The RoDTEP Scheme can improve export realisation by refunding specified embedded duties, taxes and levies that are not otherwise credited, remitted or refunded. The benefit, however, depends on accurate product classification, correct declarations in the shipping bill, the applicable rate and value cap, successful Customs processing and disciplined reconciliation on ICEGATE.
The RoDTEP Scheme is presently continued for eligible exports up to 30 September 2026. The rates and value caps in force on 31 March 2026 continue during this period. Exporters should verify the latest DGFT notification before shipment because the validity, rates, value caps and product coverage may be revised.
DGFT had also rationalised the rates and applicable value caps under Appendix 4R and Appendix 4RE with effect from 23 February 2026. A product-level review of the schedule applicable on the export date is therefore essential; historic rates should not be assumed for current shipments.
What Is the RoDTEP Scheme?
RoDTEP stands for Remission of Duties and Taxes on Exported Products. Introduced for exports from 1 January 2021, the scheme is intended to neutralise certain central, state and local duties, taxes and levies embedded in exported goods where such incidence is not refunded through another mechanism.
The scheme operates through a product-specific rebate notified against an 8-digit ITC HS code. The allowed amount is credited as a transferable electronic duty credit scrip in the exporter’s ledger on ICEGATE, subject to the scheme conditions, exclusions, rate and value cap.
Key Benefits for Exporters
- Remission of specified embedded duties, taxes and levies that remain in the cost of exported goods and are not refunded elsewhere.
- Product-specific benefit linked to the notified 8-digit ITC HS classification, rate and, where prescribed, per-unit value cap.
- Electronic issuance through ICEGATE, reducing dependence on a physical scrip or separate post-export incentive application.
- Transferable e-scrips that may be utilised by the holder for payment of eligible Basic Customs Duty on imports, subject to Customs rules.
- Improved export costing and price competitiveness where claims are accurately captured and reconciled.
How the RoDTEP Benefit Is Calculated
The benefit is generally computed at the notified ad valorem rate on the eligible FOB value of the export product. Where the schedule prescribes a value cap, the amount is restricted to the applicable cap based on the notified unit of quantity. The relevant rate must be checked against the product’s 8-digit ITC HS code and the category of export.
Broadly, the admissible amount is the lower of:
- The notified RoDTEP percentage applied to the eligible FOB value; and
- The notified value cap multiplied by the eligible quantity, wherever a value cap applies.
Appendix 4R applies to eligible exports from Domestic Tariff Area units. Appendix 4RE applies to eligible exports by Advance Authorisation holders and eligible exports from EOU and SEZ units. Rates, caps and coverage can differ, so the correct appendix and export date must be used.
Who Can Claim RoDTEP?
Eligible manufacturer exporters and merchant exporters may claim RoDTEP for notified products, subject to the Foreign Trade Policy, applicable DGFT notifications and Customs procedures. During the current notified period, eligible exports from DTA units and eligible exports under Advance Authorisation, EOU and SEZ categories are covered under their respective schedules.
Eligibility is not determined only by the exporter’s status. The product, 8-digit classification, nature of supply, export category, shipping bill declaration and notified exclusions must all be examined. Categories listed as ineligible under Para 4.55 of the Foreign Trade Policy do not qualify.
RoDTEP Claim Process
- Confirm eligibility and classification. Verify the 8-digit ITC HS code, product description, export category, applicable appendix, notified rate and value cap.
- Make the RoDTEP declaration in the shipping bill. The claim must be selected and correctly declared when the export shipping bill is filed. A missed or incorrect declaration may require a time-sensitive Customs amendment or representation and is not automatically curable.
- Complete export processing. Customs assesses the shipping bill and the carrier files the Export General Manifest. Unresolved EGM errors, classification issues or system validations can prevent the claim from moving forward.
- Check the RoDTEP scroll on ICEGATE. Once the claim is processed, the admissible amount appears in the RoDTEP scroll against the relevant shipping bills.
