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)

• The Schedule 1 and 2 are the rates of State and Central taxes and levies respectively, for apparel and made-ups (HS Codes: 6101xxxx to 6217xxxx)

• The Schedules 3 and 4 are the rates of State and Central taxes and levies respectively, applicable for apparel exports when the fabric (including interlining) only has been imported duty free under Special Advance Authorization Scheme.

Procedure

• The application for RoSCTL shall have to be made to DGFT

• They shall issue the duty credit scrip (licences) based on corresponding rate for item of exports

• Exports from multiple EDI (electronic) ports can be clubbed into a single application and the port of registration can be selected from one of the s/bills considered for the application

• Application needs to be filed within one year from the date of uploading of s/bills from ICEGATE to DGFT server. There's no provision for late cut deductions under this scheme

• The licence shall be valid for 24 months for utilisation at the Customs. Revalidation of the RoSCTL licence is not possible
   

*All above subject to EXIM policy in force