Scheme for Rebate of State and Central Taxes and Levies


The Government has notified its decision to continue the RoSCTL w.e.f. 01st January

2021 to 31st March 2024 for apparel/garments (under Chapter 61 and 62) and Made-

ups (under Chapter 63) in exclusion of RoDTEP for these Chapters

The Scheme shall be 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 system. Duty Credit Scrip under RoSCTL Scheme

shall be issued without insisting on realization of export proceeds

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