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RoDTEP Scheme (Remission of Duties or Taxes on Export Products)

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RoDTEP Scheme (Remission of Duties or Taxes on Export Products)

What is the RoDTEP Scheme?

Remission of Duties and Taxes on Exported from India Products (RoDTEP) scheme was launched by the Government of India on 1st January 2021, to facilitate the exports of the country by reimbursing the embedded taxes and duties so far unrecoverable through traditional channels. The scheme replaced the Merchandise Exports from India Scheme (MEIS) after the WTO declared that MEIS was not in line with international trade practice. RoDTEP will enhance export competitiveness of Indian exports in foreign markets by enabling refund of tax paid on manufacture and distribution, i.e., embedded central and state levies, to exporters. It also aims for the policy that exports be zero-rated and domestic taxes not be exported with the goods. RoDTEP is also expected to benefit exporters operating from Special Economic Zones SEZ, boosting their global competitiveness and ensuring more equitable tax treatment across export structures. Furthermore, certain charges like Stamp Duties paid during the export process will also be covered, contributing to a fairer and more efficient export ecosystem.

Key Features and Objectives of RoDTEP

Under the RoDTEP Scheme, the exporters can get the refund of embedded central, state and local duties or taxes that were not getting refunded under any of the existing schemes earlier. It is expected that the scheme will significantly impact India’s competitiveness in the international market in the next 5 to 10 years and would work on the principle that taxes/duties should not be exported, It should either be exempted or remitted to exporters. Implementation of the RoDTEP Scheme is done by the schemes earlier. It is expected that the scheme will significantly impact India’s Customs, Icegate Portal. On 17th August 2021, Government released the guidelines and benefit rates under RoDTEP Scheme for 8555 tariff lines. The rebate rate varies from 0.5% to 4% of FOB value with a cap on value per unit on products where it is required. This scheme applies to various sectors including textiles, engineering goods, marine, agriculture, and more.

Why Was the RoDTEP Scheme Introduced?

The RoDTEP Scheme came into existence because the United States of America (USA) filed a complaint against India at the World Trade Organization (WTO). The USA argued that export subsidies like the Merchandise Exports from India Scheme (MEIS) given by the Government of India (GOI) give undue benefits to Indian exporters and it is against the WTO rules. Consequently, India lost the case at WTO, and the ruling was in favor of the USA. It meant that now India had to stop the MEIS scheme and come up with a new WTO-compliant scheme to help Indian exporters. Hence, the Finance Minister in her Budget Speech on 1st February 2020 announced that the Scheme for Remission of Duties Taxes and Levies on Export Products would be launched. Consequently, the RoDTEP Scheme was approved by the Union Cabinet on 13th March 2020 and it came into effect on 1st January 2021 and will be until 2025.

Watch this short video on RoDTEP Scheme which explains the RoDTEP Scheme and application procedure as per the latest Government notification & finally, how can we at Afleo Consultants help you in getting your RoDTEP benefits from the Govt.

RoDTEP vs MEIS: A Quick Comparison Table

Feature RoDTEP MEIS (Discontinued)
Objective Refund embedded taxes/duties Provide export incentives
WTO Compliance Yes No – found non-compliant
Mode of Incentive Refund via e-scrip (duty credit) Duty credit scrip
Eligibility All sectors (as per notified list) Specific sectors
Benefit Calculation Based on notified % of FOB or per unit cap Fixed % of FOB value
Transferability Yes – e-scrip can be transferred Yes
Tax Incidence Covered Central, state, local embedded taxes General incentive, not tax-specific
Implementation System Through ICEGATE [Customs] Through DGFT

Latest Updates and Notifications (2025)

  • Extension of RoDTEP Scheme till 31.03.2026:

The Government of India has extended the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme by six months, making it valid up to 31st March 2026. The extension covers exports from DTA units, Advance Authorisation (AA) holders, EOUs, and SEZ units, with the existing notified RoDTEP rates continuing during this period.

