Various Export Promotion Schemes

• Advance Authorisation Scheme (AA) allows duty free import of inputs, which are physically incorporated in export product (making normal allowance for wastage). Fuel, oil, catalyst which is consumed / utilized in the process of production of export product, may also be allowed.
• Duty Exemption Entitlement Certificate (DEEC) scheme manages duty-free import of inputs under the Duty-Free Exemption Certificate (DEEC) Scheme for exporters.
• Duty Free Import Authorisation (DFIA) similar to the Advance Authorisation Scheme (AA), it allows duty free import of inputs but on Post Export basis only.
• Export Promotion Capital Goods (EPCG) scheme allows import of Capital Goods for producing quality goods and services to enhance India’s export. The EPCG Scheme allows Import of Capital Goods at Zero Customs Duty. Integrated Goods and Service Tax (IGST) and compensation Cess are also exempted under the scheme.
• Duty Drawback (DBK) allows rebate of duty on any goods manufactured in India and Exported. DBK excludes Integrated Goods and Service Tax (IGST) and Compensation. The Duty Drawback Scheme is administered by Department of Revenue.
• Refund of Duties and Taxes on Exported Products (RoDTEP) scheme has been introduced with an objective to neutralize the taxes and duties suffered on exported goods which are otherwise not credited or remitted or refunded in any manner and remain embedded in the export goods.
• Export of Apparel/Garments and Made-ups (RoSCTL) scheme is applicable for apparel/garments (under Chapter 61 and 62) and Made-ups (under Chapter 63). The Scheme is notified by The Ministry of Textiles and implemented by Department of Revenue with end to end digitization for issuance of transferable Duty Credit Scrip, which will be maintained in an electronic ledger in the Customs Systems (ICEGATE).