Tax refund
TMA
Transport and Marketing Assistance for Specified Agriculture Products
A freight subsidy for agricultural exports. It covered exports from March 2019 to March 2022 and is not open for current shipments.
Current status
Discontinued for new exports: the revised scheme covered exports from 1 Apr 2021 to 31 Mar 2022 (PIB, Sep 2021) and we found no later extension. Confirm on DGFT’s TMA page.
dgft.gov.in ↗What you get
Reimbursed part of the freight and marketing cost at rates fixed by region. For freight help today, look at EPM’s LIFT intervention (up to 30% of freight for exporters in low-export districts).
Who can use it
Was available to exporters of notified agricultural products (dairy added in 2021). Not available for exports after 31 March 2022.
How to claim it
- No new claims for current exports. Pending old claims are handled by the DGFT regional authority.
Watch out for
- Do not price new contracts on TMA support.
More schemes
All schemes →- Tax refundRoDTEPRemission of Duties and Taxes on Exported ProductsRefunds hidden taxes (fuel, electricity duty, mandi tax, stamp duty and the like) that are not refunded any other way, as a percentage of FOB value.Read →
- Tax refundRoSCTLRebate of State and Central Taxes and LeviesThe RoDTEP-like rebate for apparel, garments and made-ups (HS Chapters 61, 62 and 63). These items get RoSCTL instead of RoDTEP.Read →
- Tax refundDrawbackDuty Drawback (All Industry Rates)Returns the customs duty paid on imported inputs used in your export product, at a fixed All Industry Rate per HS heading — paid straight into your bank account.Read →