What Is the RoDTEP Scheme and How Do Exporters Claim It?
- Author:
- Manoj Sharma
- Verified by:
- Editorial team
- Published:
- Last modified:
Short answer
The RoDTEP scheme refunds embedded duties and taxes on exported goods that no other scheme refunds. The rebate is a notified percentage of FOB value, sometimes with a per-unit cap. Exporters claim it in the shipping bill and receive transferable e-scrips on ICEGATE. RoDTEP currently applies to exports made up to 31 December 2026.
| Applies to | Governed by | Deadline | Penalty | Last verified |
|---|---|---|---|---|
| Exporters of goods listed under 8-digit HS codes in Appendix 4R (DTA units) or Appendix 4RE (Advance Authorisation holders, EOUs and SEZ units). Services exports have no RoDTEP rate. | Foreign Trade Policy 2023, paragraphs 4.54 to 4.59; DGFT notifications on rates and validity; CBIC Notification 76/2021-Customs (N.T.) on issue of duty credit | Exports made up to 31 December 2026 are covered (DGFT Notification 41/2026-27). The claim is made in the shipping bill at the time of export. | The rebate is deemed never to have been allowed if export proceeds are not realised within the time allowed under FEMA; CBIC can recover it and act against fraud or misuse | 8 Oct 2026 |
What is the RoDTEP scheme for Indian exporters?
The RoDTEP scheme (Remission of Duties and Taxes on Exported Products) is a central government rebate that refunds duties, taxes and levies built into the cost of exported goods that are not refunded any other way. It is notified by the Department of Commerce and administered by the Department of Revenue through Customs.
- Objective: FTP 2023 para 4.54(i) says the scheme refunds currently un-refunded duties, taxes and levies at central, state and local level borne on the exported product, including prior-stage cumulative indirect taxes, and those on distribution of the product.
- Exclusion: The rebate is not available for duties and taxes already exempted, remitted or credited under another mechanism (FTP 2023 para 4.54(ii)).
- Rate basis: The rebate is a notified percentage of FOB value, with a per-unit value cap for some items, on goods under notified 8-digit HS codes. For some items a fixed amount per unit may be notified (FTP 2023 para 4.54(vii)).
- Form of benefit: The rebate is issued as a transferable duty credit in an electronic scrip (e-scrip) held in an electronic ledger maintained by CBIC (FTP 2023 para 4.54(ix)).
- Start date: The scheme took effect for exports from 1 January 2021, and rates were first notified in Appendix 4R by DGFT Notification 19/2015-20 dated 17 August 2021.
RoDTEP is a goods export scheme. Freelancers and service exporters do not claim it, because rates exist only for goods under HS codes. For a short definition, see what is RoDTEP. For the separate customs refund on imported inputs, see duty drawback for exporters.
Who is eligible for the RoDTEP scheme?
An exporter is eligible for the RoDTEP scheme when the exported goods fall under an 8-digit HS code listed in Appendix 4R or Appendix 4RE and the export is not in an excluded category. DTA units use Appendix 4R, while Advance Authorisation holders, EOUs and SEZ units use Appendix 4RE.
| Entity type | Applicable | Why | Best for |
|---|---|---|---|
| Manufacturer or merchant exporter in the Domestic Tariff Area (DTA) | Yes, if the HS code is in Appendix 4R | Rates for DTA exports are notified in Appendix 4R (Notification 35/2025-26) | Regular goods exporters shipping from Indian ports |
| Advance Authorisation holder, EOU or SEZ unit | Yes, if the HS code is in Appendix 4RE | Support for these units was restored from 1 June 2025 (Notification 11/2025-26) | Units importing inputs duty free for export production |
| Exporter of services, including freelancers | No | RoDTEP rates are notified only for exported products under 8-digit HS codes (FTP 2023 para 4.54(vii)) | Service exporters checking whether the scheme applies to them |
| Deemed exports and DTA supplies to SEZ or FTWZ units | No | Listed as ineligible in FTP 2023 para 4.55 | Domestic suppliers billing SEZ or project buyers |
| Re-export of imported goods and trans-shipment through India | No | Listed as ineligible in FTP 2023 para 4.55 | Traders moving goods that were not produced in India |
| Goods subject to export duty, minimum export price, or restricted or prohibited under Schedule-2 | No | Listed as ineligible in FTP 2023 para 4.55 | Exporters of controlled commodities |
| Exports from non-EDI ports or without ICEGATE EDI documentation | No | Listed as ineligible in FTP 2023 para 4.55 | Exporters using manual or non-EDI locations |
How do you claim the RoDTEP scheme benefit on ICEGATE?
