RoDTEP vs RoSCTL: Which Scheme Covers What, and What Each Scrip Does

The short answer

RoSCTL is the scheme for exports of garments and made-up articles, run by the Ministry of Textiles. RoDTEP is the scheme for the other eligible export lines, notified by DGFT against the tariff line. A given item earns under one of them, not both, and whichever it earns under, the credit arrives as the same instrument: an e-scrip in the Electronic Duty Credit Ledger on ICEGATE, worth face value against basic customs duty and transferable to somebody who will use it.

Dimension by dimension

Coverage

RoSCTL is scoped to apparel, garments and made-up articles, and it applies to those lines in place of RoDTEP, so an item inside its scope does not also earn RoDTEP. RoDTEP covers eligible exported products outside that scope, line by line against the tariff, which is why most exporters holding a duty-credit scrip are holding a RoDTEP one.

Who notifies it

RoSCTL is a Ministry of Textiles scheme, administered on the customs side, and its rates come from the textiles schedule rather than from any DGFT appendix. RoDTEP is notified by DGFT, both for the scheme itself and for the Appendix 4R rate schedule that sets what each tariff line earns.

Where the credit lives

Both schemes end in the same place: duty credit created as an e-scrip in the Electronic Duty Credit Ledger on ICEGATE, under the Electronic Duty Credit Ledger Regulations, 2021, with registration at the customs station of export happening automatically under Regulation 5. Both are worth face value against duties of customs under the First Schedule to the Customs Tariff Act, 1975, which in practice means basic customs duty, and neither can be applied against IGST, GST compensation cess or the social welfare surcharge.

Rate and caps

RoDTEP entitlement is read off the Appendix 4R schedule notified by DGFT Notification 32/2024-25 with effect from 10 October 2024 and amended most recently by Notification 15/2026-27 with effect from 1 May 2026, and on this site's dataset the percentage lines run from 0.01% to 3.9% of FOB, with 0.5%, 0.7% and 0.9% the values that recur most; many lines also carry a value cap per unit, and the credit is the lower of rate times FOB and cap times quantity. RoSCTL rates come from the Ministry of Textiles schedule for its own covered lines and are not read off Appendix 4R, so a garment line is not priced by looking up a RoDTEP rate. Rate schedules are revised by notification, so the schedule that governs a shipment is the one in force on its export date.

Transferability

Both are transferable. The Electronic Duty Credit Ledger Regulations, 2021 make no distinction between a RoDTEP e-scrip and a RoSCTL e-scrip on this point, and neither carries a limit on how many times it may change hands.

Validity

Both are valid for two years from the date the e-scrip is created in the ledger, under Regulation 6(2), and the clock does not restart when the scrip is transferred. So a scrip bought second hand carries whatever is left of the original two years, which is why the remaining window is part of what it is worth. When a scrip expires works through the two clocks in the regulations.

How each is sold

The mechanism is identical for both: one firm offer on your own scrip, held for sixty seconds, settled atomically against delivery on ICEGATE with payout the same day and a bank UTR on the record. What differs is the number, because buyer appetite for each scheme moves on its own, which is why the two are priced on their own lines rather than blended into one average.

The transferability myth, corrected

A large share of what is published about RoDTEP still says the scrip is non-transferable, or hedges it into something the exporter reads as non-transferable. It is wrong. RoDTEP e-scrips are transferable, on the same footing as RoSCTL e-scrips, because both are the same instrument under the Electronic Duty Credit Ledger Regulations, 2021, and nothing in those regulations caps the number of transfers.

Two things probably keep the myth alive. One is MEIS-era framing: legacy DGFT scrips are a different instrument on a different ledger with different mechanics, and guidance written for them was carried across without being rechecked. The other is that a transfer is a two-sided handshake rather than an instant push, which can look like a restriction if you have only watched one fail. Per the ICEGATE e-scrip advisory, version 0.10 dated 30 May 2024, sections 3.4 and 3.5, the transferor initiates using the transferee's ICEGATE ID and IEC and verifies with an OTP valid for fifteen minutes, after which the scrip sits in Transfer Pending until the transferee approves it. Either side can reject, which produces Transfer Rejected, and the statuses a scrip moves through are Active, Utilized, Transferred, Transfer Pending, Expired and Transfer Rejected.

The step by step is in how to transfer a duty-credit scrip on ICEGATE, and it is the same procedure for both schemes.

Which applies to my product

The scheme follows the goods, not the exporter, so a house exporting both garments and other goods will hold both kinds of scrip.