  • 26th May 2025:Public Notification No.11/2025-26 Subject: Restoration of RoDTEP for Advance Authorisations(AAs) Holder, Sepcial Economic Zones (SEZ) and Export-Oriented Units (EOUs) Exports from 01.06.2025

The Directorate General of Foreign Trade (DGFT) has formally restored benefits under the RoDTEP (Remission of Duties and Taxes on Exported Products) scheme for exporters operating via Advance Authorisation (AA), Export-Oriented Units (EOUs), and Special Economic Zones (SEZs). This reinstatement, effective from June 1, 2025, reverses the earlier withdrawal that had taken effect on February 6, 2025. Exporters can now resume claiming relief for embedded levies—such as electricity duty, VAT on fuel, and mandi tax—by submitting RoDTEP claims through shipping bills in ICEGATE, based on updated rates in Appendix 4RE

  • 20th March 2025 :

The Remission of Duties and Taxes on Exported Products (RoDTEP) scheme has been extended for exports from Domestic Tariff Area (DTA) units until September 30, 2025. For Advance Authorisation (AA) holders, Export Oriented Units (EOUs), and Special Economic Zones (SEZs), the scheme’s benefits were extended only until February 5, 2025. Post this date, these categories are no longer eligible for RoDTEP support.

  • 20th March 2025 : Notification No. 70/2023 Dated. 08th March 2024: Extending RoDTEP support for exports made by Advance Authorisation (AA) holders, Export Oriented Units (EOU), Special Economic Zones (SEZ) units.

The Remission of Duties and Taxes on Exported Products (RoDTEP) scheme has been extended for exports from Domestic Tariff Area (DTA) units uBefore the elections, the Government has made a significant decision regarding the RoDTEP scheme, which we will now discuss:The RoDTEP scheme has now been extended to include Advance License Holders (excluding Deemed Exports) and 100% EOU units from 11.03.2014 to 30.09.2024.The RoDTEP scheme has also been extended to SEZ units, with a tentative start date of 01.04.2024, subject to IT integration, which will also be applicable until 30.09.2024.The validity of the normal RoDTEP scheme, which was originally until 30.06.2024, has now been extended until 30.09.2024.The list of RoDTEP rates for normal exporters is provided in Appendix 4R, and for Advance, EOU & SEZ units, it is provided in Appendix 4RE. The general rate of benefit provided to AA holders, EOU & SEZ ranges from 0.3% to 0.8% for maximum products.ntil September 30, 2025. For Advance Authorisation (AA) holders, Export Oriented Units (EOUs), and Special Economic Zones (SEZs), the scheme’s benefits were extended only until February 5, 2025. Post this date, these categories are no longer eligible for RoDTEP support.

  • 19th March 2025:Public Notification No. 51/2024-25 Subject: Extension of the last date for filing Annual RoDTEP Return (ARR) for Financial Year 2023-24

In exercise of powers conferred under paragraph 1.03 and 2.04 of the Foreign Trade Policy, 2023, as amended from time to time, the last date for filing Annual RoDTEP Return (ARR) as provided under Para 4.94 of Handbook of Procedure through Public Notice No. 27 dated 23.10.2024 for the financial year 2023-24 is extended from 31.03.2025 to 30.06.2025. Similarly the applicable grace period is also extended from 30.06.2025 to 30.09.2025.
Effect of the Public Notice: The last date for filing ARR is extended by three (3) months for RoDTEP availed for exports of Financial Year 2023-24.

  • Duty Drawback, RoDTEP and RoSCTL Benefits Now Available for Courier Exports : 12th September 2024.

Exporters can now claim Duty Drawback, RoDTEP, and RoSCTL benefits on courier shipments via a new CBIC system using the Indian Customs EDI System (ICES).

  • 07th February 2023: Alignment of RoDTEP Schedule for Chapters 28, 29, 30 & 73 with First Schedule of the Customs Tariff Act, 1975:

Consequent to the inclusion  of export  items  from  Chapter  28, 29, 30 & 73 vide Notification No.  47 dated  07.12.2022 under  RoDTEP,  Appendix 4R is aligned  with First Schedule  of the Customs Tariff Act,  1975 for implementation with effect  from  15.02.2023

  • 17th August 2021: Announcement of Scheme guidelines and benefit rates under RoDTEP scheme:

The Government has announced the benefit rates under RoDTEP scheme for 8555 export products. Exporters will be given tax refunds in the range of 0.5 – 4.3 percent on FOB value of exports with a Rs 12,400 crore outlay.

  • 1st January 2021: Implementation of RoDTEP Scheme from 1st Jan 2021 for all the export goods:

The Finance Ministry of India has extended the benefits under RoDTEP Scheme for all export goods from 1st January 2021, Department of Commerce would specify the RoDTEP rates, conditions, and exclusions under which benefits can be availed very soon. As per the Ministry, notified rates under RoDTEP Scheme irrespective of the date of notification, shall apply with effect from 1st January 2021 to all eligible exports of goods.
Exporters will have to declare intention of availing the scheme for each item in shipping bill or bill of export.