You claim the RoDTEP benefit by declaring it in the shipping bill, and Customs credits the approved amount to your ICEGATE e-Scrip ledger after processing. The steps below follow the ICEGATE e-Scrip advisory dated 16 August 2024.
- Check that your product's 8-digit HS code and rate appear in Appendix 4R or Appendix 4RE on the DGFT RoDTEP page.
- Register your IEC on ICEGATE with a digital signature certificate (DSC), which the e-Scrip module requires.
- Make the RoDTEP claim in the shipping bill by making the declaration when the shipping bill is filed.
- After the export general manifest (EGM) is filed, Customs processes the claim, either by an officer or through risk-based facilitation.
- Customs generates a RoDTEP scroll listing the shipping bills and admissible amounts, and it appears in your ICEGATE account.
- Log in to ICEGATE, open e-Scrip, Credit Ledger on the dashboard and create an e-Scrip account by choosing RoDTEP under Add New Account.
- Under Scrip Generation, select the shipping bills and generate the e-scrip. A unique e-scrip number is created and a credit entry is made in your ledger.
- Use the e-scrip to pay basic customs duty on your own imports, or transfer it to another IEC holder through Scrip Transfer.
How is the RoDTEP amount calculated on a shipping bill?
The RoDTEP amount is the notified rate applied to the FOB value, limited by any per-unit value cap. For shipping bills filed on or after 1 October 2021, ICEGATE calculates it on the declared FOB value or up to 1.5 times the market price of the goods, whichever is less (ICEGATE advisory, Annexure A para 5.4).
- Rate: the ad valorem percentage for the HS code in Appendix 4R or 4RE.
- Cap: a per-unit value cap, where one is notified, sets the maximum.
- Value: declared FOB value, or 1.5 times market price if that is lower.
How are RoDTEP e-scrips used or transferred on ICEGATE?
RoDTEP e-scrips can be used only to pay basic customs duty under the First Schedule to the Customs Tariff Act, 1975 (FTP 2023 para 4.56). The holder enters the e-scrip in the licence table of the Bill of Entry with scheme code RD and notification RODTEP. Transfers need both parties to hold e-Scrip accounts and an OTP that is valid for 15 minutes.
- The transferor enters the transferee's ICEGATE ID and IEC.
- The transferee approves the request before the transfer completes.
- Status values include Active, Utilize, Transferred, Transfer Pending, Expired and Transfer Rejected, so check expiry in your ledger.
When does an exporter file the Annual RoDTEP Return?
An exporter files the Annual RoDTEP Return (ARR) when total RoDTEP claims for an IEC exceed Rs 1 crore in a financial year, according to the DGFT ARR help manual. Below that amount, no ARR is needed. Separate returns are filed for DTA exports and for AA, EOU and SEZ exports.
- If any 8-digit HS code crosses Rs 50 lakh in claims, an ARR is filed for each such code.
- If no code crosses Rs 50 lakh, one ARR is filed for the code with the highest claim.
- Merchant exporters above Rs 1 crore also file, using details from their manufacturer suppliers.
Which RoDTEP scheme notifications set the current rates and validity?
The current RoDTEP rates are those notified in Appendix 4R and Appendix 4RE as they stood on 30 September 2026, and they continue unchanged up to 31 December 2026 under Notification 41/2026-27. Rates changed several times in 2026, so the date of export decides which rate applies.
| Notification | Date | What it did | Best for |
|---|---|---|---|
| 11/2025-26 | 26 May 2025 | Restored RoDTEP for AA holders, SEZs and EOUs from 1 June 2025, with rates in Appendix 4RE | AA, EOU and SEZ exporters checking older shipments |
| 35/2025-26 | 30 September 2025 | Extended RoDTEP for DTA, AA, SEZ and EOU exports up to 31 March 2026, within the budgetary framework of FTP para 4.54 | Exports made October 2025 to March 2026 |
| 60/2025-26 and corrigendum | 23 and 24 February 2026 | Limited rates and value caps to 50% with immediate effect; the corrigendum excluded ITC HS Chapters 01 to 24 | Exports made from 23 February to 22 March 2026 |
| 66/2025-26 and corrigendum | 23 March 2026 | Restored the rates and caps applicable on 22 February 2026, with effect from 23 March 2026 to 31 March 2026 (date as corrected) | Exports made in late March 2026 |
| 74/2025-26 | 31 March 2026 | Continued the scheme from 1 April 2026 to 30 September 2026 at unchanged rates and caps | Exports made April to September 2026 |
| 15/2026-27 | 30 April 2026 | Aligned Appendix 4R and 4RE with Customs Tariff changes from 1 May 2026: 142 tariff lines added, 50 deleted, 2 descriptions changed | Exporters whose HS code changed in 2026 |
| 41/2026-27 | 30 September 2026 | Continued the scheme up to 31 December 2026 at the rates and caps applicable on 30 September 2026 | Exports made October to December 2026 |
What happens if a RoDTEP scheme claim goes wrong?
