RoDTEP Scheme — Remission of Duties and Taxes on Exported Products

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RoDTEP Scheme

What is the RoDTEP Scheme?

RoDTEP (Remission of Duties and Taxes on Exported Products) is a Government of India scheme that refunds embedded taxes and duties paid by exporters during manufacturing and distribution — taxes not recovered through GST, Duty Drawback, or any other mechanism. These include central excise duty on fuel, state VAT on fuel, state electricity duties, mandi tax, stamp duties, and local levies.

RoDTEP replaced MEIS (Merchandise Exports from India Scheme) from 1 January 2021, after MEIS was ruled non-compliant with WTO rules following a US challenge.

At a glance	Detail
Full form	Remission of Duties and Taxes on Exported Products
Effective from	1 January 2021
Administered by	CBIC (Customs) via ICEGATE; rates notified by DGFT
Benefit type	Electronic duty credit scrips (e-scrips) — not cash
Rate range	0.5% to 4.0% of FOB value, product-specific
Scrip validity	1 year from date of generation on ICEGATE
HSN code of RoDTEP scrip	4907 (Duty credit scrips)
GST on scrip sale	Nil — exempt from GST
Budget allocation 2025-26	₹18,232 crore
Latest notification	Trade Notification No. 15/2026-27 dated 30 April 2026

Need help claiming RoDTEP? Afleo’s DGFT consultants handle eligibility assessment, ICEGATE registration, claim filing, scroll tracking, and e-scrip generation. Contact us →

How the RoDTEP Scheme Works

Instead of offering an additional incentive for exports, the RoDTEP scheme eliminates the above-mentioned taxes by issuing electronic duty credit scrips. The RoDTEP scrips are utilized for paying the customs duties on exports or can even be transferred to other importers. The RoDTEP scheme offers reimbursement at various rates between 0.5% and 4% of the FOB value of export products, depending upon the export commodity and its HS code. In the RoDTEP scheme, the advantage depends upon the notional RoDTEP rates mentioned in the Appendices 4R (DTA exports) and 4RE (AA/EOU/SEZ exports).

Key Features of the RoDTEP Scheme

The RoDTEP scheme offers multiple features:

The RoDTEP scheme refunds embedded taxes not recoverable under other schemes
RoDTEP benefits are issued as electronic duty credit scrips, not cash refunds
Rates are product-specific and reviewed periodically by the government

What is the Validity Period of RoDTEP Scrips?

RoDTEP e-scrips are valid for 1 year from the date of generation on the ICEGATE portal. Once generated, a scrip must be used — either to pay basic customs duty on imports or transferred to another IEC holder — within this 12-month window. Scrips that expire unused cannot be revalidated.

Key points on RoDTEP scrip validity

The 1-year validity clock starts from the date you generate the scrip on ICEGATE — not from the date of the underlying shipping bill.
Scrips can be generated from approved RoDTEP scrolls within 1 year of the shipping bill date or scroll generation date, whichever is later.
Once a RoDTEP scrip is transferred to another IEC holder, the remaining validity period carries over to the new holder.
Scrips that expire without being utilised or transferred cannot be extended or revalidated under the current scheme rules.

Want to sell your RoDTEP scrips before expiry? Afleo operates a licensed scrip marketplace

where you can sell RoDTEP and RoSCTL scrips to verified buyers. View current rates →afleo.com/buy-sale-rodtep-rosctl-scrips-licenses/

HSN Code and GST Rate for RoDTEP Scrips

Exporters frequently need the HSN code and GST treatment for RoDTEP scrips when accounting for scrip sale or transfer transactions.

Item	Code / Rate
HSN code for RoDTEP duty credit scrip	4907 — Unused postage, revenue or similar stamps; cheque forms; banknotes, stock, share or bond certificates and similar documents of title. RoDTEP scrips are broadly classified here as duty credit instruments.
GST rate on sale of RoDTEP scrip	Nil (exempt) — sale of duty credit scrips is exempt from GST under Notification No. 12/2017 – Central Tax (Rate)
SAC code (if treated as service)	Not applicable — scrip transfer is not a supply of service under GST
GST on utilisation at customs	Not applicable — when using a scrip to pay basic customs duty on ICEGATE, the scrip is debited against the duty liability directly. No separate GST applies.

