferable duty credit scrips to enhance the global competitiveness of the Indian textile sector.

Incentive
Rebate of embedded state and central taxes up to 6.05% of FOB value for garments and up to 8.2% for made-up articles; issued as transferable duty credit scrips
Ministry of Textiles and Ministry of Commerce and Industry, Government of IndiaActive
Export Incentive

Advance Authorisation Scheme (AAS)

The Advance Authorisation Scheme (AAS) is a duty exemption program by the Government of India under the Foreign Trade Policy. It enables exporters to import raw materials, inputs, fuel, and catalysts at zero customs duty, provided they are physically incorporated into the final export product. The scheme requires a minimum of 15% value addition and is subject to actual user conditions.

Incentive
100% exemption from Basic Customs Duty (BCD), Additional Customs Duty, Education Cess, Anti-dumping Duty, Countervailing Duty, Safeguard Duty, Integrated Tax (IGST), and Compensation Cess on inputs; 15% minimum value addition required.
Directorate General of Foreign Trade (DGFT), Ministry of Commerce and Industry, Government of IndiaActive
Export Incentive

Export Promotion Capital Goods (EPCG) Scheme

The Export Promotion Capital Goods (EPCG) Scheme facilitates the import of capital goods for pre-production, production, and post-production at zero customs duty. It aims to enhance India's manufacturing competitiveness by allowing exporters to import high-quality machinery, spares, and tools. In return, authorization holders must fulfill a prescribed export obligation equivalent to 6 times the duty saved within a 6-year period.

Incentive
Zero customs duty on import of capital goods (24-month import window); 100% IGST and Compensation Cess exemption; 25% reduction in Export Obligation for domestic procurement of capital goods.
Directorate General of Foreign Trade, Ministry of Commerce and Industry, Government of IndiaActive
Export Incentive

Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP)

The RoDTEP scheme refunds embedded central, state, and local duties and taxes on exported products that were previously un-refunded. Rebates are issued as transferable electronic duty credit scrips (e-scrips) to pay Basic Customs Duty. The scheme has been extended to cover Advance Authorisation holders, EOUs, and SEZ units.

Incentive
Rebate as a percentage of FOB value with value caps per unit (notified in Appendix 4R) or fixed quantum per unit; used for payment of Basic Customs Duty
Department of Commerce, Ministry of Commerce & Industry, Government of India· Up to ₹15070 CrActive

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