If export proceeds are not realised within the time allowed under FEMA, the RoDTEP rebate is deemed never to have been allowed. The scheme also lets CBIC recover the rebate, withhold or suspend it in cases of fraud or misuse, and impose penalties (FTP 2023 para 4.54(viii) and (ix)).
- Non-realisation: Under the FEMA (Export and Import of Goods and Services) Regulations, 2026, Regulation 5, goods export value must be realised within nine months from the date of shipment (twelve months if invoiced or settled in rupees), unless your AD bank extends it.
- Audit: Exporters must keep records that support their claims. CBIC runs an IT-based risk management system and verifies records physically on a sample basis (FTP 2023 para 4.57).
- Wrong rate: The rate and cap are tied to the 8-digit HS code in Appendix 4R or 4RE, so a wrong code in the shipping bill gives a wrong claim amount. Ask the processing Customs location how to correct it.
- Budget limit: No remission of arrears or contingent liabilities can be carried over to the next financial year, and rates can be recalibrated to stay within the yearly budget (FTP 2023 para 4.54(v)).
- Scrutiny: Figures in an Annual RoDTEP Return that use estimates must be justified if the return is picked for scrutiny (DGFT ARR help manual).
If payment is delayed, ask your AD bank for an extension before the realisation period ends; see extension of the export realisation period. For a rejected or short-paid claim, contact the Customs location that processed the shipping bill. Residual policy issues go to the RoDTEP Policy Committee chaired by DGFT (FTP 2023 para 4.58).
What is the timeline for a RoDTEP scheme claim?
A RoDTEP scheme claim starts when the shipping bill is filed and ends when the e-scrip is used or transferred. The export must be made while the scheme is in force, currently up to 31 December 2026. Export proceeds must still be realised within the FEMA period, and an Annual RoDTEP Return follows if yearly claims cross Rs 1 crore.
| Trigger event | Due date | Filed where | Best for |
|---|---|---|---|
| Export of goods covered by Appendix 4R or 4RE | Exports made up to 31 December 2026 (Notification 41/2026-27) | Customs EDI, through the shipping bill | Planning which shipments still qualify |
| Filing the shipping bill | At the time of filing; the claim is a declaration in the shipping bill | ICEGATE or Customs EDI | First-time RoDTEP claimants |
| Export general manifest filed and claim processed | After EGM filing; no fixed number of days is published in the advisory | Customs location (ICES), scroll shown in ICEGATE | Exporters tracking pending scrolls |
| Scroll available in the ledger | When you choose to generate the e-scrip; check the expiry shown in the ledger | ICEGATE e-Scrip module | Exporters converting credit into e-scrips |
| Realisation of export proceeds | Nine months from shipment, or twelve months if invoiced or settled in rupees, unless extended (FEMA Regulation 5) | Through your AD bank | Protecting the rebate from recovery |
| Yearly RoDTEP claims above Rs 1 crore per IEC | For the financial year of the claims; check DGFT for the filing window | DGFT website, RoDTEP Application for Annual Return (help manual) | Larger exporters and merchant exporters |
What are common mistakes exporters make with the RoDTEP scheme?
- Missing declaration: Forgetting to make the RoDTEP declaration in the shipping bill. The claim is captured only through the shipping bill.
- Old rates: Using a rate from an older Appendix 4R or 4RE. Rates were cut by half from 23 February 2026 for most chapters and restored from 23 March 2026, so the export date matters.
- Wrong appendix: Applying Appendix 4R rates to an Advance Authorisation, EOU or SEZ export, which uses Appendix 4RE.
- No e-Scrip account: Waiting for the credit without creating the RoDTEP e-Scrip account on ICEGATE, which needs an IEC registered with a DSC.
- Unused scrips: Leaving e-scrips in the ledger until they show as Expired. Check the expiry date and use or transfer them in time.
- Late realisation: Ignoring overdue export payments. The rebate depends on realising proceeds within the FEMA period; see the export realisation period.
- Service exports: Expecting RoDTEP on software, consulting or other services. The scheme covers goods under HS codes only.
How did we verify this?
Every rule, deadline and form on this page is linked to its official source, checked on the dates below.