Why Was RoDTEP Scheme Introduced?

India’s earlier export scheme, MEIS (Merchandise Exports from India Scheme), was found to be against WTO rules after the United States raised a complaint. To keep supporting exporters without violating international trade agreements, the government approved the RoDTEP scheme in March 2020 and implemented the RoDTEP scheme on 1 January 2021.

Benefits & Objectives

The RoDTEP Scheme offers several tangible benefits:

Reimbursement of unrefunded taxes: The RoDTEP scheme refunds central excise duties on fuel, state electricity duties, mandi tax, toll and stamp duty, embedded GST and other local levies. These RoDTEP refunds lower production costs and improve profit margins for exporters using the RoDTEP scheme.
Automated, transparent processing: Claims under the RoDTEP scheme are filed through the ICEGATE platform. RoDTEP refunds are credited as electronic duty credit scrips, not cash. This RoDTEP mechanism reduces paperwork and delays compared to traditional drawback processes.
Transferable credits: RoDTEP duty credits can be used to pay basic customs duty on imports or sold to other IEC holders. This transferability of RoDTEP scrips improves cash flow and provides flexibility in utilising RoDTEP benefits.
Improved competitiveness: By neutralising domestic taxes through the RoDTEP scheme, exporters can price goods more aggressively in international markets. The RoDTEP scheme enables exporters to compete globally by passing RoDTEP savings to customers or improving margins.
Wide coverage:The RoDTEP scheme spans most goods sectors and manufacturing industries. While some categories (steel, pharmaceuticals, chemicals) are currently excluded from the RoDTEP scheme.

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

RoDTEP vs Duty Drawback — Key Differences

RoDTEP and Duty Drawback are both export benefit mechanisms but cover different costs and operate through different systems. Many exporters claim both simultaneously — they are not mutually exclusive.

Parameter	RoDTEP	Duty Drawback
What it refunds	Embedded taxes not recovered elsewhere — VAT on fuel, electricity duty, mandi tax, stamp duty, local levies	Customs duty paid on imported inputs used in exported products
Administered by	CBIC via ICEGATE	CBIC via ICEGATE
Benefit type	Electronic duty credit scrip (e-scrip) — not cash	Cash refund credited to exporter’s bank account
Rate basis	Notified % of FOB value or per-unit cap — Appendix 4R (DTA) or 4RE (AA/EOU/SEZ)	All Industry Rate (AIR) or Brand Rate, based on customs duty paid on inputs
WTO compliance	Yes — refund of actual embedded taxes	Yes — refund of actual customs duty paid
Can both be claimed together?	Yes — on the same shipping bill, provided the same duty component is not claimed twice	Yes — claimed alongside RoDTEP on the same shipping bill
Scrip transferable?	Yes — e-scrip can be sold or used to pay customs duty	No — paid directly to exporter’s bank account
Filing platform	ICEGATE (declared in shipping bill at time of export)	ICEGATE (declared in shipping bill at time of export)

Can you claim both RoDTEP and Duty Drawback on the same export?

Yes, in most cases. RoDTEP covers indirect taxes (electricity duty, fuel VAT, mandi tax) that Duty Drawback does not cover. Duty Drawback covers customs duty on imported inputs. Since they address different embedded costs, both can be claimed on the same shipping bill — provided the same duty component is not claimed twice under both schemes.

RoDTEP vs RoSCTL — Which Scheme Applies to You?