  • 13th March 2020: The Union Cabinet approved the RODTEP Scheme:

The Union Cabinet on Friday approved the Remission of Duties or Taxes on Export products, it will get into effect from January 2021 and will be until 2025 and will replace existing MEIS scheme in a phased manner.

  • 1st February 2020: Introduction of RODTEP by Finance Minister:

The Finance Minister in her Budget Speech on 1st February 2020 had announced that Scheme for Remission of duties and taxes on export products would be launched for which she allocated Rs 50,000 Crore

Features of RoDTEP Scheme

Currently, only the GST and the import customs duties levied on inputs required for the manufacturing of export products are either exempted or refunded in some or another way. Input tax credit (ITC) of GST paid is available, and also if exported on payment of duty then IGST refund can be claimed. Import Custom duties on raw materials are exempted through the Advance Authorization scheme or refunded through the Duty Drawback scheme. However, still, there are many duties and taxes levied by the Central and State government which are not refunded. It adds up to the final cost of resultant products and makes Indian products uncompetitive in the global market. The following features of the RoDTEP Scheme has been given below. (Refer to the image)

Features of RoDTEP Scheme

Refund of Embedded Duties and Taxes

The RoDTEP Scheme aims to refund all those hidden taxes and levies, For example:

  1. Central & state taxes on the fuel (Petrol, Diesel, CNG, PNG, and coal cess, etc.) used for
    transportation of export products.
  2. The duty levied by the state on electricity used for manufacturing.
  3. Mandi tax levied by APMCs.
  4. Toll tax & stamp duty on the import-export documentation. Etc.

The Scheme will ensure that the Exporter only exports goods and services, not any kind of taxes, and the RoDTEP Scheme would cover all indirect Central & State taxes that are not reimbursed in any existing scheme.

WTO Compliant Scheme

The RoDTEP Scheme is WTO compliant since it is not an additional Incentive, it is just the refund of hidden taxes. The RoDTEP Scheme will help the exporters to meet international standards and make their goods cost-competitive in the international market by assured duty benefits.

Sectors Eligible Under RoDTEP Scheme

The RoDTEP scheme encompasses a broad spectrum of manufacturing and export industries, and the eligibility is reviewed from time to time by the government. Some of the major eligible sectors are:

● Automobile and Auto Components
● Engineering Goods
● Chemicals and Pharmaceuticals
● Marine Products
● Agricultural and Processed Food Products
● Gems and Jewellery (certain categories)

The government has also given priority to sectors with high employment value and high export value. Sectors benefiting under other incentive schemes (such as SEZ or EOUs) may not be eligible under RoDTEP, unless specifically mentioned.

Ineligible Supplies / Items / Categories under the RoDTEP scheme

The RoDTEP Scheme would operate in a budgetary framework for each financial year and a 12,400 Cr outlay has been announced for the FY 2021-22.

 

Find the list of ineligible goods under the RoDTEP Scheme.

  • Export of imported goods is given under paragraph 2.46 of FTP.
  • The goods which are restricted for export beneath “Schedule-2 of Export Policy in ITC (HS).
  • Goods which are banned for export beneath “Schedule-2 of Export Policy in ITC (HS).
  • Supplies of products manufactured through DTA units to SEZ/FTWZ units.
  • Export of goods taken into use after manufacturing.
  • The Exports for which the electronic documentation in ICEGATE EDI has not been made.
  • The exported goods claiming the benefits of notification No. 32/1997- Customs dated 1st April 1997.
  • The goods are exported from Free Trade Zones (FTZ) Export Processing Zones(EPZ) or Special Economic Zones(SEZ).
  • The goods obtained or exported through EOU & produced in EHTP and BTP.
  • Deemed Exports.
  • The Export good is subjected to a minimum export price or export tax.
  • Products manufactured partly or wholly in a warehouse beneath section 65 of the Customs Act, 1962 (52 of 1962).
  • Goods exported under Advance License/Special advance license or tax-free import authorization.

Rebates and Incentives under RoSCTL

  • As per Notification No. 19/2015-2020, Dated 17th August 2021, the Government has announced the benefit rates for 8555 export products.
  • All the eligible products with the benefit rates given under Appendix 4R notified on 17/08/2021 under notification number 19/2015-2020.
  • Exporters will be given tax refunds in the range of 0.5 – 4.3 percent. The scheme would operate in a budgetary framework for each financial year and a 12,400 Cr outlay has been announced for the FY 2021-22 under RoDTEP Scheme.

