What Is RoDTEP?

RoDTEP is a goods export scheme. Exporters pay some duties and taxes while making and moving goods, and these costs are not otherwise refunded. RoDTEP gives a remission of such embedded costs on eligible exported products. The rate depends on the product category and tariff item, and the rates are published by DGFT in lists called appendices. The scheme applies to goods. A freelancer or other service exporter does not claim RoDTEP. Whether a product is covered, and at what rate, has to be checked on the DGFT rate list for the relevant period, because the lists are updated from time to time.

For example, a garment manufacturer in Tiruppur ships a consignment to the UK. The exporter checks the DGFT RoDTEP rate list for the product's tariff item, notes the listed rate and then follows the DGFT claim process for that shipping bill.

• Cash flow: RoDTEP is meant to remit embedded duties and taxes on exported goods, so it can reduce the cost of exporting. The listed rate for your product on the DGFT RoDTEP page decides the benefit.
• GST: RoDTEP is separate from GST export treatment. GST refunds and LUT-based zero rating follow their own rules, covered in zero-rated supply and LUT.
• Income tax: Whether a RoDTEP benefit is treated as income and how it is reported depends on your accounting and tax position. Confirm the treatment with your chartered accountant.
• Bank compliance: RoDTEP does not change FEMA realisation rules. Export proceeds still have to be realised and the shipping bill closed through the AD bank, as explained in export realisation.

RoDTEP works by linking an exported product's tariff item to a published remission rate.

1. The exporter holds a valid IEC and files a shipping bill for the goods.
2. The shipping bill is filed with the correct tariff item for the product.
3. DGFT publishes rates by tariff item in its appendices, with Appendix 4R for the standard category and Appendix 4RE for exports under Advance Authorisation, EOU and SEZ.
4. The exporter follows the DGFT claim process for the shipments.
5. The benefit is received as per the DGFT procedure in force at the time.

To use RoDTEP, check that your product's tariff item is covered, make sure your export documents are in order and follow the DGFT claim process. The DGFT RoDTEP page is the official starting point for rates and the annual return process.

1. Get an IEC, explained in IEC code.
2. Find your product's tariff item in the DGFT RoDTEP appendices.
3. Check the DGFT page for the validity period of the scheme before you ship.
4. Make sure the shipping bill carries the correct tariff item.
5. File the claim or annual return through the DGFT online system as the page directs.
6. Keep shipping bills and invoices ready for any query.

• Services: RoDTEP is for exported goods. Service exporters do not use it.
• Same as drawback: RoDTEP and duty drawback are separate benefits with separate rate lists. Check how DGFT and Customs treat a shipment that could qualify for both.
• Fixed forever: Rates and validity are updated from time to time. The DGFT page showed an extension through 31 March 2026, so check the current position before relying on it.
• Automatic: The benefit has to be claimed through the prescribed process. It does not arrive without a claim.

• Duty drawback: A refund of customs duty on inputs used in exported goods.
• Shipping bill: The customs document filed for exported goods.
• IEC: The 10 digit code needed for import and export business.
• SEZ: A designated zone with its own export framework.
• EOU: A unit approved to export most of its output.
• DGFT: The authority that administers the Foreign Trade Policy.

Every rule and definition on this page is linked to its official source, checked on the dates below.

1. RoDTEP, DGFT, Full form, administrator, Appendix 4R and 4RE, validity note (checked 9 Oct 2026)