Export Incentives & Customs Schemes for Exporters
MOOWR, Advance Authorisation, EPCG, RoDTEP, drawback and GST export refunds, worked out on your own bills of entry and run end to end by a Chartered Accountant.
An exporter in India can recover or avoid most of the taxes built into its costs: customs and anti-dumping duty on imported inputs through Advance Authorisation or MOOWR, duty on machinery through EPCG, embedded taxes through RoDTEP and drawback, and GST through export refunds. The schemes overlap and some cancel each other out. We work out which combination gives you the most on your own import and export data, then apply for and run the schemes, from the first application to the final redemption certificate.
Who this is for
- Manufacturers and assemblers who import components, such as electronics and IoT hardware, auto parts, engineering goods, chemicals and pharmaceuticals, and want to stop paying customs or anti-dumping duty on what they export.
- Exporters who outsource production to a job worker and need a scheme that fits that model.
- Businesses that sell both in India and abroad, for whom the choice between MOOWR and Advance Authorisation is not obvious.
- Exporters with GST refunds stuck on ICEGATE or under query with the GST officer.
- Merchant exporters and service exporters looking for the benefits they are not claiming.
The schemes we handle
MOOWR (Section 65)
Duty-deferred manufacturing in a bonded warehouse. No export obligation, but RoDTEP and drawback are lost. We file the licence and run the monthly returns.
How MOOWR works →Advance Authorisation
Duty-free inputs, including IGST and anti-dumping duty, against an export obligation. RoDTEP stays available. We handle norms, ANF-4A, bank guarantee and EODC.
How the advance licence works →EPCG
Zero-duty capital goods against exports of six times the duty saved over six years. Often the biggest saving for a manufacturer buying imported machinery.
About EPCG →RoDTEP and drawback
We check that every eligible shipping bill claims the right rate, that scrips are generated and used or sold, and that drawback is not claimed where a scheme bars it.
About RoDTEP →GST refunds on exports
LUT filing, RFD-01 refunds of input tax credit, and recovery of IGST refunds held on ICEGATE for SB005 and other mismatches.
GST export refund guide →Classification and anti-dumping duty
A review of your tariff headings and the producer-specific anti-dumping rates on your inputs. Sometimes this saves more than any scheme.
Why we check this first →First we check whether you need a scheme at all
Most advice on MOOWR or the advance licence starts from the scheme. We start from your bills of entry. Three findings come up again and again:
- IGST is counted as a saving. It is not. IGST on imports is creditable. The real pool is basic customs duty, social welfare surcharge and anti-dumping or safeguard duty, and it is often a fraction of what was assumed.
- Incentives are ignored. MOOWR removes RoDTEP and All Industry Rate drawback on everything made in the warehouse. For a business that receives them today, that can absorb a large share of the duty saved.
- The duty sits in a few lines. A part declared under different tariff headings, or anti-dumping duty that applies only to some producers, can account for most of the pool and can sometimes be fixed for a fee note, with no bond and no loss of incentives.
How we run the engagement
- Data collectionWeek 1
Bills of entry, shipping bills, RoDTEP and drawback credits from ICEGATE, GST returns, bill of materials and a description of how production works, including any job worker. - Line-item duty and incentive workingWeeks 1 to 2
Every import line classified by duty head, with IGST separated out, nil-duty lines removed, and the incentives you receive reconciled to source records. - Decision noteWeek 2 or 3
Status quo, MOOWR, Advance Authorisation and any no-scheme fixes compared on your numbers, with costs, timelines, operational changes and the risks of each. You decide with the full picture. - Application4 to 12 weeks, by scheme
MOOWR licence on ICEGATE, Advance Authorisation or EPCG on the DGFT portal, norms, bank guarantee exemption, port registration, LUT, and briefing your customs broker. - Records and accounting set-upIn parallel
Godowns, batches keyed to the bill of entry or licence, bills of materials and manufacturing journals in Tally or Zoho Books, so the scheme is auditable from the first consignment. - Ongoing compliance and closureMonthly or per licence
MOOWR monthly returns, export obligation tracking, GST refund claims, the Appendix 4H consumption certificate and EODC, and support at customs audits.