Want to know the Benefit Rates under RoDTEP Scheme for your Export Product? Just fill the below form and our team will get back to you with the latest rates within 1 hour.

Trade DGFT Scrips with Confidence at AFLEO. Our platform offers a secure and seamless marketplace for buying and selling DGFT Scrips. Unlock the benefits of these valuable instruments, such as offsetting import duties and promoting exports. Start trading DGFT Scrips today and elevate your international trade operations.

https://afleo.com/buy-sale-rodtep-rosctl-scrips-licenses/

List of Duties and Taxes Refunded Under RoDTEP

RoDTEP reimburses the unrebated central, state, and local duties/taxes that are not otherwise reimbursed. They are:

● Fuel used in transport and manufacture – Central excise duty
● Agricultural Infrastructure and Development Cess and Mandi tax
● Fuel used in manufacture – Electricity duty and VAT
● Export documentation – Stamp duty
● Taxes at the state level on transport and warehousing
● In-built GST on inputs utilized in the manufacturing process that are not included in the current GST refund mechanism

Refund is given in the form of a transferable electronic script (e-scrip) that can be utilized to settle basic customs duty.

Introduction of RoDTEP Scheme to Chemicals, Pharmaceuticals, Iron & Steel Exporters

The government has extended the RoDTEP scheme to Chemical, Pharma & Iron & steel Exporters covering chapters 28,29,30 & 73 of ITC HS code.

The Rate of Incentive is in the range of 0.5% to 2%, which varies as per the ITC HS Code.

The majority of the Items are given 0.8% Incentive.

As per the current notification, this scheme will only be applicable for all Exports made after 15.12.2022 till 30.09.2023

We request all our Clients, Kindly Please make all the necessary declarations at the time of Filing Shipping Bills & Do not forget to tick YES for RoDTEP.

To claim RoDTEP Incentives, Exporters need to get a Class – 3 Digital Signature along with mandatory Registration on the Icegate Website.

Procedure to avail the benefits under RoDTEP Scheme

There are the four mandatory steps to avail the benefits under RoDTEP Scheme as follows – 

Declaration in the Shipping Bills -

It is mandatory for the exporters to indicate in their Shipping Bill whether or not they intend to claim RoDTEP on the export items from 01/01/2021. Unlike Drawback, there will be no need to declare any separate code or schedule serial number for RoDTEP.

The exporter will have to make the following declarations in the SW_INFO_TYPE Table of the Shipping Bill for each item:

INFO TYPE DTY
INFO QFR RDT
INFO CODE RODTEPY - If RoDTEP is availed.
RODTEPN - If not availed.
INFO MSR Quantity of the items in Statistical UQC as per the Customs Tariff Act for that item RITC
INFO UQC UQC for the Quantity indicated in INFO_MSR

RoDTEP Declaration has to be mentioned in shipping bills

    1. Additionally, for every item where “RODTEPY” is claimed in INFO CODE, a declaration has to be submitted in the Statement Table of the Shipping Bill as below.

 

Table Example
STATEMENT TYPE DEC
STATEMENT CODE RD001

RoDTEP Declaration has to be mentioned in shipping bills

ICEGate registration

The exporter has to register on ICEGate to get the login Id and Password with the help of an Email id, Mobile number, and with an Import-Export Code.

[Please refer to our detailed step-by-step Guide for Icegate Registration Process – https://kevalshah74.svaomega.com/icegate-registration/]

Creation of the RoDTEP Credit Ledger

To avail of the benefits under RoDTEP exporter has to create first the RoDTEP credit ledger account by logging onto the ICEGate portal i.e. using Class 3 DSC. The following information is available in the ledger account –

  • Scroll Details
  • Scrip Details
  • Transaction Details
  • Transfer Scrips
  • Approved Scrips Transfer

Application procedure and scroll generation

  • An application shall be filed online using a Class 3 Individual type Digital Signature Certificate on ICEGate Website.
  • The refund under RoDTEP Scheme is in the form of electronic duty credit scrip which is transferable or can be utilized for self-consumption post-generation of Scrip.
  • The RoDTEP scrolls would be generated on FIFO (First in first out) basis w.e.f. 01/01/2021.

