Remission of Duties and Taxes on Exported Products (RoDTEP)

What is the RoDTEP scheme?

The Remission of Duties and Taxes on Exported Products (RoDTEP) is an export incentive scheme administered by the Directorate General of Foreign Trade (DGFT) under the Ministry of Commerce and Industry. RoDTEP refunds the embedded central, state and local duties, taxes and levies that are paid during the production and distribution of an exported product and are not refunded through any other mechanism such as GST input tax credit or duty drawback.

RoDTEP was launched on 1 January 2021 to replace the earlier Merchandise Exports from India Scheme (MEIS), which the World Trade Organization had found inconsistent with global trade rules. The core principle of RoDTEP is that taxes should not be exported. A product sent abroad should not carry the burden of Indian taxes that cannot otherwise be neutralised, because that makes Indian goods less competitive in world markets.

Examples of the embedded costs RoDTEP is designed to remit include the central and state excise on fuel used in transport, the electricity duty on power consumed in manufacturing, the mandi tax on agricultural inputs, and stamp duty on export documents. These are real costs baked into the price of the exported good, and RoDTEP returns them to the exporter as a credit.

How does the RoDTEP benefit work?

RoDTEP is not a cash subsidy. The benefit is issued as a transferable electronic duty credit scrip (e-scrip) held in the exporter's ledger on the ICEGATE portal operated by Customs. The value of the scrip is calculated as a notified percentage of the Free on Board (FOB) value of the exported goods.

According to trade and industry reporting, RoDTEP rates range from roughly 0.3% to 4.3% of FOB value depending on the product, and some items carry a per-unit value cap. The full list of eligible products, their eight-digit HS codes and their rates is published in Appendix 4R on the DGFT portal, and rates are revised from time to time through notifications.

Once generated, an e-scrip can be used to pay Basic Customs Duty (BCD) on imports, or sold or transferred to another Importer Exporter Code (IEC) holder. E-scrips are valid for two years from the date of generation. They cannot be used to pay IGST or cess.

Is RoDTEP still running in 2026?

Yes. According to DGFT Notification No. 74/2025-26 dated 31 March 2026, the RoDTEP scheme has been continued from 1 April 2026 to 30 September 2026 for all eligible export items, with the existing rates and value caps unchanged.

Separately, trade reports indicate that from 23 February 2026 the RoDTEP rates were reduced for most product categories, with agricultural and processed food exports kept unchanged. Because these rates are revised through notifications, an exporter should always confirm the current rate for the specific HS code on the DGFT portal before pricing an export order.

Who is eligible for RoDTEP?

A firm can claim RoDTEP if it:

• Holds a valid Importer Exporter Code (IEC) and exports goods that appear in the eligible list in Appendix 4R.
• Is registered on ICEGATE and declares the RoDTEP claim in the shipping bill at the time of export.
• Exports through a Customs port where its authorised dealer (AD) bank code is registered.

Both manufacturer exporters and merchant exporters can claim RoDTEP, and there is no turnover threshold, so micro and small exporters benefit too. Exports by Advance Authorisation holders, Export Oriented Units and Special Economic Zone units are also eligible: this support lapsed on 5 February 2025 but was restored with effect from 1 June 2025, so these categories now claim RoDTEP on the same footing as Domestic Tariff Area exporters.

Who cannot claim RoDTEP:

• Individuals who do not export goods cannot claim a personal benefit. RoDTEP is an incentive on actual exports, not a citizen entitlement, and there is no personal registration.
• Re-exports, exports subject to a minimum export price or an export duty, and restricted or prohibited goods are not eligible.
• Goods manufactured in a bonded warehouse under Section 65 of the Customs Act, and goods that have availed certain other export benefits the notification bars from being combined, are excluded.
• Products not listed in Appendix 4R or 4RE are not eligible.

If the RoDTEP claim flag is not declared in the shipping bill at the time of export, the benefit is lost for that consignment. It cannot be claimed later. This is the single most common way exporters forfeit RoDTEP.

