HomeCirculars › RBI/2022-23/60

IES Extension Clarified for PLI Beneficiaries

No longer current — withdrawn, no replacement on file yet
Source: Reserve Bank of India · RBI/2022-23/60 · issued 31 May 2022 · ~2 min read
Quick answerRBI clarifies that exporters availing PLI benefits can still claim Interest Equalization Scheme (IES) for other product segments. Banks must obtain a new self-declaration from exporters, effective retroactively from October 1, 2021.

What changed

Previously, the extended IES was not available to any beneficiary of a Production Linked Incentive (PLI) scheme. Now, the government has clarified that such exporters can still get IES benefits for segments not covered by their PLI claim. Banks must collect a self-declaration from exporters in the prescribed format, effective from October 1, 2021.

What it means for you

Banks can now extend IES benefits to PLI beneficiaries for non-PLI product segments, expanding the eligible exporter base. This requires updating internal IES processing systems to verify the self-declaration and ensure compliance. The retroactive effective date means banks may need to process claims for past periods from October 1, 2021.

Historical instruction — do not use for current compliance. This is what was required at the time; it no longer reflects current RBI requirements. If no replacement rule is linked above, that only means none is recorded on our register yet — it does not prove no later applicable rule exists. Confirm on the official RBI source below.

What banks were required to do at the time

Who it affects

All Scheduled Commercial Banks (excluding RRBs), Small Finance Banks, Primary (Urban) Cooperative Banks, State Cooperative Banks with AD Category-I license, Exim Bank, Exporters availing IES and PLI schemes

❓ Common questions

Regulatory timeline

Built from our lineage records — each fact carries its provenance; missing history simply is not shown (never guessed).

Can an exporter who gets PLI benefits for one product still claim IES for another product?

Yes, as per the government clarification, the extended IES is available for segments other than the one for which PLI benefits are availed.

What document must banks obtain from exporters under this circular?

Banks must obtain a Self-Declaration from exporters in the format given in the annex, confirming they are not availing PLI for the same segment covered by the IES application.

From when is this clarification effective?

The provisions are deemed effective from October 1, 2021, meaning banks should apply this rule to claims from that date onward.

📜 This document’s life story (1 recorded event, each backed by RBI’s own words)
Repealed by RBI/2025-26/100 — Consolidation of Regulations — Withdrawal of circulars (28 Nov 2025)
RBI’s words: “Official withdrawal register entry #238: DOR.STR.REC.39/04.02.001/2022-23 — "Interest Equalization Scheme (IES) on Pre and Post Shipment Rupee Export Credit - Extension" dated May 31, 2022”
📜 Read the original circular — full text as issued by RBI
RBI/2022-23/60 DOR.STR.REC.39/04.02.001/2022-23 May 31, 2022 All Scheduled Commercial Banks (excluding RRBs), Small Finance Banks, Primary (Urban) Cooperative Banks & State Cooperative Banks (scheduled banks having AD category-I license), andExim Bank Dear Sir / Madam, Interest Equalization Scheme (IES) on Pre and Post Shipment Rupee Export Credit - Extension Please refer to paragraph 2.4 of the circular No. DOR.STR.REC.93/04.02.001/2021-22 dated March 8, 2022 , wherein it was stated that the extended IES would not be available to those beneficiaries who were availing of the benefit under any Production Linked Incentive (PLI) scheme of the Government. 2. In this regard, Government has issued a clarification that the extended IES will also be available to such beneficiaries for segments other than for which they have availed of PLI benefits. 3. It is further advised that banks shall obtain a Self-Declaration under the IES from the exporters as per the format given in the Annex . 4. These provisions shall be deemed effective from October 1, 2021. Other provisions of the aforesaid circular shall remain unchanged. Yours faithfully (Manoranjan Mishra) Chief General Manager Annex SELF DECLARATION Declaration under Interest Equalization Scheme (IES) 1. I/We hereby declare that I/We am/are not availing benefits under the Production Linked Incentive (PLI) scheme of Government of India in the segment/sector for which this application for pre/post shipment credit under the Interest Equalization Scheme (IES) has been made. 2. I/We fully understand that if any information furnished in the application is found incorrect or false, it will render me/us liable for any penal action or other consequences as may be prescribed in law or otherwise warranted. 3. I/We hereby declare that the particulars and the statements made in this application are true and correct to the best of my/our knowledge and belief and nothing has been concealed or withheld therefrom. Signature of Exporter Date:
Reproduced for reference with acknowledgment — Source: Reserve Bank of India · RBI/2022-23/60 · issued 31 May 2022. The plain-English explanation above is BankPulse’s own independent summary.
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Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12327&Mode=0 — Plain-English summary by BankPulse (bankpulse.ai), reviewed by our expert reviewer, CA Amit Jain. Independent platform, not affiliated with the Reserve Bank of India; is our own plain-English paraphrase, not RBI’s original wording.
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