Electronic Duty Credit Ledger Setup: RoDTEP & RoSCTL
A beginner-friendly guide to creating your ICEGATE e-Scrip account, checking export incentive credits, generating duty credit scrips and using them for eligible Customs duty payments.
Last updated: 4 November 2026
1. What is the Electronic Duty Credit Ledger?
For export incentive schemes such as RoDTEP and RoSCTL, Customs may create eligible duty credit after the relevant Shipping Bill has been processed and a scheme scroll has been generated.
The ICEGATE e-Scrip Credit Ledger lets an eligible IEC holder create a scheme account, view the credit reflected for that scheme and convert eligible credit into an electronic duty credit scrip, or e-Scrip.
Setting up the account does not itself create a credit. The Shipping Bill must claim the applicable scheme correctly, Customs must process the claim, and the required scroll must be generated.
2. Is this the same as ICEGATE e-Cash Ledger?
No. The names sound similar, but these are different ICEGATE services.
e-Scrip Credit Ledger
Holds eligible scheme duty credits, such as RoDTEP or RoSCTL credits, which can be converted to a scrip and used under the applicable rules.
e-Cash Ledger
A virtual wallet that a user can fund through supported payment modes and use for Customs duty payments. It is not where RoDTEP or RoSCTL incentive credits are managed.
GST Electronic Credit Ledger
A GST portal ledger for eligible input tax credit. It is separate from the ICEGATE export incentive e-Scrip ledger.
3. What should you keep ready?
Before creating the e-Scrip account, check that you have:
- A valid IEC for the exporting entity.
- An active ICEGATE user account linked to the correct IEC.
- A Digital Signature Certificate (DSC) registered and usable with the ICEGATE account, as required for the relevant e-Scrip functions.
- Access to the mobile number or email address registered on ICEGATE for verification, where the portal asks for it.
- The correct scheme name: RoDTEP, RoSCTL, or another scheme that the current portal specifically makes available.
- Shipping Bill and scroll details for checking whether eligible credit has been processed.
4. Create an e-Scrip account on ICEGATE
The ICEGATE advisory describes the following account-creation path. Menu names may change as the portal is updated, so follow the current on-screen instructions if they differ.
ICEGATE’s advisory notes that account functionality depends on the corresponding CBIC notification and availability of the scheme budget. If the scheme is not available or the account cannot be activated, check current CBIC/ICEGATE notices before assuming there is a portal fault.
5. How does an export credit become an e-Scrip?
The account is only the place where eligible credit can be managed. The credit follows a separate export processing path:
- At Shipping Bill filing, the exporter claims the applicable scheme and provides the required declaration and scheme details.
- Customs processes the claim. Risk-based system processing or officer processing may apply according to the case.
- The carrier files the relevant Export General Manifest (EGM).
- After the required processing, Customs generates the scheme scroll for eligible Shipping Bills.
- The duty credit becomes available in the IEC holder’s ICEGATE e-Scrip module.
- The exporter opens the scheme account, selects eligible Shipping Bills and creates the e-Scrip.
If a Shipping Bill or expected credit does not appear, first check whether the scheme was claimed correctly, the EGM was filed, Customs processing is complete and the scroll has been generated.
6. How can you use or transfer an e-Scrip?
Use the scrip for eligible import duty
The e-Scrip can be used in a Bill of Entry for eligible Basic Customs Duty (BCD), subject to the scheme rules and the applicable notification. The person filing the Bill of Entry must enter the scrip details in the relevant licence/scrip section and use the correct scheme code and notification for that scrip.
The scrip is not a cash refund and does not pay every kind of Customs charge. Confirm the duty type that can be discharged under the particular scheme before filing.
Transfer the scrip to another IEC
The ICEGATE e-Scrip module also supports transfer to another eligible IEC. The transferor initiates the request and completes the required verification. The receiving IEC holder must have an eligible ICEGATE/e-Scrip account and approve the transfer request in the portal.
- Open the relevant scheme account and choose the scrip transfer option.
- Enter the receiving IEC and scrip details carefully.
- Complete the requested mobile or email verification.
- Ask the receiving IEC holder to sign in and approve the pending transfer in ICEGATE.
- Check transaction details to confirm the transfer status.
7. Common problems and what to check
“e-Scrip” tile is missing
Confirm that you are signed into the correct ICEGATE user account and that it is linked to the IEC. Check access permissions and the current dashboard layout.
Scheme is not available to add
Check whether the scheme has a current CBIC notification and operational budget, and whether ICEGATE has enabled its account creation.
Shipping Bill is not listed
Check the Shipping Bill scheme declaration, Customs claim processing, EGM status and scroll generation. Also verify the Customs location filter.
Credit is visible but no scrip is available
Open the scheme ledger and use the scrip generation tab. Select eligible Shipping Bills and review the generated amount before confirming.
DSC or verification error
Confirm the DSC is valid, registered on ICEGATE and available to the authorised user. Check that the registered mobile number and email can receive verification.
Transfer remains pending
The receiving IEC holder may still need to approve the request. Ask them to check the “Approve Scrip Transfer” tab in their ICEGATE account.
When raising a helpdesk request, include the IEC, scheme, Shipping Bill/scroll or scrip reference, relevant Customs location and a screenshot of the error. Do not share passwords, DSC PINs or OTPs.
8. Frequently asked questions
Is creating an e-Scrip account the same as receiving an incentive?
No. Account creation prepares the ledger for scheme use. Credit becomes available only after the export claim is processed and the relevant Customs scroll is generated.
Do I need an ICEGATE account and DSC?
Yes. ICEGATE’s e-Scrip advisory describes access for valid IEC holders registered on ICEGATE with a DSC. Use the current portal guidance for any updated authentication requirements.
Does the e-Scrip ledger hold cash?
No. It manages export incentive duty credits and e-Scrips. The e-Cash Ledger is a separate wallet used for Customs payments.
Can I use a RoDTEP or RoSCTL scrip to pay all Customs charges?
No. The ICEGATE advisory describes use for eligible Basic Customs Duty payments, subject to scheme rules. Check the applicable notification and scrip details before filing the Bill of Entry.
Can I transfer the scrip to another company?
The ICEGATE module provides a scrip-transfer workflow to another eligible IEC. The recipient must complete the portal’s approval step for the transfer to finish.
Where can I get the latest ICEGATE steps?
Use the official ICEGATE e-Scrip advisory and its current tutorials. Portal labels and available schemes may change.
Official sources and further reading
- ICEGATE advisory — e-Scrip for RoDTEP and RoSCTL
- ICEGATE video tutorials — generate and transfer RoDTEP/RoSCTL scrips
- ICEGATE FAQs — e-Scrip account and scheme questions
- ICEGATE — official Customs trade portal
Reader note: This guide is for general educational purposes. Scheme availability, eligibility, rates, notifications and portal screens can change. Before claiming credit, generating a scrip or using it in a Bill of Entry, check the latest CBIC notifications, ICEGATE advisory and the scrip’s displayed terms and expiry.
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