Export Promotion Mission (EPM) 2026: The Complete Guide to India's Export Incentive Schemes for Startups & Entrepreneurs

Last Updated: September 2026

If you're a founder shipping your first export order — or a business owner who's been exporting for years but never claimed a single rupee back from the government — this guide is for you. India has just rolled out its biggest export support package ever: the Export Promotion Mission (EPM), backed by a ?25,060 crore budget. Stack that on top of older schemes like RoDTEP, Advance Authorisation, and EPCG, and there's a genuine amount of money on the table for exporters who know where to look.

The problem? Most of this information is scattered across government notifications, circulars, and PDFs that read like they were written for customs officers, not for a founder trying to ship their first container. This guide puts it all in one place, in plain English, so you know exactly what you qualify for, how much you can claim, and how to apply.

Quick disclaimer: Government schemes change often — rates get revised, deadlines get extended, and new components get added. Always cross-check the latest figures on the official DGFT website before you apply. We've linked every official source below.

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What Is the Export Promotion Mission (EPM)?

The Export Promotion Mission is a Cabinet-approved scheme launched by the Ministry of Commerce and Industry to make Indian exports more competitive globally. It was approved in November 2025 and runs from FY 2025–26 to FY 2030–31, with a total outlay of ?25,060 crore.

Unlike older, one-off schemes, EPM is designed as an umbrella program built around two pillars — one that fixes financing gaps, and one that fixes everything else (compliance, logistics, market access) that stops small exporters from scaling up.

Who is it really for? MSMEs, first-time exporters, and labour-intensive sectors (textiles, leather, handicrafts, marine products) are the mission's stated priority — which is good news if you're a small or mid-sized business rather than a large conglomerate.

The Two Pillars of EPM

1. Niryat Protsahan (Financial Enablers) This pillar solves the "I can't afford to fulfil this export order" problem — cheaper credit, collateral-free loans, and risk cover for exporters who can't get affordable financing from banks.

2. Niryat Disha (Non-Financial Enablers) This pillar solves the "I don't know how to comply, market, or ship internationally" problem — funding for certifications, market research, trade fairs, overseas warehousing, and logistics support for exporters based outside major ports.

We'll break down exactly what's inside each pillar below.

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Niryat Protsahan: Financial Support Under EPM

Who should apply: Any exporter with an active IEC who is struggling to get affordable pre-shipment or post-shipment credit from a bank — this is especially useful for MSMEs and startups without a long credit history.

How to apply: File an Intent-to-Claim (IC) on dgft.gov.in. You'll receive a Unique Identification Number, after which your bank or lending institution submits the claim through the implementing agency on your behalf.

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Niryat Disha: Non-Financial Support Under EPM

Who should apply: Exporters based in Tier 2/3 cities away from major ports (LIFT), businesses that need product certification to enter markets like the EU or US (TRACE), and anyone selling cross-border via e-commerce who needs overseas fulfilment infrastructure (FLOW).

How to apply: LIFT and TRACE use the Intent-to-Claim process on trade.gov.in, followed by a reimbursement claim. FLOW, INSIGHT, and Market Access Support are proposal-based and go through a Steering Committee evaluation.

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RoDTEP: Remission of Duties and Taxes on Exported Products

RoDTEP is the scheme most exporters actually use, because it applies almost automatically once you're exporting.

What it is: A refund of embedded taxes that don't get refunded anywhere else — things like state VAT on fuel, mandi tax, and electricity duty that quietly get baked into the cost of your exported goods.

Who should apply: Almost any goods exporter, across nearly all sectors, including those already using Advance Authorisation, SEZ units, and EOUs (restored to RoDTEP eligibility in June 2025).

