Customs Instructions 05/2026 Dated 23/04/2026 – Time bound processing of RoDTEP and RoSCTL scrolls 

The compliance audit highlighted significant lag in generating scrolls and disbursing benefits, causing hardship to exporters. The CBIC mandates strict adherence to a time bound framework, aligning with earlier Instructions, which requires duty drawback credits to be processed within three days. The directive of three-day timeline is also extended for the generation of scrolls under both RoDTEP and RoSCTL schemes. 

(Link: Customs Instructions 05/2026 Dated 23/04/2026)

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