- DGFT: RoDTEP (Appendix 4R and 4RE, notifications), Rates, value caps and notification list (checked 8 Oct 2026)
- Foreign Trade Policy 2023, Chapter 4 (revised 2026), Paras 4.54 to 4.59, RoDTEP scheme (checked 8 Oct 2026)
- DGFT Notification 19/2015-20, RoDTEP Scheme Guidelines, 17 August 2021, Para 4.54(x), effect from 1 January 2021 (checked 8 Oct 2026)
- DGFT Notification 11/2025-26, restoration for AA, SEZ and EOU from 1 June 2025 (checked 8 Oct 2026)
- DGFT Notification 35/2025-26, extension up to 31 March 2026 (checked 8 Oct 2026)
- DGFT Notification 60/2025-26, rationalisation of RoDTEP rates, 23 February 2026 (checked 8 Oct 2026)
- Corrigendum to DGFT Notification 60/2025-26, 24 February 2026, Chapters 01 to 24 excluded (checked 8 Oct 2026)
- DGFT Notification 66/2025-26 and corrigendum, restoration of RoDTEP rates, 23 March 2026, Para 2 as corrected: restored from 23 March 2026 to 31 March 2026 (checked 8 Oct 2026)
- DGFT Notification 74/2025-26, continuation beyond 31 March 2026 (checked 8 Oct 2026)
- DGFT Notification 15/2026-27, alignment of RoDTEP schedule from 1 May 2026 (checked 8 Oct 2026)
- DGFT Notification 41/2026-27, continuation up to 31 December 2026 (checked 8 Oct 2026)
- DGFT Annual RoDTEP Return help manual and FAQs, General instructions 2, 3, 3.1, 3.2, 5; FAQ 27 (checked 8 Oct 2026)
- DGFT: RoDTEP Application for Annual Return, Online filing of the Annual RoDTEP Return on the DGFT website (checked 8 Oct 2026)
- ICEGATE advisory for e-Scrip to avail export incentive schemes (RoDTEP, RoSCTL), v0.11, 16 August 2024, Sections 1 to 3; Annexure A paras 5.1 to 5.7 (checked 8 Oct 2026)
- RBI: Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, Regulation 5, realisation period as amended 22 September 2026 (checked 8 Oct 2026)
Frequently asked questions
Is the RoDTEP scheme still valid in October 2026?
Yes. DGFT Notification 41/2026-27 dated 30 September 2026 continues the RoDTEP scheme up to 31 December 2026 for exports by DTA units, Advance Authorisation holders, SEZ units and EOUs. Rates and value caps in Appendix 4R and Appendix 4RE as applicable on 30 September 2026 continue unchanged, and other terms stay the same.
Where can exporters find the RoDTEP rate for an HS code?
Exporters find RoDTEP rates on the DGFT website under Regulations, RoDTEP, in Appendix 4R for DTA exports and Appendix 4RE for AA, EOU and SEZ exports. Each entry is listed by 8-digit HS code with an ad valorem rate and, where notified, a per-unit value cap. Check the version in force on your export date.
Can freelancers or software exporters claim RoDTEP benefits?
No. RoDTEP rates are notified only for exported goods under 8-digit HS codes in Appendix 4R and Appendix 4RE, so services such as software, design or consulting have no RoDTEP rate. Service exporters deal instead with GST zero rating, export documentation and realisation rules for services under FEMA and their AD bank.
Can a RoDTEP e-scrip be sold or transferred to another importer?
Yes. A RoDTEP e-scrip is transferable on ICEGATE to another IEC holder who has an e-Scrip account. The transferor enters the transferee's ICEGATE ID and IEC, verifies with an OTP valid for 15 minutes, and the transferee approves the request. The new holder uses it to pay basic customs duty.
Can RoDTEP e-scrips pay IGST or other import charges?
No. Under FTP 2023 paragraph 4.56, RoDTEP e-scrips can be used only for payment of customs duty leviable under the First Schedule to the Customs Tariff Act, 1975, which is basic customs duty. In the Bill of Entry, the holder uses scheme code RD with notification RODTEP in the licence table.
What was the 50% RoDTEP rate cut in February 2026?
DGFT Notification 60/2025-26 dated 23 February 2026 limited RoDTEP rates and value caps to 50% of notified levels. A corrigendum dated 24 February 2026 excluded ITC HS Chapters 01 to 24. Notification 66/2025-26, as corrected, restored the 22 February 2026 rates from 23 March 2026, ending the cut.
Is the RoDTEP rebate lost if an export payment is never received?
Yes. FTP 2023 paragraph 4.54(viii) says the RoDTEP rebate is subject to receipt of sale proceeds within the time allowed under FEMA, failing which it is deemed never to have been allowed. The rebate is issued before realisation, so CBIC can later recover it if payment does not arrive in time.