Eligibility

• Valid IEC and GST registration
• Goods must be exported and shipping bill filed through ICEGATE
• Export proceeds must be realised (forex must actually land in your account)

Amount / Financial Assistance

• Rates range from 0.3% to 4.3% of the FOB (Free On Board) value, depending on your product's HS code — most products fall between 0.3% and 0.8%
• Current rates are extended unchanged until September 30, 2026 (DGFT Notification No. 74/2025-26-DGFT, dated 31 March 2026)
• Note: rates were briefly cut by 50% in early 2026 and then restored — always check the live rate for your HS code before budgeting for it

Documents Required

• IEC, GST certificate, RCMC
• Shipping Bill with RoDTEP declaration
• e-BRC (proof of forex realisation)

Application Process

1. While filing your Shipping Bill on ICEGATE, mark "Yes" for RoDTEP claim.
2. No separate application is needed — the system auto-generates a transferable e-scrip once your export is processed.
3. Use the e-scrip to pay customs duty on future imports, or sell/transfer it to another importer.

Official Website

icegate.gov.in (for filing) and dgft.gov.in (for rate notifications)

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Advance Authorisation Scheme

What it is: Lets manufacturer exporters import raw materials and inputs duty-free, as long as those inputs are physically used in the goods you're exporting.

Who should apply: Manufacturer exporters, merchant exporters tied to a manufacturer, and service providers whose service involves imported inputs (for example, seafood processing units). There's no turnover restriction — even a first-time exporter can apply.

Eligibility

• Valid IEC and RCMC
• Genuine export order or intent to export
• Must follow Standard Input Output Norms (SION), or apply under self-declared norms if your product isn't covered

Benefits & Amount

• 0% Customs Duty on imported inputs — this also covers exemption from Basic Customs Duty, Anti-Dumping Duty, Social Welfare Surcharge, IGST, and Compensation Cess
• Typically saves 10%–25% on landed input cost, depending on the product
• Covers raw materials, fuel, catalysts, and mandatory spares (up to 10% of CIF value)

Documents Required

• Digital Signature Certificate (DSC)
• RCMC (Registration-cum-Membership Certificate)
• GST registration certificate
• Udyam/MSME certificate (if applicable)
• Export order (recommended, not always mandatory)

Application Process

1. Apply online on the DGFT portal using your IEC and DSC.
2. Select the applicable SION code, or apply for self-declared norms.
3. DGFT's Regional Authority reviews and issues the Authorisation.
4. Register the Authorisation at your Customs port before importing.
5. Import your inputs duty-free (usage is tracked against your licence).
6. Complete your export obligation within 18 months, maintaining a minimum 15% value addition.
7. Submit Shipping Bills and e-BRC as export proof, and obtain your Export Obligation Discharge Certificate (EODC) to close the licence.

Official Website

dgft.gov.in/CP/?opt=adnavce-authorisation

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EPCG: Export Promotion Capital Goods Scheme

What it is: Lets you import machinery and capital equipment at zero customs duty, in exchange for committing to a future export target.

Who should apply: Manufacturers and service exporters (including IT firms, design studios, and consultancies earning foreign exchange) who need to import equipment to scale production or service delivery.

Eligibility

• Valid IEC
• Manufacturer exporters, merchant exporters, service providers earning forex, and EOU/SEZ units
• Sectors like agriculture, handicrafts, and fisheries are exempt from the Average Export Obligation (AEO) requirement

Benefits & Amount

• 0% Customs Duty on capital goods/machinery imports
• Domestic procurement under EPCG can also qualify suppliers for deemed export benefits
• Export Obligation: You must export goods worth 6 times the duty saved, within 6 years of getting the Authorisation (Example: if you save ?10 lakh in duty, your export obligation is ?60 lakh over 6 years)

Documents Required

• IEC certificate, PAN, GST registration
• Valid RCMC
• Chartered Engineer certificate
• Chartered Accountant certificate
• Proforma invoice for the machinery
• Industrial licence or service registration proof
• Bank guarantee (where applicable)

Application Process

1. Register on the DGFT portal using your digital signature.
2. Select "EPCG" under online services and fill Form ANF 5A.
3. Upload the required documents and pay the application fee.
4. Wait for DGFT's review (usually a few working days).
5. Import the capital goods once the Authorisation is issued.
6. Submit an Installation Certificate — export obligation tracking only starts once this is filed.
7. Track and fulfil your export obligation in stages over the 6-year window.

