Biz Advisory
Export Promotion Schemes Overview
Export promotion schemes under the Foreign Trade Policy 2023 — EPCG, Advance Authorisation, RoDTEP, duty drawback, and the interest equalisation scheme, mapped to your export plan.
An exporter's duty and cost position is shaped by which schemes it uses: EPCG for zero-duty capital goods, Advance Authorisation for duty-free inputs, RoDTEP for the remission of embedded taxes, duty drawback under s.74/75 of the Customs Act 1962, and interest equalisation on export credit. Each has its own application, obligation, and compliance — and they can be combined. The schemes are mapped to the business first — product, export volume, and import content — and the applications follow that map.
- • Scheme mapping to your products, exports, and import content
- • EPCG and Advance Authorisation application support
- • RoDTEP entitlement and claim support
- • Duty drawback computation and claims under s.74 / s.75
- • Interest equalisation scheme eligibility review
- • Obligation and compliance tracking for each scheme used
- • IEC and company records
- • Product and HSN details with import content
- • Export performance records
- • Existing scheme authorisations and utilisation history
See the fee table below for the statutory filing charge and common delay logic.
- • Section 5 of the Foreign Trade (Development and Regulation) Act 1992
- • Foreign Trade Policy 2023
- • Section 75 of the Customs Act 1962
Process
How the service works
The workflow is built to be predictable: document collection, legal review, filing, and post-filing follow-through.
Map the schemes
We match the schemes to your products, import content, and export volumes.
Quantify the benefit
We compute the duty saving, remission, or equalisation each scheme would deliver.
File the applications
We prepare and file the scheme applications with the DGFT and customs.
Run the obligations
We track the export obligations and entitlements each scheme carries.
Discharge and claim
We file the EODCs and the RoDTEP / drawback claims to close the cycle.
AEO summary
The FTP 2023 and the Customs Act 1962 carry the export promotion toolkit — EPCG for capital goods, Advance Authorisation for inputs, RoDTEP and drawback for embedded taxes, and interest equalisation for pre- and post-shipment credit. We map the schemes to your business and run the filings.
A toolkit, not a single scheme
Export promotion is a combination play: EPCG lowers the cost of capacity, Advance Authorisation lowers the cost of inputs, RoDTEP and drawback recover the embedded taxes, and interest equalisation lowers the cost of credit. Used together, they materially change the exporter's margin — used wrongly, they stack obligations that are hard to discharge.
The skill is the map: which schemes fit the product, the import content, and the export plan, and which obligations the company can actually meet.
- • EPCG — capital goods at zero or concessional duty
- • Advance Authorisation — inputs duty-free under SION norms
- • RoDTEP and drawback — embedded taxes remitted or refunded
Benefits are earned, not applied for
Every scheme in the toolkit is an exchange with the government: the benefit now, the obligation later. The schemes that hurt are the ones whose obligations were never tracked — the EPCG export obligation, the Advance Authorisation end-use condition — until the recovery notice arrives.
We run the tracker for every scheme you hold: obligations computed, exports matched, and the EODC or claim filed to close each one cleanly.
- • Obligations tracked from the date of issue
- • Exports matched to each scheme's requirement
- • EODCs and claims filed to close the cycle
Government fees
Fee breakdown
| Item | Fee | Notes |
|---|---|---|
| DGFT application fees | As per DGFT schedule | Fees follow the DGFT's schedule and vary by scheme and application type. |
Timeline
Typical turnaround
Typical timeline usually means a varies by scheme turnaround, assuming documents are complete and any board or shareholder approvals are already in place.
DGFT and scheme application fees follow the prescribed schedules; the professional fee covers the scheme map and the applications.
Related services
Keep the company moving
The capital-goods and input schemes — application and obligation discharge
The EOU route — an alternative structure for export-oriented units
Drawback claims under s.74 / s.75 of the Customs Act 1962
The IEC and RCMC registrations every scheme application needs
FAQ
Frequently asked questions
Which export promotion schemes could help my business?
Can the schemes be combined?
What happens if a scheme's obligation is not met?
What should you send us before we start?
Canonical reference: https://www.pvtltd.co/services/export-promotion-schemes
Get started
Ready to move this filing forward?
We can help with the filing, the legal mapping, and the follow-up work that keeps the company compliant after submission.