- Create the e-scrip. The exporter selects the eligible scroll entries and generates the electronic duty credit scrip in the ICEGATE ledger.
- Utilise or transfer the e-scrip. The scrip may be used for eligible Basic Customs Duty or transferred electronically, subject to the applicable regulations and validity period.
- Reconcile and retain records. Shipping bill data, scrolls, e-scrips, utilisation or transfer details, export realisation and accounting records should be reconciled regularly. The Annual RoDTEP Return must be filed where the prescribed threshold and conditions apply.
Indicative Timeline
There is no single statutory processing timeline applicable to every RoDTEP claim. Processing depends on Customs assessment, EGM filing, system validations and whether any error or hold exists. The following is a practical workflow, not a government-guaranteed turnaround time.
| Stage |
Practical position |
| Before export filing |
Eligibility, classification, rate and declaration review should be completed before the shipping bill is filed. |
| At shipping bill filing |
The RoDTEP claim and required declarations are captured by the customs broker or authorised filer. |
| After export and EGM |
Customs processes the claim and generates the RoDTEP scroll when validations are complete. |
| After scroll availability |
The exporter may generate the e-scrip through ICEGATE. This step can ordinarily be completed promptly if the ledger and user access are in order. |
| Where a claim is pending |
The timeline depends on the cause, such as an EGM error, data mismatch, Customs query, system issue or amendment request. |
Annual RoDTEP Return Compliance
The Annual RoDTEP Return is mandatory where the total RoDTEP claim for an IEC exceeds Rs. 1 crore in a financial year. The return is ordinarily due by 31 March of the next financial year, subject to any extension or revised instruction issued by DGFT.
Once the IEC crosses the threshold, separate filing principles apply at the 8-digit ITC HS level. Returns are required for codes crossing the prescribed product-level threshold; where none crosses that threshold, the return is filed for the code carrying the highest claim, in accordance with DGFT instructions. Separate returns are required for DTA and for AA, EOU or SEZ exports. Merchant exporters crossing the threshold must coordinate with their manufacturer suppliers to obtain the underlying incidence data.
Because the return requires product-level information on embedded taxes and input incidence, exporters should not wait until the due date to collect data. The calculation basis, allocations and reasonable estimates should be documented and capable of being substantiated if selected for scrutiny.
How OSGAN Consultants Can Assist
OSGAN Consultants provides focused RoDTEP advisory and implementation support to manufacturer exporters, merchant exporters and units operating under DTA, Advance Authorisation, EOU and SEZ frameworks.
- Product-wise RoDTEP eligibility, ITC HS classification, rate and value-cap analysis.
- Review of shipping bill declarations and coordination protocols with the customs broker or export documentation team.
- ICEGATE scroll, e-scrip and shipping-bill reconciliation to identify pending, short or missed benefits.
- Root-cause analysis of EGM errors, system mismatches, classification disputes and unprocessed claims.
- Support for e-scrip generation, utilisation, transfer and ledger reconciliation.
- Annual RoDTEP Return applicability review, data collation, allocation methodology and filing support.
- Preparation of technical submissions and representations before Customs, DGFT and other relevant authorities.
- Internal process design, checklists and training for export, finance, tax and logistics teams.
- Review of policy changes, revised appendices and their impact on product profitability and export pricing.
Common RoDTEP Issues We Help Resolve
- RoDTEP option not selected or incorrectly declared in the shipping bill.
- Incorrect ITC HS code, product description, quantity or Unit Quantity Code.
- Difference between the expected benefit and the amount appearing in the scroll.
- Shipping bills not appearing in the scroll despite completion of export.
- EGM errors or other Customs-system validation failures.
- Incorrect application of Appendix 4R or Appendix 4RE.
- Difficulty in generating, transferring or utilising an e-scrip on ICEGATE.
- Non-reconciliation of shipping bills, scrolls, scrips and books of account.