Watch this video on RoDTEP Scheme which explains What are the duties & taxes going to be refunded? Expected Incentive rates? When is it going to be applicable? Who all are eligible to claim? Its application process & finally how can we at Afleo Consultants help you in getting your RoDTEP benefits from the Government.

Documents required for RoDTEP Scheme Application

The following documents have to be prepared before applying for the benefits under RoDTEP Scheme –

  • Class 3 DSC
  • Valid Icegate Registration with Login Id and password.
  • Shipping bills
  • Valid RCMC Copy

Note – Please note that E-brc is not mandatory for RoDTEP application, however, we advise all our clients to first obtain e-brc and then only apply for RoDTEP, in order to avoid any notices in the future, if any e-brc is not generated.

The last date of application for each shipping bill would be a maximum of 1 year from the Shipping Bill date or the scroll generation date whichever is later.

Is There a Limit on RoDTEP Benefits? Understanding the Cap

Yes, RoDTEP benefits are capped sector-wise and product-wise. The government has issued notified rates and ceilings for various HS codes under the scheme. These ceilings are calculated on the basis of:

  • The mean rate of unrebated taxes by sectors
  • The presence of budgetary support
  • Product sensitivity and consistency with international trade commitments

Exporters cannot claim more than the specified percentage or per-unit value indicated under the RoDTEP rate schedule. Review of applicable caps and rates prior to claiming is important in order to ensure that they are in compliance.

Common Mistakes to Avoid While Claiming RoDTEP

Exporters tend to commit avoidable blunders, resulting in delayed or disallowed RoDTEP claims. Pivotal flaws to be overlooked are:

  • The export shipping bill does not clearly state RoDTEP intent.
  • Incorrect, non-eligible, and wrong HS classification is used.
  • The claim or amendment deadline is not met on ICEGATE.
  • The bank account as well as the IEC link is not set on ICEGATE, due to which it becomes difficult for credit.
  • Ignoring cap rates and invoking claims above limits prescribed.
  • Non-conformity to e-scrip terms, like misappropriation or erroneous transfer.

For realizing RoDTEP benefits in full, exporters should have the latest records handy, comply with government alerts, and approach professional guidance if unsure.

How can we assist you to claim benefits under the RoDTEP scheme?

We are a team of highly motivated DGFT professionals providing DGFT services over the years. Our goal is to stay ahead of the curve by being on top of the news, comprehending new schemes and all the policies in them, realizing the benefits for exporters and importers, and turning the guidelines into a simple form that is easily understandable to our clients. At Afleo our experts perform the following task for you – Guidance would be provided about the declarations that have to be there in shipping bills to avail the maximum benefits under various export promotion schemes given in the new foreign trade policy.

Assistance in document preparation, we understand the importance of accurate documentation for fast processing.

  • ICEGate registration and Digital signature preparation.
  • Creation of RoDTEP Credit Ledger account.
  • Application on ICEGate to avail the benefits under RoDTEP.
  • Regular follow-up with Customs Icegate Portal for the license.
  • We complete the entire process in a time-bound manner.
  • We also guide in Sale/Purchase of RoDTEP Scrips and ensure you get the best value for your scrips.

FAQ’s

What is Export House?

An IEC holder having a valid export house certificate issued by DGFT is known as Export house.

Status Holder Certificate or Export house is the Indian Exporters having an excellent record of international trade, and they have successfully achieved a certain minimum amount of export performance in two out of three financial years.

For recognized star export house applicant must have registered office with a valid IEC and have good export performance.

There are the following criteria for granting Status Holder Certificate- The applicant must have Valid IEC no. The applicant should have achieved export performance during the current and previous three financial years as per the latest update.

Export performance for status Holder Certificate will be calculated for the current year plus the previous three years; It will be counted based on FOB value of export earnings in free foreign exchange, based on FOR value deemed exports are also counted. Rupee earnings shall be converted into US dollars at the exchange rate notified by CBEC ( Central Board of Excise & Customs) applicable on the first April of each financial year.

The benefit under RoDTEP would be in the form of transferable duty credit scrip, or it
may be in the form of electronic scrip which will be maintained in the electronic ledger.

RoDTEP scheme will be applicable to all the sectors apart from the following –

Apparel and made-ups (Chapter 61, 62 & 63) for which the RoSCTL scheme has been extended for the benefits.
Steel, pharmaceuticals, organic and inorganic chemicals.