	RoDTEP	RoSCTL
Full form	Remission of Duties and Taxes on Exported Products	Rebate of State and Central Taxes and Levies
Covers	All eligible manufacturing sectors (as per notified HS code list)	Specifically apparel, garments, and made-up textiles
Administered by	CBIC (Customs)	CBIC (Customs)
Benefit type	E-scrip (transferable)	E-scrip (transferable)
Can both be claimed on the same product?	No — garment exporters claim either RoDTEP or RoSCTL, not both, on the same HS line	No — choose whichever gives a higher benefit
Which gives higher benefit for textiles?	Generally lower for apparel	Generally higher for apparel — most garment exporters prefer RoSCTL

Textile and garment exporters should compare both rates for their specific HS code before declaring in the shipping bill. RoSCTL rates are typically higher for apparel — so most apparel exporters benefit from RoSCTL rather than RoDTEP for the same product line.

Full guide: RoSCTL Scheme

Latest Updates and Notifications (2026)

Trade Notification No. 15/2026-27 dated 30 April 2026, Effective from 01 May 2026, significant updates have been introduced under the RoDTEP Scheme to align it with the amended First Schedule of the Customs Tariff Act, 1975. The notification provides for the addition of 142 new tariff lines across Schedules 4R and 4RE, while 50 tariff lines have been omitted, along with revisions in RoDTEP rates and value caps for multiple product categories including food items, herbal extracts, chemicals, and industrial goods. The revised rates range from approximately 0.50% to 3.00% under Schedule 4R and lower corresponding rates under Schedule 4RE. Additionally, certain product descriptions have been standardized to ensure clarity and uniform classification. Exporters are advised to review the updated tariff codes and rates carefully, as these changes may impact eligibility and benefit claims under the scheme. For complete details, click here to download the official notification PDF
CBIC Circular No. 20/2026-Customs dated 10th April 2026:
As per Circular, clarification has been issued regarding remission of duties under the RoDTEP scheme in cases of short realisation of export proceeds. It confirms that benefits may still be allowed in specific cases, including where compensation is received through ECGC, subject to prescribed conditions and RBI write-off compliance. Exporters must ensure proper documentation to avoid recovery of benefits.
Notification No. 66/2025-26 | Dated: 23 March 2026
RoDTEP rates and value caps have been restored to pre-23 February 2026 levels for all eligible exports made between 23 February 2026 and 31 March 2026.
The earlier 50% cap on benefits has been withdrawn, and exporters can now claim full RoDTEP benefits.
This notification supersedes Notification No. 60/2025-26 and its corrigendum dated 24 February 2026.3
As per DGFT Notification No. 60/2025-26,
RoDTEP rates have been reduced to 50% of the existing notified rates and value caps for all HS lines under Appendix 4R and 4RE, with immediate effect.
Corrigendum (24 February 2026):
The reduced RoDTEP rates and value caps do not apply to export products falling under ITC HS Chapters 01 to 24.
All other provisions remain unchanged. Exporters should review eligibility and benefit calculations accordingly.

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.

DGFT has restored RoDTEP benefits for AA, EOU, and SEZ exporters from 1 June 2025. Exporters can again claim refunds of embedded taxes through ICEGATE based on updated Appendix 4RE rates.

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.

The RoDTEP scheme has been extended for DTA exports till 30 September 2025. Benefits were also extended to AA, EOU, and SEZ units till 5 February 2025. Rates are specified in Appendix 4R (DTA) and Appendix 4RE (AA/EOU/SEZ), typically ranging from 0.3% to 0.8% for most products.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.

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.

Rates & Caps

RoDTEP rates vary by product and are updated periodically by the government. For detailed and latest rate changes, refer to our page RoDTEP Rates – Updated – Key Changes Explained

Eligibility and Ineligible Categories

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)

Sectors excluded from RoDTEP:

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.

Appendix 4R vs Appendix 4RE — What Is the Difference?

RoDTEP rates are notified under two separate appendices in the DGFT Handbook of Procedures, depending on the type of export unit:

	Appendix 4R	Appendix 4RE
Applies to	DTA (Domestic Tariff Area) exports — standard manufacturers and traders	Exports by Advance Authorisation (AA) holders, Export Oriented Units (EOUs), and Special Economic Zone (SEZ) units
Rate level	Generally higher rates	Generally lower rates — since AA/EOU/SEZ already receive duty-free inputs, the embedded tax incidence is lower
Where to check	DGFT portal → Appendix 4R	DGFT portal → Appendix 4RE
Restored from	1 June 2025 (Public Notification 11/2025-26)	1 June 2025 (same notification)

How to read the appendix and calculate your RoDTEP benefit

Each row in the appendix has: ITC-HS code, product description, RoDTEP rate (as % of FOB value), and per-unit value cap (in ₹ per kg or piece).