Why RoDTEP claims fail or get held up

Most RoDTEP problems trace back to the shipping bill or the exporter's ICEGATE setup rather than to the merits of the export. The recurring causes are:

• RoDTEP not flagged in the shipping bill. If the declaration is not made at the time of export, the consignment cannot be added to the scheme later.
• AD code not registered at the port. The authorised dealer bank code must be registered at the specific Customs port before the scroll can be generated.
• Digital signature or ICEGATE registration lapsed. A Class 3 signature is needed to create and transfer the e-scrip, and an expired one blocks generation.
• Product not in Appendix 4R or a wrong HS code. A benefit is calculated only against the notified eight-digit code, so a mis-declared code produces no scrip or the wrong amount.
• Scrip left ungenerated. Even after Customs processes the scroll, the exporter must log in to ICEGATE and generate the e-scrip; an unclaimed scroll can lapse.
• E-scrip expiry. An e-scrip is valid for two years from generation and becomes worthless if neither used against imports nor transferred in time.

How to apply for and claim RoDTEP

RoDTEP has no separate application form; the claim is made through the shipping bill and the ICEGATE ledger. The steps are:

1. Obtain an Importer Exporter Code (IEC) from DGFT and register on the ICEGATE portal with a valid Class 3 digital signature.
2. While filing the shipping bill, declare the RoDTEP claim by flagging RoDTEP as "yes" for each eligible item and including the required declaration. This must be done at the time of export.
3. Once the export is completed and the Export General Manifest (EGM) is filed, Customs processes the claim and the eligible amount is credited to your RoDTEP scroll.
4. Log in to ICEGATE, go to the RoDTEP section, select the processed shipping bills and generate the e-scrip into your credit ledger.
5. Use the e-scrip to pay Basic Customs Duty on your own imports, or transfer it to another IEC holder through the ICEGATE transfer facility.

Because the claim originates in the shipping bill, the single most important step is to ensure the RoDTEP flag is set correctly at the time of export.

RoDTEP compared with other export schemes

RoDTEP is one of several instruments that lower the tax burden on exports, and it is important to understand how it differs:

• Duty Drawback refunds the customs duty paid on imported inputs; RoDTEP refunds the embedded central, state and local taxes that drawback does not cover. A shipment can claim both, on different components of cost.
• RoSCTL performs the same function for apparel, garments and made-up textiles, which are kept out of RoDTEP and covered by RoSCTL instead.
• EPCG gives an upfront duty exemption on capital goods against a future export obligation, whereas RoDTEP reimburses embedded taxes after the export has taken place.

Apparel and made-up exporters should note that most of their products are covered by RoSCTL rather than RoDTEP, so they should check which scheme applies to their HS code.

Help and where to verify

• DGFT toll-free helpline: 1800-111-550 or 1800-572-1550
• DGFT portal: dgft.gov.in — for the RoDTEP notification, Appendix 4R rate schedule and the Foreign Trade Policy
• ICEGATE portal: icegate.gov.in, for the e-scrip ledger and shipping-bill status

Because RoDTEP rates, the eligible product list and the scheme's validity are revised through notifications, exporters should confirm the current position on the DGFT portal, or with a licensed customs and foreign trade consultant, before committing to an export price.

How to check your application status

RoDTEP has no separate application number, so status tracking means following the shipping bill through three stages inside ICEGATE rather than checking a case ID.