- Annual RoDTEP Return data gaps, especially for merchant exporters and multi-unit manufacturers.
- Need for representation on classification, product coverage, rate adequacy or procedural issues.
Why a Structured RoDTEP Review Matters
RoDTEP is embedded in the export declaration and Customs processing cycle. A claim may be lost, delayed or reduced because of a small data error, an incorrect classification, a missed declaration or a mismatch that remains unnoticed across hundreds of shipping bills. A structured review connects policy, customs documentation, ICEGATE data and accounting records so that eligible benefit is claimed correctly and exceptions are addressed early.
Frequently Asked Questions
Is a separate application required to claim RoDTEP?
RoDTEP is claimed through the prescribed declaration in the export shipping bill. After Customs processing and scroll generation, the exporter creates the e-scrip through ICEGATE. Separate compliance may apply for matters such as the Annual RoDTEP Return.
How can I check the RoDTEP rate for my product?
The rate and value cap must be checked against the exact 8-digit ITC HS code in the schedule applicable on the export date. Appendix 4R and Appendix 4RE cover different export categories, and rates may be amended by DGFT.
Are Advance Authorisation, EOU and SEZ exports eligible?
Eligible exports under these categories are presently covered during the notified scheme period under Appendix 4RE, subject to the conditions, product coverage and exclusions in force on the export date.
Can a merchant exporter claim RoDTEP?
Yes, an eligible merchant exporter may claim the benefit for notified goods, subject to the applicable conditions. If the Annual RoDTEP Return threshold is crossed, the merchant exporter may need incidence data from the manufacturer supplier.
Can RoDTEP be claimed together with duty drawback or GST refund?
RoDTEP is designed to remit specified duties, taxes and levies that are not refunded through another mechanism. Other benefits may coexist where permitted, but the same tax incidence cannot be reimbursed twice. The transaction and product should be reviewed under the relevant scheme conditions.
What can a RoDTEP e-scrip be used for?
A valid e-scrip may be used for payment of eligible Basic Customs Duty on imports or transferred electronically to another IEC holder, subject to the Customs Electronic Duty Credit Ledger Regulations.
How long is a RoDTEP e-scrip valid?
An e-scrip is generally valid for two years from the date of its creation in the ledger. The holder should verify the displayed expiry and plan utilisation or transfer well before that date.
Can a missed RoDTEP declaration be corrected after export?
A post-export correction is not automatic. The possibility depends on the shipping bill status, Customs amendment provisions, system functionality and the facts of the case. The exporter should examine the error immediately and submit a supported request where legally permissible.
Why is my shipping bill not appearing in the RoDTEP scroll?
Common causes include a pending or erroneous EGM, an incorrect declaration, Customs processing status, data mismatch, classification issue or system validation. A shipping-bill-level reconciliation is required to identify the precise reason.
What happens if export proceeds are not realised?
RoDTEP is subject to export-realisation conditions under the scheme and FEMA framework. Non-realisation within the permitted period can lead to recovery of the rebate, subject to applicable rules and authorised extensions.
Who must file the Annual RoDTEP Return?
An IEC holder whose total RoDTEP claim exceeds Rs. 1 crore in a financial year must file the return in accordance with DGFT instructions, including the applicable product-code and unit-category requirements.
A consultant can connect product classification, scheme eligibility, shipping bill declarations, Customs processing, ICEGATE reconciliation and annual-return data. This helps identify missed benefits, correct process gaps and prepare defensible representations where an issue requires intervention.
Speak with OSGAN Consultants
If your RoDTEP claims are pending, short, unreconciled or affected by classification or procedural issues, OSGAN Consultants can undertake a product-wise and shipping-bill-wise review and provide a clear action plan.
Contact OSGAN Consultants for RoDTEP eligibility analysis, claim review, e-scrip reconciliation, Annual RoDTEP Return support and representation before the relevant authorities.