Official Website

dgft.gov.in

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RoSCTL: Rebate of State and Central Taxes and Levies

What it is: A sector-specific rebate scheme exclusively for the apparel and made-up textile export sector, designed to offset state and central taxes that RoDTEP doesn't fully cover.

Who should apply: Exporters of garments, apparel, and made-up textile products competing against countries like Bangladesh and Vietnam on price.

Eligibility

• Valid IEC, GST, and RCMC from an apparel/textile export promotion council
• Applies specifically to apparel (Chapter 61/62) and made-ups (Chapter 63) under the HS classification

Benefits & Amount

• Rebate rates are generally higher than RoDTEP for the same product category, since RoSCTL was designed to keep the textile sector price-competitive
• Currently extended with existing rates through September 30, 2026

Documents Required

Same as RoDTEP: Shipping Bill declaration, e-BRC, RCMC, and GST registration.

Application Process

Declared directly on your Shipping Bill at the time of export (similar to RoDTEP) — the system generates a transferable duty credit scrip automatically.

Official Website

dgft.gov.in

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RELIEF Scheme (2026): Support for Exporters Hit by Gulf & West Asia Disruptions

What it is: RELIEF stands for Resilience & Logistics Intervention for Export Facilitation, launched under DGFT Notification No. 65/2025-26 (dated 19 March 2026) to help exporters absorb the sudden spike in freight and insurance costs caused by the West Asia/Red Sea maritime corridor disruption.

Who should apply: Exporters shipping to or through UAE, Saudi Arabia, Israel, Kuwait, Qatar, Oman, Bahrain, Iraq, Iran, and Yemen — especially MSMEs absorbing extraordinary freight surcharges.

Eligibility (by component)

Amount / Financial Assistance

• Component I: Up to 100% loss cover (war/political risk)
• Component II: Up to 95% loss cover
• Component III: Up to 50% reimbursement of additional freight/insurance cost, capped at ?50 lakh per exporter

Documents Required

• IEC, GST certificate
• ECGC policy documents (Component I & II) or proof of MSME status (Component III)
• Bill of lading/airway bill within the eligible window
• Freight and insurance cost invoices showing the surcharge burden

Application Process

Apply through ECGC (Export Credit Guarantee Corporation) for Components I & II, or through the designated DGFT/EEPC reimbursement window for Component III. Because eligible windows and covered destinations have been revised more than once since launch, confirm the current list before applying.

Official Website

eepcindia.org/relief-scheme and dgft.gov.in

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Before You Apply: Get Your IEC and RCMC Ready

Every scheme above needs two things first:

1. Importer Exporter Code (IEC)

• Apply online at dgft.gov.in with PAN, Aadhaar, address proof, and a cancelled cheque
• Fee: ?500 (one-time)
• Issued within 1–3 working days
• Valid for life, but you must confirm it online every year between April 1 and June 30 — miss this and it gets deactivated automatically

2. RCMC (Registration-cum-Membership Certificate)

• Issued by the export promotion council relevant to your product (for example, FIEO for general goods, AEPC for apparel)
• Required to claim almost every scheme on this list

Get both sorted before you approach any scheme — it's the single most common reason applications get stuck.

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Who Should Apply for What (Quick-Reference)

• First-time exporter or MSME struggling with working capital → Niryat Protsahan (interest subvention, collateral support)
• Any goods exporter → RoDTEP (claim it by default — there's no reason not to)
• Manufacturer importing raw materials for export production → Advance Authorisation
• Manufacturer or service exporter buying new machinery/equipment → EPCG
• Apparel/textile exporter → RoSCTL
• Exporter shipping to Gulf/West Asia and absorbing freight cost spikes → RELIEF Scheme
• Exporter needing certification, market research, or overseas warehousing → Niryat Disha (TRACE, INSIGHT, FLOW)
• Business based far from a port city → LIFT (under Niryat Disha)

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Common Mistakes Exporters Make (Avoid These)