  • As per Notification No. 19/2015-2020, Dated 17th August 2021 the Government has announced the benefit rates for 8555 export products, given under Appendix 4R. Exporters will be given tax refunds in the range of 0.5 – 4.3 percent. The scheme would operate in a budgetary framework for each financial year and a 12,400 Cr outlay has been announced for the FY 2021-22 under RoDTEP Scheme.

The most common sectors such as steel, pharmaceuticals, organic and inorganic chemicals, etc are kept out from RoDTEP Scheme as they are doing well now without any incentive as per the Commerce secretary..

Yes, the scrips would be transferable to any other person having a valid IEC and valid ICEGATE Registration.

The RoDTEP benefits can be utilized in payment of Basic Customs Duty.

There are various industries that are not satisfied with the benefit rates notified under RoDTEP and who are kept out of the scheme, in such cases, the exporters can file the representations to the “RODTEP Policy Committee (RPC)” chaired by DGFT.

The broad procedure for claiming the benefit under the RODTEP scheme is provided below – • To avail of the benefits under the RoDTEP scheme exporter has to make a claim for RoDTEP in the shipping bill by making a declaration. • Once EGM is filed, a claim can be processed. • Once processed a scroll with all individual Shipping Bills for admissible amount would be generated and made available in the user account at ICEGATE, • The IEC holder who has registered on ICEGATE with the help of DSC can create a RoDTEP credit ledger account under the Credit Ledger tab. • Exporter can log in to his account and can apply to get the RoDTEP scrip.

As the complete operational framework has not been notified by the Government, the exporters can perform the following steps before the procedure is made operational –
• ICEGate registration using Class 3 DSC.
• Create a RODTEP Credit ledger account.

There are two modules for the RoDTEP on ICEGate – 1) RODTEP Ledger Account creation 2) Scrip Management module.
There are the following option under the Scrip Management module –
• Scrip Generation
• Viewing Scrip details
• Transaction Details
• Scrip Transfer
• Approve Scrip Transfer Request

Yes, it will be, if the exporter is suspended for the drawback same will be applicable for the purpose of scrolling out of RoDTEP benefits. Thereby, unless the suspension is revoked, the claim cannot be made under RoDTEP.

There is No provision for remission of arrears or contingent liability is permitted under the scheme to be carried over to the next financial year.
The RoDTEP Scheme would operate in a budgetary framework for each financial year and a 12,400 Cr outlay has been announced for the FY 2021-22.

It is mandatory for the exporters to indicate in their Shipping Bill whether or not they intend to claim RoDTEP on the export items from 01/01/2021. Unlike Drawback, there will be no need to declare any separate code or schedule serial number for RoDTEP.

The exporter will have to make following declarations is the SW_INFO_TYPE Table of the Shipping Bill for each item:

Additionally, for every item where RODTEPY is claimed in INFO CODE, a declaration has to be submitted in the Statement Table of the Shipping Bill as below.

To enhance the ease of doing business the RoDTEP scheme would be implemented through digitization of the rebate amount in the form of transferable duty credit scrip. Such scrip would be maintained in an electronic ledger by the CBIC for its utilization.

The Appendix 4R of Handbook of Procedures, Notified by Department of Commerce under DGFT notification No. 19/2015-20 dated 17.08.2021 may be assessed to check the RoDTEP Rates. Please refer to this Link – https://www.dgft.gov.in/CP/?opt=RoDTEP

The benefit under the Scheme is available to all exporters irrespective of their status in respect of the goods manufactured in India. Further, there is no turnover limit criterion for claiming the benefit under the Scheme.

RoDTEP scheme is applicable to all the sectors apart from Apparel and made-ups (Chapters 61, 62 & 63) for which the RoSCTL scheme has been extended for the benefits.

No, Currently the benefit is not available to SEZ and EOU Units, as well as export under Advance License. However,  As per para 4.55B of the FTP (inserted vide DGFT Notification No. 19/2015-20 dated 17.08.2021), the inclusion of the exporters under the categories of SEZ, EOU, Advance Authorisation etc. and the RoDTEP rates for export items under such categories would be decided later based on the recommendations of the RoDTEP Committee.

It is provided in DGFT Notification No. 19/ 2015-20 dated 17.08.2021, that the exporter would be required to keep records substantiating the claim made under the scheme. A monitoring and audit mechanism with an IT-based Risk Management System (RMS) would be put in place by the CBIC, Department of Revenue to physically verify the records of the exporters on a sample basis. Sample cases for physical verification will be drawn objectively by RMS, based on risk and other relevant parameters.

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