The Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP) has been operationalized for exports from 01.01.2021. The Scheme provides a mechanism for reimbursement of taxes/duties/levies that are currently not being refunded under any other mechanism at the central, state, and local levels but are incurred in the manufacture and distribution of exported products.
Exporters of eligible items under the Scheme are issued e-scrips as refunds. These e-scrips are transferable and can be used for payment of basic customs duty.
The EPCG Scheme allows exporters (manufacturers, merchant exporters tied to manufacturers, or service providers) to import capital goods (machinery, software, spares) at zero customs duty, provided they commit to a specific export obligation (typically 6× the duty saved, to be fulfilled over designated years).
To apply, exporters need a valid IEC (Importer–Exporter Code), digital signature (DSC or e-sign), and must submit ANF-5A via the DGFT e-portal.
TIES is a grant-in-aid scheme under the Department of Commerce aimed at building or upgrading export-linked infrastructure, including cold chains, testing labs, trade promotion centres, export warehouses, first- and last-mile logistics, and border haats.
Implementing agencies are generally State/Central Government bodies, Export Promotion Councils, and recognized trade bodies, but not individual exporters.
The MAI scheme provides financial support for export promotion through focused product–country strategies. This includes marketing projects abroad, capacity building, compliance support, market studies, and development of web portals.
Eligible entities include Export Promotion Organizations (EPCs), trade bodies, commodity boards, and even individual exporters for specific activities such as statutory compliance.
Duty Drawback is a long-standing export incentive wherein customs or excise duties paid on inputs used in export products are refunded (“drawn back”) when the finished goods are exported.
The scheme is technical in nature, and the rate depends on product classification, input content, and the applicable drawback schedule.
ECGC (Export Credit Guarantee Corporation of India) provides credit-risk insurance to exporters and offers guarantees to banks so they can extend working-capital or export-credit to exporters.
Various policies are available, including those for small exporters, whole-turnover coverage, specific shipments, and buyer-wise guarantees.
The Export Promotion Mission (EPM) is a newer, large-scale initiative aimed at significantly boosting Indian exports.
Under the EPM, the sub-schemes Niryat Protsahan and Niryat Disha support exporters through incentive structures, capacity building, and improved market access.
The Mission also includes the expansion of the Credit Guarantee Scheme for Exporters (CGSE) to provide enhanced risk cover.
The main objective of the Interest Equalization Scheme (IES) is to lower the cost of export credit, helping Indian exporters remain competitive in global markets.
All exporters classified as MSMEs across all sectors, for their merchandise exports, are eligible for IES benefits, irrespective of tariff line.
The benefit applies only to export credit taken in Indian Rupees (INR) — including:
Packing Credit (INR)
Post-Shipment Credit (INR)
Discounting / Negotiation of Export Bills in INR
Exporters using foreign-currency export credit, pure service exporters, or those operating from certain zones that already enjoy alternate concessions (such as some SEZ units) are not eligible under IES.
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