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Export Compliance Resources
Access our comprehensive collection of resources to better understand export compliance and duty drawbacks.
Resource Library
Comprehensive Export Compliance Resources
Explore our collection of resources to enhance your understanding of export compliance and duty drawbacks.
Types of Duty Drawback Claims
Learn about the different types of duty drawback claims available to exporters and manufacturers in India.
| Popular Name (Industry Term) | Common Identifier | Description / Use Case |
|---|---|---|
| IGST Refund on Export of Goods | IGST Refund | Refund of IGST paid on goods exported with payment of tax. Claimed automatically via matching in GST & ICEGATE. Most widely used by exporters. |
| RoDTEP Scheme | RoDTEP | Refund of hidden/non-creditable taxes (like fuel, mandi tax, electricity) on exported goods. Replaces MEIS, claimed via Shipping Bill. |
| All Industry Rate Duty Drawback | AIR (Section 75) | Fixed-rate refund of duties on inputs based on HSN code. Very popular with manufacturers who export physical goods. |
| RoSCTL Scheme | RoSCTL | Refund of central and state taxes/levies for textile and apparel exporters. Credited as transferable scrip via ICEGATE. |
| Advance Authorization Scheme | AA License / Duty Exemption | Allows duty-free import of raw materials/components for manufacturing goods meant for export. Essential for cost reduction in industrial manufacturing. |
| Brand Rate Drawback | Brand Rate (Section 75) | Used when AIR rates don't apply or are insufficient. Refund based on actual input duties specific to the exporter's cost sheet. |
| Re-export Duty Drawback | Section 74 | Refund of up to 98% of duties when imported goods are re-exported without use. Useful when goods are returned to supplier. |
| Special Brand Rate | Special Brand Rate (Sec. 75) | Customized drawback rate approved for exporters with non-standard inputs. Claimed when both AIR and Brand Rate don't apply. |
| Rejected Goods Drawback | Rejected Goods (Sec. 74) | Claimed when imported goods are defective or non-compliant and are exported back or destroyed under customs supervision. |
| Deemed Export Refund | GST Refund / FTP Guidelines | For domestic suppliers who supply to SEZs, EOUs, or EPC projects — they can claim refund of GST or customs duty on deemed exports. |
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