Instruction No. 05/2026-Customs, issued by the Central Board of Indirect Taxes and Customs (CBIC) on 23 April 2026, addresses delays in processing rebate claims under the RoSCTL scheme, as highlighted in a compliance audit. The audit found significant lag in generating scrolls and disbursing benefits, causing hardship to exporters. In response, the CBIC mandates strict adherence to a time-bound framework, aligning with earlier Instruction No. 21/2020-Customs, which requires duty drawback credits to be processed within three days. The new directive extends this three-day timeline to the generation of scrolls under both RoDTEP and RoSCTL schemes. The instruction emphasizes administrative efficiency and timely disbursal of export incentives, ensuring that exporters receive their legitimate benefits without delay. It reinforces accountability among customs authorities and aims to streamline operational processes to improve trade facilitation and reduce financial stress on exporters.
F. No. 603/2/2024-DB 3G6
Government of India
Ministry of Finance,
Department of Revenue,
Central Board of Indirect Taxes & Customs,
Instruction No. 05/2026-Customs | Dated: 23.04.2026
To,
All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)/Central Taxes &
All Principal Directors General/ Directors General under CBIC
Madam/Sir,
Subject: Instructions for time bound processing of RoDTEP and RoSCTL scrolls – reg.
The undersigned is directed to draw attention to the audit observation in respect of Audit report on Subject Specific Compliance Audit (SSCA) on “Rebate of State and Central Taxes and Levies” (RoSCTL) wherein it has been observed that there is considerable delays in generation of RoSCTL scrolls and disbursal of rightful claims causing undue hardship to the exporters.
2. In this context, attention is invited to the Instruction No. 21/2020- Customs dated 16.12.2020 wherein it has been instructed that crediting of duty drawback within a period of 3 days should be strictly complied with. Board desires that similar time limit should also be complied with for the generation of RoDTEP as well as RoSCTL scrolls.
Yours faithfully,
(Khairnar Sarweshwar)
OSD (Drawback Division)
CBIC, New Delhi
