Which export benefits apply? Five questions.
Tell us how your export business works. We'll show what has to be registered before the first shipping bill, what you can claim on it, and which duty-free import schemes are worth a closer look.
Rules as of 23 October 2026Want a second pair of eyes on it? We set this up for exporters in Chennai and Bengaluru every week.
Ask Us on WhatsAppHow the finder decides
It follows the Foreign Trade Policy 2023, the Handbook of Procedures and the customs rules as they stood on 23 October 2026. It doesn't look up rates for your product, and it can't see anything specific to your business, so treat the result as a checklist to confirm, not a ruling.
- Registrations. Every goods exporter needs an IEC and an AD code registered on ICEGATE before the first shipping bill, plus a refund account for IGST refunds and drawback, registered for each customs location you ship from. Services exporters need an IEC only to claim Foreign Trade Policy benefits.
- RoDTEP or RoSCTL. Most goods get RoDTEP, claimed item by item in the shipping bill. Exports by EOUs, SEZ units and Advance Authorisation holders get the Appendix 4RE rates. Garments and made-ups in chapters 61 to 63 get RoSCTL instead. It hasn't covered EOU and SEZ exports, and EPCES was still asking for that in late 2025, so the finder flags those for a check.
- Drawback. All Industry Rate drawback is claimed in the shipping bill. It doesn't apply to goods made or exported by an EOU or an SEZ unit, or to goods made against an Advance Authorisation.
- Duty-free imports. Advance Authorisation and EPCG come up when a normal (DTA) business imports inputs or machines. Service providers can use EPCG. Both need an RCMC, and a merchant exporter can use them only if tied to a supporting manufacturer.
What each item is for
| Item | What it does | Where it's done |
|---|---|---|
| IEC | Lets a business import or export goods. Has to be updated or confirmed every April to June. | DGFT portal |
| AD code | Your bank's code on every shipping bill, so the RBI knows which bank to ask about the buyer's payment. Registered once, valid at every port. | ICEGATE |
| Refund account | Where customs pays IGST refunds and drawback. Registered per customs location. | ICEGATE, validated by PFMS |
| RCMC | Council membership that DGFT checks before it gives you an authorisation or support. Not needed for drawback, RoDTEP or RoSCTL. | DGFT's e-RCMC platform |
| RoDTEP / RoSCTL | Gives back taxes buried in the cost of an export, as an e-scrip that pays basic customs duty or can be sold whole. | Shipping bill, then ICEGATE |
| Drawback | Gives back customs duty on the inputs, as a percentage of FOB with per-unit caps. | Shipping bill |
| Advance Authorisation | Duty-free inputs, against exports within 18 months with at least 15% value addition. | DGFT, then customs |
| EPCG | Zero-duty machines, against exports of six times the duty saved within six years. | DGFT, then customs |
Questions people ask
Do I need an RCMC to claim RoDTEP or duty drawback?
No. DGFT's Trade Notice 19/2024-25 says the RCMC requirement doesn't apply to remission schemes like drawback, RoDTEP and RoSCTL. You need an RCMC to apply for an Advance Authorisation or EPCG. More in our RCMC guide.
Do garment exporters get RoDTEP?
No. Apparel and made-ups in chapters 61, 62 and 63 get RoSCTL instead. It's paid into the same e-scrip ledger on ICEGATE and is extended to 31 December 2026.
Does an AD code have to be registered at every port?
No, not since 14 June 2022. One registration on ICEGATE covers every customs location. The refund account for IGST refunds and drawback is the one that's still registered location by location, and since October 2026 ICEGATE lets you choose all locations in one request.
Can I use Advance Authorisation and still claim drawback?
Not All Industry Rate drawback. It doesn't apply to goods made against an Advance Authorisation, since the inputs came in duty free. RoDTEP is still available on physical exports under an Advance Authorisation, at the Appendix 4RE rates.
This finder is a planning aid, not legal advice. The rules change often, and RoDTEP and RoSCTL are notified only until 31 December 2026. Before you count on a benefit, check the current notification, or ask us.