CBIC Enforces 72-Hour Scroll Timeline for RoDTEP and RoSCTL Incentives

The Central Board of Indirect Taxes and Customs (CBIC) has introduced a firm time-bound framework for processing export incentive scrolls under the RoDTEP and RoSCTL schemes. Through Instruction No. 05/2026-Customs dated April 23, 2026, the Board has directed all field formations to generate scrolls within 72 hours of the availability of processed claims, thereby tightening timelines and aligning these schemes with the existing duty drawback mechanism.

This change is a direct reaction to observations by the Comptroller and Auditor General (CAG), which drew attention to systemic delays in scroll generation at the field level. Those delays were adversely affecting Indian exporters by holding up their incentive credits and straining their working capital.

Background: Why Scroll Timelines Matter

Role of Scrolls in Export Incentive Mechanisms

Under schemes like RoDTEP (Remission of Duties and Taxes on Exported Products) and RoSCTL (Rebate of State and Central Taxes and Levies), incentive amounts are generally sanctioned through scrolls, which are electronic sanction lists generated on customs systems and then transmitted for crediting to the assessee’s account (for example, through the ICEGATE portal).

  • Without timely scroll generation, the entire credit chain gets disrupted.
  • The assessee’s incentive amounts, though notionally sanctioned, remain inaccessible in practical terms.
  • This delay directly affects the liquidity position of exporters relying on these incentives as part of their pricing and financial planning.

CAG Findings: Delays at Field Formations

The CAG, in its audit observations, identified that:

  • Scrolls under RoDTEP and RoSCTL were often not generated for long periods, sometimes stretching into months.
  • These delays were not due to legal disputes or policy ambiguity, but largely because of administrative inefficiencies and procedural lapses at the field formation level.
  • Such bottlenecks undercut the intended objective of export promotion schemes, which are designed to neutralize domestic taxes and levies that make Indian goods less competitive internationally.

It is in this context that CBIC’s Instruction No. 05/2026-Customs assumes importance, as it converts what was previously a loosely monitored process into a time-bound obligation.

Alignment with Duty Drawback Timelines

Existing Framework for Duty Drawback

For duty drawback, the CBIC had already set a benchmark under Instruction No. 21/2020-Customs, which provides that:

  • Duty drawback claims must typically be processed and sanctioned within three days of filing, subject to the completion of necessary verifications and absence of any red flags.

This time frame has become a reference point for ensuring speed and predictability in the export refund ecosystem.

Extending the 3-Day Standard to RoDTEP and RoSCTL

With the latest directive:

  • The same 72-hour standard that governs duty drawback processing is now applied to the generation of scrolls for RoDTEP and RoSCTL.
  • This brings parity of treatment among major export incentive schemes, making it easier for assessees to anticipate timelines across different benefit streams.