1. Not flagging RoDTEP on the Shipping Bill. If you forget to mark "Yes" at the time of filing, you cannot claim it retroactively.
2. Treating e-BRC/FIRA as optional. Every scheme needs proof that your export proceeds actually landed in India — without it, your claim stays stuck indefinitely.
3. Letting IEC lapse. Forgetting the annual April–June IEC confirmation deactivates your code, freezing every scheme benefit until it's reactivated.
4. Ignoring the Average Export Obligation (AEO) under EPCG. Existing exporters must maintain their historical export levels in addition to the new EPCG-specific obligation — many businesses only track the new target and get penalised.
5. Missing the Installation Certificate deadline (EPCG). Your export obligation clock and monitoring can't formally begin without it.
6. Applying without RCMC. Almost every scheme requires it, and getting one takes time — don't leave it for the last minute.
7. Assuming rates are fixed. RoDTEP rates were cut by 50% in early 2026 and then restored a month later — always check the live rate before you plan your margins around it.
8. Not tracking scheme deadlines. RELIEF's eligible shipment windows and RoDTEP/RoSCTL rate validity are time-bound and get extended in phases — bookmark the official DGFT scheme guidelines page and check it monthly.

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Official Sources & Further Reading

• DGFT — Official Scheme Guidelines
• DGFT — Export Promotion Mission
• PIB — Cabinet Approves Export Promotion Mission (?25,060 crore)
• PM India — Official EPM Announcement
• EEPC India — RELIEF Scheme
• FIEO — Export Promotion Schemes
• ICEGATE — Customs & RoDTEP Filing Portal

This article is for general information only and is not legal, financial, or tax advice. Scheme rates, eligibility windows, and notification numbers change frequently — always verify current details on the official DGFT website before applying or making business decisions based on them.

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Frequently Asked Questions

1. What is the Export Promotion Mission (EPM)? EPM is a ?25,060 crore government scheme (FY 2025–26 to FY 2030–31) built around two pillars — Niryat Protsahan for financial support and Niryat Disha for non-financial support — aimed at helping MSMEs and first-time exporters compete globally.

2. Who can apply for DGFT export schemes? Any business with a valid Importer Exporter Code (IEC) can apply. Most schemes also require an RCMC (Registration-cum-Membership Certificate) from the relevant export promotion council, plus GST registration.

3. What's the difference between RoDTEP and Advance Authorisation? RoDTEP refunds embedded taxes after you export, as a cash-equivalent scrip. Advance Authorisation lets you import raw materials duty-free before you manufacture and export. You can often use both together, as long as you're not claiming the same benefit twice on the same inputs.

4. Can a first-time exporter with no export history apply for Advance Authorisation or EPCG? Yes. There's no minimum turnover or export history requirement for Advance Authorisation. For EPCG, new exporters don't need to meet an Average Export Obligation — that requirement only applies to businesses with prior export history.

5. How much financial support can MSMEs get under Niryat Protsahan? Up to 2.75% interest subvention (capped at ?50 lakh per IEC) on export credit, plus collateral-free loan guarantees of 85% for micro/small businesses and 65% for medium enterprises.

6. What is the RELIEF scheme and who qualifies for it? RELIEF (Resilience & Logistics Intervention for Export Facilitation) supports exporters shipping to Gulf/West Asia destinations who are absorbing higher freight and insurance costs due to regional maritime disruptions. MSMEs without ECGC cover can get up to 50% reimbursement of extra costs, capped at ?50 lakh.

7. Do service exporters (IT, consulting, design) qualify for any of these schemes? Yes — service exporters earning foreign exchange can apply for EPCG to import equipment duty-free, and can access Niryat Disha components like TRACE and INSIGHT if they need certification or capacity-building support.

8. How long does it take to get an EPCG or Advance Authorisation licence approved? There's no fixed statutory timeline, but in practice DGFT typically reviews complete applications within a few working days to a few weeks, depending on the Regional Authority's workload and whether your documents are in order.

9. Are these schemes only for large exporters? No — EPM specifically prioritises MSMEs, first-time exporters, and labour-intensive sectors. Several components, like the interest subvention and collateral guarantee, are designed around what small businesses actually struggle with.

10. Where can I check the latest official updates on these schemes? Always check the DGFT official scheme guidelines page directly, since rates, eligibility windows, and notification numbers are revised frequently.