• Garments and made-up articles. These earn through RoSCTL, under the Ministry of Textiles scheme, and not through RoDTEP for the same line. If you export apparel, RoSCTL is your scheme and the RoSCTL page and what a RoSCTL scrip is cover how the credit accrues.
• Other eligible exports. These earn through RoDTEP at the rate notified for the tariff line, subject to any per-unit cap on that line. The RoDTEP page and how RoDTEP rates are calculated cover the arithmetic.
• Check your own line before you assume. Coverage and rates are set line by line, not by sector intuition, so look your code up in the HS code directory and read the entitlement stated against it. A line that is excluded, or capped hard on quantity, is worth knowing before you build a number into a costing.
• Neither scheme is the only remission on the shipment. Duty drawback is a different refund and is not an alternative to either scheme: duty drawback vs RoDTEP sets out what each gives back and why both can sit on one shipping bill, where RoSCTL cannot sit alongside RoDTEP.

How long each scheme runs

RoDTEP is notified up to 30 September 2026 by DGFT Notification 74/2025-26. RoSCTL likewise runs to 30 September 2026 under its Ministry of Textiles notification. Neither is open ended: if no continuation is notified, the scheme lapses on that date, and a continuation is a notification that has to appear rather than a formality you can assume. Scrips already created are not affected by the scheme window, because their two-year validity runs from creation in the ledger. Is RoDTEP still available tracks the current position.

What selling looks like, for either one

Once the scrip exists, the scheme it came from changes the price, not the process. Your first trade on an IEC is free. After that the sell side is 0.40% of the value that settles plus 18% GST on that fee, charged only when a trade settles, and the buy side is a spread with the ask capped at face value, because a scrip is worth face against duty and no more.

The sale of the scrip itself is GST-exempt under HSN 4907, at S. No. 137 of Notification 10/2025-Central Tax (Rate) with effect from 22-09-2025; a transfer made earlier cites the entry that was in force on its own date. Every trade ships a GST invoice and a net-realisation statement showing price, fee and take-home, and every scrip is screened for provenance before it is listed. The scheme-specific walkthroughs are selling RoDTEP scrips and selling RoSCTL scrips, and how Scriphouse works for exporters covers the whole route.

Frequently asked questions

What is the difference between RoDTEP and RoSCTL?

They are different schemes producing the same instrument. RoSCTL is the Ministry of Textiles scheme for garments and made-up articles; RoDTEP is the DGFT scheme for other eligible export lines, with rates notified line by line in Appendix 4R. Once issued, both are e-scrips in the Electronic Duty Credit Ledger on ICEGATE under the Electronic Duty Credit Ledger Regulations, 2021, and both behave identically: face value against basic customs duty, transferable, valid two years from creation.

Are RoDTEP e-scrips transferable?

Yes. RoDTEP e-scrips are transferable under the Electronic Duty Credit Ledger Regulations, 2021, on the same footing as RoSCTL e-scrips, and there is no limit on how many times a scrip may be transferred. Articles that call RoDTEP non-transferable are repeating framing from legacy DGFT scrips, which are a different instrument.

Which scheme applies to garment exports?

RoSCTL. Garments and made-up articles earn their rebate through the Ministry of Textiles scheme rather than through RoDTEP, and the same line does not earn both. Look your own code up in the HS code directory before assuming, because coverage is set line by line.

Can one export item earn both RoDTEP and RoSCTL?

No. RoSCTL applies to its covered lines in place of RoDTEP, so an item takes one scheme or the other. Duty drawback is different: it is a separate refund and can sit on the same shipping bill.

How long is a RoDTEP or RoSCTL scrip valid?

Two years from the date the e-scrip is created in the ledger, under Regulation 6(2) of the Electronic Duty Credit Ledger Regulations, 2021. The clock does not reset when the scrip is transferred, so a buyer inherits the remaining window rather than a fresh two years.

Can a duty-credit scrip pay IGST or compensation cess?

No. An e-scrip pays duties of customs under the First Schedule to the Customs Tariff Act, 1975, which in practice means basic customs duty. It cannot be applied against IGST, GST compensation cess or the social welfare surcharge, and that is true of both schemes.

Are RoDTEP and RoSCTL scrips priced the same?

Not necessarily. The two are priced on their own lines because demand for each scheme moves independently, so they can sit at different levels on the same day. Both then sell through the same firm offer held for sixty seconds and the same same-day settlement.