What we need from you to start
- Bills of entry for the last financial year, ideally the line-wise statement from your customs broker
- Shipping bills with FOB values and the RoDTEP and drawback credited
- Your GST returns and any pending refund applications or notices
- A representative bill of materials for your main export products
- Details of any job worker and of how goods move between the port, your premises and the job worker
Scope and fees
We quote a fixed professional fee against a written scope. Government fees, stamp duty, insurance, premises works and other third-party costs are paid by you at actuals.
| Scope item | What is included | Indicative professional fee |
|---|---|---|
| Export scheme decision study | Line-item review of a year's bills of entry and incentive credits, comparison of status quo, MOOWR and Advance Authorisation, decision note and discussion | ₹25,000 – ₹50,000 |
| Classification and anti-dumping duty review | Tariff heading review for high-duty lines and producer-specific anti-dumping rates, with a written note | ₹20,000 – ₹40,000 |
| MOOWR licence | Document pack, premises readiness guidance, ICEGATE application, queries and site verification, bond and insurance coordination, go-live | ₹1,00,000 – ₹1,75,000 |
| MOOWR monthly compliance | Annexure B records review, monthly return, bond balance tracking | ₹10,000 – ₹20,000 per month |
| Advance Authorisation or EPCG application | Norms or SION check, ANF-4A or ANF-5A, bank guarantee exemption, port registration | ₹35,000 – ₹60,000 per authorisation |
| EODC and redemption | Export obligation reconciliation, Appendix 4H consumption certificate, ANF-4F filing, bond cancellation follow-up | ₹25,000 – ₹50,000 per authorisation |
| GST refund on exports | RFD-01 for unutilised ITC, or reconciliation and correction of IGST refunds held on ICEGATE | ₹10,000 – ₹25,000 per claim period |
| LUT filing | RFD-11 for the financial year | ₹2,000 – ₹3,000 |
Indicative professional fees for typical engagements, excluding GST and third-party costs. The final fee depends on volume and complexity and is confirmed in writing before work starts. Fees are subject to change without notice.
Why exporters work with us
- We start with your numbers, not a scheme. Our first deliverable is a decision note, and sometimes the answer is that you do not need a scheme at all.
- Accounting and compliance in one place. Both MOOWR and Advance Authorisation succeed or fail on inventory records. We set them up in Tally or Zoho Books and can run the bookkeeping through our outsourced accounting service.
- Chartered Accountant certification in-house. The Appendix 4H consumption certificate for EODC and the refund working papers are prepared and signed by the same team that ran the licence.
- Close to the ports and the exporters. Our office is at Marol MIDC, Andheri East, a few minutes from Sahar Air Cargo and SEEPZ, and we work with exporters across Mumbai, Thane, Navi Mumbai and the rest of India.
Frequently Asked Questions
The main ones are RoDTEP and RoSCTL, duty drawback, Advance Authorisation and DFIA, EPCG, MOOWR bonded manufacturing, EOU and SEZ units, GST refunds on zero-rated exports, status holder benefits, and the Export Promotion Mission’s interest subvention, credit and market access support. Which ones you can use depends on your imported content, domestic sales and capital purchases.
If you export all or most of your output, Advance Authorisation usually gives the better net result because RoDTEP remains available and your premises are not bonded. MOOWR suits businesses that also sell in India, cannot fix input-output norms, or want no export obligation. We compare both on your own bills of entry before you decide.
A MOOWR licence typically takes 8 to 12 weeks, most of it on premises readiness and documents. An Advance Authorisation takes 6 to 10 weeks where a Standard Input Output Norm exists, and longer where self-declared norms need ratification.
For MOOWR, normally not: the security is a bond for three times the duty plus insurance. For Advance Authorisation and EPCG, status holders and exporters with a clean record who meet the past-performance conditions under Circular 58/2004 are exempt; others may need a guarantee for part or all of the duty saved.
Yes. For IGST refunds held on ICEGATE we reconcile the shipping bills against GSTR-1 and GSTR-3B, identify the response code, and correct the mismatch through GSTR-1 amendments or a correction request at the port. For RFD-01 claims we prepare the application and respond to deficiency memos and show cause notices.
Yes. The MOOWR application is filed with the Commissionerate that has jurisdiction over your premises and the Advance Authorisation with your DGFT Regional Authority, both online. We work with exporters across India and visit Mumbai, Thane and Navi Mumbai premises in person for MOOWR readiness checks.
Our indicative fee for the decision study, covering a line-item review of a year’s bills of entry and incentive credits and a written comparison of the options, is ₹25,000 to ₹50,000 plus GST, depending on volume. The fixed fee is confirmed in writing before we start.