Export rebate treatment allows full FOB-based benefits for RoDTEP and RoSCTL despite short realisation conditions. Clarification is issued on the treatment of short realisation of export sale proceeds for grant of RoDTEP and RoSCTL benefits. The same approach applied to duty drawback is made applicable to these schemes: remission or rebate may be granted on the full FOB value without deducting agency commission and foreign banking charges, subject to the prescribed 12.5% limit of FOB value. Compensation received from the Export Credit Guarantee Corporation may be treated as receipt of sale proceeds, and remission or rebate may not be recovered if the required write-off and certification conditions are satisfied.