Rebate of State and Central Taxes & Levies (RoSCTL)

Objective: To offset high freight cost and other externalities to international markets with a view to enhance India�s export competitiveness globally


Eligibility: Exporters of readymade garments & Made-ups


Incentive: Transferable / sellable duty credit scrips (licences) based of FOB value of exports in foreign exchange from 07.03.2019 till 31.03.2020. This scheme replaces RoSL and currently does not affect rates of drawback & MEIS being availed / claimed. This monetary incentive which was earlier released by Customs, shall now be issued by DGFT by way of duty credit scrips similar to MEIS with higher (in some cases) rate of benefits.


RoSCTL rates (link)





*All above subject to EXIM policy in force