1. Confirm EGM filing first. The RoDTEP scroll for a shipping bill is generated only after the shipping line or airline files the Export General Manifest (EGM) for that vessel or flight. If the EGM is still pending, ICEGATE will not show any RoDTEP entry for the shipment yet, and there is nothing to check until it clears.
2. Log in to ICEGATE and open the RoDTEP scroll status. Under the e-scrip or RoDTEP menu, the exporter can query by shipping bill number and port code to see whether the shipping bill has moved from "pending" to "scrolled". A scrolled entry means Customs has computed the eligible amount and it is sitting in the scroll, waiting to be converted into an e-scrip.
3. Check the scroll date and amount against the shipping bill. Each scroll lists the shipping bills included and the RoDTEP value credited per bill. Cross-check this against your own shipping bill list to catch a shipping bill that was expected but is missing from the scroll, which usually points to a flagging or EGM problem for that specific bill rather than a portal delay.
4. Generate the e-scrip and check the ledger balance. Once scrolled, the exporter must actively log in and generate the e-scrip; it does not appear automatically. After generation, the credit shows up in the RoDTEP e-scrip ledger on ICEGATE with its own scrip number, value, and two-year validity date, which is the closest thing RoDTEP has to a final confirmation of the benefit.
5. For a scroll that never appears, contact the jurisdictional Customs house (the port of export) rather than DGFT, since the scroll is generated by Customs through the EDI system, not by DGFT. The DGFT helpline (1800-111-550 or 1800-572-1550) can point to the right Customs formation but cannot itself pull up a shipment's scroll status.
6. For e-scrip transfer or utilisation status, the ICEGATE ledger also shows whether a scrip has been used against a Bill of Entry or transferred to another IEC, along with the remaining balance, so a partially used scrip's residual value is visible in the same ledger view.

Common reasons for rejection

Because RoDTEP is processed automatically through EDI rather than examined case by case, "rejection" mostly takes the form of a shipping bill never generating a scroll, or generating a lower amount than expected. The specific, recurring causes are:

• Shipping bill filed without the RoDTEP declaration. If the exporter (or the customs broker filing on their behalf) does not select the RoDTEP scheme code for an item at the time of filing, EDI treats that item as not claiming RoDTEP at all, and there is no mechanism to add the claim after the goods have been exported. The fix is procedural: instruct the customs house agent in writing, for every shipping bill, to flag RoDTEP against each eligible item, and verify the flag on the shipping bill copy before it is finalised.
• AD code not registered at the specific port used. An authorised dealer code registered at one port does not automatically carry over to another; if a shipment moves through a port where the AD code was never registered, the scroll cannot be generated even though the shipping bill itself is otherwise in order. Register the AD code at every port the firm actually exports from, in advance of shipping.
• HS code does not match Appendix 4R. RoDTEP rates are notified against specific eight-digit HS codes. If the shipping bill declares a code that is close to, but not exactly, the notified code (a common issue when a product could plausibly fall under two adjacent tariff lines), the system either denies the claim or applies the wrong rate. Checking the exact HS code against the current Appendix 4R schedule before filing, rather than relying on the code used in a previous shipment, avoids this.
• Item excluded by category rather than code. Re-exports, goods subject to a minimum export price or export duty, restricted or prohibited items, and goods manufactured wholly or partly in a Section 65 bonded warehouse are excluded regardless of HS code. A claim on these categories will not scroll even if flagged correctly, because the exclusion is applied at the EDI level.
• Digital signature certificate expired or not linked to ICEGATE. A scroll can sit generated but unclaimed if the exporter's Class 3 DSC has lapsed, since the e-scrip generation step requires a valid, linked signature. Renewing the DSC before it expires, and confirming it is registered against the correct ICEGATE user ID, prevents scrolled amounts from going unclaimed.
• Scrip allowed to expire unused. An e-scrip is valid for two years from generation. Exporters who generate the scrip but do not use it against Basic Customs Duty or transfer it within that window lose the value entirely; tracking scrip expiry dates alongside the ledger balance is the only safeguard, since there is no renewal or extension process.

In every one of these cases, the remedy has to happen either before or at the time of filing the shipping bill, or, for signature and expiry issues, within the two-year window that follows. RoDTEP has no post-export appeal or re-filing route comparable to a rejected application form, so prevention at the filing stage is the only reliable control.