https://www.taxtmi.com/article/detailed?id=14744 Selection among export incentive mechanisms requires balancing working capital effects, the nature of reimbursed charges, eligibility conditions and compliance burdens. GST refunds address input tax but cause working capital blockage and do not refund import duties; duty drawback reimburses embedded customs duty via AIR or brand rates. RoDTEP refunds local duties and levies not otherwise recredited, is claimed at shipping bill filing and converts to scrips usable against basic customs duty. Exemption schemes (Advance Authorisation, EPCG, EOU) and MOOWR defer or exempt duties subject to export obligations, validity periods and procedural conditions. en-us Thu, 03 Jul 2025 09:05:46 +0530 Thu, 03 Jul 2025 09:05:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14744 Selection among export incentive mechanisms requires balancing working capital effects, the nature of reimbursed charges, eligibility conditions and compliance burdens. GST refunds address input tax but cause working capital blockage and do not refund import duties; duty drawback reimburses embedded customs duty via AIR or brand rates. RoDTEP refunds local duties and levies not otherwise recredited, is claimed at shipping bill filing and converts to scrips usable against basic customs duty. Exemption schemes (Advance Authorisation, EPCG, EOU) and MOOWR defer or exempt duties subject to export obligations, validity periods and procedural conditions. Articles Customs - Import - Export - SEZ Thu, 03 Jul 2025 09:05:46 +0530 https://www.taxtmi.com/article/detailed?id=14744