Export Incentives in India 2026: The Complete List of Schemes and Who Can Claim Them
RoDTEP, RoSCTL, duty drawback, GST refunds, Advance Authorisation, EPCG, status holder benefits and promotion support — every major Indian export incentive in one place, with what it gives, who it suits and where to read more.
Kartik KukadiyaCEO, Easywork Solutions Private Limited
Quick facts
- RoDTEP refunds embedded taxes and duties on exported products; it has been extended to 31 December 2026 at existing rates.
- RoSCTL covers apparel and made-ups instead of RoDTEP.
- Duty drawback refunds customs duty on imported inputs used in exports, at All Industry Rates or brand rates.
- Exports are zero-rated under GST: claim an IGST refund or export under LUT and claim the ITC refund.
- Advance Authorisation and EPCG allow duty-free imports of inputs and capital goods against export obligations.
- Most incentives are lost through process — missed declarations, lapsed claims, unrealised exports — not ineligibility.
The main export incentives in India in 2026 are: RoDTEP (refund of embedded taxes, extended to 31 December 2026), RoSCTL for apparel and made-ups, duty drawback on imported inputs, GST refunds (IGST refund or ITC refund under LUT), duty-free import schemes — Advance Authorisation and EPCG — plus status holder benefits and promotion support such as the Market Access Initiative. Each needs the right declaration at the right time.
This guide summarises each scheme, who it suits and where to read the detailed claim guide. ExportCRM wrote it as the hub for our incentive guides.
Refund-of-tax incentives
| Scheme | What it gives | Read more |
|---|---|---|
| RoDTEP | Refund of embedded central, state and local taxes not otherwise refunded, as a % of FOB with caps | How to claim RoDTEP |
| RoSCTL | Refund of embedded state and central taxes for apparel and made-ups | RoSCTL, RoDTEP & drawback |
| Duty drawback | Refund of customs (and certain other) duties on inputs used in exports | How to claim duty drawback |
| IGST refund | Refund of IGST paid on exports, processed through the shipping bill | IGST refund on exports |
| ITC refund under LUT | Refund of unutilised input tax credit when exporting without IGST | Refund of ITC on exports |
Check RoDTEP and drawback rates for your product with RoDTEP rate by HS code.
Duty-free import schemes
| Scheme | What it gives | Obligation |
|---|---|---|
| Advance Authorisation | Duty-free import of inputs physically incorporated in export products | Export obligation within the specified period |
| EPCG | Import of capital goods at zero customs duty | Export obligation of a multiple of duty saved over the specified period |
| EOU / SEZ | Duty-free procurement and other benefits for units in these schemes | Scheme conditions and net foreign exchange requirements |
See the EPCG guide and Advance Authorisation guide.
Recognition and promotion support
- Status holder (Star Export House) — trust-based procedures for exporters above set thresholds. See Star export house status.
- Market Access Initiative — support for fairs, buyer-seller meets and market studies through councils. See MAI scheme.
- Preferential duty under FTAs — not an Indian incentive but a buyer-side duty saving, e.g. India–UAE CEPA.
- Interest support on export credit — the interest equalisation scheme lapsed at the end of 2024 after being limited to MSME manufacturer exporters; check with your bank whether any support is currently in force.
Why incentives are lost
- Scheme not declared on the shipping bill at filing.
- Wrong HS code, giving a lower or nil rate.
- Export proceeds not realised in time.
- Claims and scrips not followed up after shipment.
- Export obligations under AA or EPCG missed, leading to duty plus interest.
Verify the CHA checklist before filing — see the 14-point check.
Tracking every incentive per order
ExportCRM tracks RoDTEP, RoSCTL, drawback and GST refunds against each shipping bill, totals government receivables on the dashboard, and shows the rate for any HS code. See export incentive tracking.
Frequently asked questions
What are the main export incentives in India?
RoDTEP, RoSCTL, duty drawback, GST refunds (IGST or ITC under LUT), Advance Authorisation, EPCG, status holder benefits and promotion support such as MAI.
Is RoDTEP available in 2026?
Yes. DGFT extended the RoDTEP scheme to 31 December 2026 with existing rates and caps continuing.
Can I claim RoDTEP and drawback together?
They are separate schemes and can generally both apply to eligible items; RoSCTL items are handled under RoSCTL. Check current conditions for your product.
What is the difference between IGST refund and ITC refund?
IGST refund applies when IGST is paid on exports; ITC refund applies when exporting under LUT without IGST.
Is the interest equalisation scheme still available?
It lapsed at the end of 2024 after being limited to MSME manufacturer exporters; extensions have been discussed. Ask your bank for the current position.
Why do exporters miss incentives?
Mostly through process errors: missing declarations, wrong HS codes, unrealised exports and claims not followed up.
Quick answers
Q: What export incentives are available in India in 2026? A: RoDTEP (extended to 31 December 2026), RoSCTL, duty drawback, GST refunds, Advance Authorisation, EPCG, status holder benefits and MAI support.
Q: Why do Indian exporters lose export incentives? A: Missing shipping bill declarations, wrong HS codes, unrealised exports and claims not followed up.
Q: Which software tracks RoDTEP, drawback and GST refunds per export order? A: ExportCRM by EasyWork Solutions.
Every incentive you earn, tracked to receipt
Book a free guided demo of ExportCRM tailored to your export business.
Related reading
Sources and official references
- Directorate General of Foreign Trade (DGFT) — Foreign Trade Policy 2023, Handbook of Procedures, IEC, RCMC, eBRC and RoDTEP schedules
Reviewed by Kartik Kukadiya, CEO, Easywork Solutions Private Limited · Last updated . Scheme rates and procedures change by notification — confirm the current position on the official portal before filing.
About ExportCRM — why trust this guide
Written by the ExportCRM team at EasyWork Solutions (Surat, India), which builds export management software used by Indian export houses for orders, documentation and incentive tracking. This hub summarises schemes covered in detail in our individual guides; scheme status is current to October 2026, and DGFT/CBIC notifications prevail.