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Step-by-Step Process to Claim RoSCTL Benefits

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Financial Analyst

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Step 1: Export Goods Under RoSCTL

While filing the Shipping Bill with customs, select:

  • Scheme Code: RoSCTL
  • Notification Code: Relevant to apparel/made-ups

If not selected, benefits cannot be claimed later.

✔ Step 2: Verify Shipping Bill & EDI Details

Ensure:

  • HS code matches RoSCTL-eligible chapters
  • FOB value matches invoice
  • Port EDI system reflects “RoSCTL LEO (Let Export Order)”

Discrepancies may delay issuance of duty scrips.

✔ Step 3: Login to DGFT Portal

Visit https://www.dgft.gov.in
Login → Navigate to Services → RoSCTL → Apply for Scrip.

✔ Step 4: Enter Export Shipment Details

Fill in:

  • Shipping Bill Number & Date
  • E-BRC Number & Date
  • FOB Value
  • Quantity & HS code
  • Port details

DGFT automatically fetches eligible amounts through ICEGATE.

✔ Step 5: Upload Supporting Documents

Attach:

  • Copy of Shipping Bill
  • Export Invoice
  • Packing List
  • E-BRC
  • RCMC (if required)
  • Declaration Form

All documents must be uploaded in PDF format.

✔ Step 6: Digital Signature & Submission

Sign the application using the DGFT-registered DSC.
Submit the application → Pay applicable government fee (if any).

A File Number is generated for tracking.

✔ Step 7: DGFT Processing & Issuance of Duty Scrip

DGFT verifies shipping bill data with ICEGATE.
If approved, DGFT issues a RoSCTL Duty Credit Scrip digitally.

Exporters can:

  • Use the scrip to pay customs duties, or
  • Transfer/sell the scrip in the open market.

✔ Step 8: Register Duty Scrip at Customs

Before using the scrip, register it at the port under ICES system.

Submit:

  • Scrip Copy
  • KYC documents
  • Authorisation letter

Once registered, it can be used for import shipments.

RoSCTL Rates (General Overview)

Rates vary based on product categories and are defined under the Rate Notification Schedule.
Primary components include:

  • Rebate of State Levies (RoSL)
  • Rebate of Central Taxes and Levies (RoCTL)

Exporters should refer to the latest DGFT notifications for updated rate charts.

Common Mistakes to Avoid

  • Not selecting RoSCTL scheme code in Shipping Bill
  • Incorrect HS code
  • Mismatch between invoice & shipping bill
  • Delayed E-BRC availability
  • Using expired DSC on DGFT portal

SavingMantra recommends verifying EDI data before filing.

Frequently Asked Questions (FAQ)

1. Is RoSCTL applicable to fabrics or raw textiles?

No — it is only for Apparel (61, 62) and Made-ups (63).

2. Are RoSCTL scrips transferable?

Yes, fully transferable.

3. Is GST refund required before applying for RoSCTL?

GST refund is separate; RoSCTL covers non-GST taxes.

4. Do exporters under MEIS or RoDTEP get RoSCTL?

RoSCTL is separate and currently only for apparel & made-ups.

5. Is RoSCTL available for SEZ units?

Yes, SEZ units can claim RoSCTL.

Conclusion

The RoSCTL Scheme is a valuable support mechanism for India’s textile and apparel exporters, ensuring that their exports remain competitive by rebating taxes not covered by other schemes. By following the correct steps and maintaining proper documentation, exporters can seamlessly apply for and receive RoSCTL benefits.

At SavingMantra, we assist exporters with:
✔ RoSCTL Application Filing
✔ DGFT Compliance
✔ Duty Scrip Management
✔ RoDTEP, MEIS & DFIA Support
✔ Export Documentation & Advisory

Disclaimer (Add to WordPress Footer or End of Blog)

This blog is intended for educational and informational purposes only. Export incentive schemes such as RoSCTL are governed by DGFT and Government of India regulations, which may change without prior notice. Readers are advised to consult a professional advisor or refer to official DGFT notifications before taking any action. SavingMantra is not liable for any errors, omissions, or regulatory changes.

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