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    <title>Customs — Schemes of Rebate of State and Central Taxes and Levies (RoSCTL) and Additional AD-hoc Incentive for export of garments and made-ups</title>
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    <description>RoSCTL scrips are issued electronically to customs via the gateway and must be registered in the License Management module only when transmitted electronically from the issuing portal; manual registration is prohibited. The scrips are transferable and paperless, and ownership must be verified on the issuing portal when scrips are used for import duty payment. All checks and balances applicable to prior electronic export incentive scrips apply to RoSCTL scrips, and these procedures act as a standing order for officers and staff.</description>
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