Your actual benefit = the lower of: (rate × FOB value) OR (value cap × quantity)

Example: Product RoDTEP rate = 1.5% | FOB value = ₹10,00,000 | Value cap = ₹8/kg | Quantity = 1,000 kg

Calculation A (rate × FOB): 1.5% × ₹10,00,000 = ₹15,000

Calculation B (cap × qty): ₹8 × 1,000 kg = ₹8,000

Your RoDTEP credit = ₹8,000 (the lower figure applies)

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.

Duties and Taxes Refunded

The RoDTEP scheme refunds a comprehensive range of embedded taxes and duties that are not recovered elsewhere. Understanding which taxes the RoDTEP scheme covers helps exporters maximize RoDTEP benefits.

Complete List of Duties and Taxes Refunded Under the RoDTEP Scheme

The following duties and taxes are refunded under the RoDTEP scheme:

Central excise duty on fuel (RoDTEP refund)
State VAT on fuel used in manufacturing (RoDTEP covered)
State electricity duty on power consumption (RoDTEP benefit)
Mandi tax on agricultural inputs (RoDTEP refund)
Stamp duties on export documentation (RoDTEP covered)
Toll taxes on transportation (RoDTEP benefit)
Embedded GST on inputs (RoDTEP refund)
Local levies and cess (RoDTEP covered)
Warehousing and storage taxes (RoDTEP benefit)

By refunding these embedded taxes, the RoDTEP scheme significantly reduces the overall cost of production and distribution for exporters utilizing the RoDTEP scheme.

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

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

Step‑by‑Step Claim Process

To successfully claim RoDTEP benefits, follow these steps:

Step 1: Declare RoDTEP Intent in Shipping Bills

It is mandatory for exporters to indicate in their Shipping Bill whether or not they intend to claim RoDTEP on the export items from 01/01/2021 onwards. Failing to declare RoDTEP in the shipping bill means you cannot claim RoDTEP benefits. Unlike drawback, there is no need to declare a separate code or schedule serial number for RoDTEP — just indicate RoDTEP intent. For each item where you claim RoDTEP benefits, make the RoDTEP declarations in the SW_INFO_TYPE Table of your Shipping Bill.

Step 2: File Export General Manifest (EGM) for RoDTEP Processing

After shipment, file the Export General Manifest (EGM) to allow customs authorities to process your RoDTEP claim. The RoDTEP claim processing begins after successful EGM filing, so ensure timely EGM submission for RoDTEP benefits.

Step 3: Register on ICEGATE Portal for RoDTEP Access

Obtain a Class 3 digital signature (DSC) and register on the ICEGATE portal (Indian Customs Electronic Gateway) to create your RoDTEP login credentials. ICEGATE registration is essential for accessing your RoDTEP benefits and claiming RoDTEP refunds.

Step 4: Create RoDTEP Credit Ledger Account on ICEGATE

Log into ICEGATE and set up your RoDTEP credit ledger account. Your RoDTEP credit ledger lets you:

View RoDTEP scrolls (approved claims)
Generate RoDTEP e-scrips (electronic duty credit)
Transfer RoDTEP scrips to other IEC holders
Track all RoDTEP transactions

Step 5: File RoDTEP Application and Generate E-Scrips

File an online RoDTEP application using your DSC. Customs will process RoDTEP claims on a first-in-first-out (FIFO) basis from 1 January 2021. Once customs approves your RoDTEP claim, a scroll with eligible RoDTEP amounts will appear in your ICEGATE account. Generate the RoDTEP e-scrip from the approved scroll. Once generated, your RoDTEP e-scrip can be used to pay basic customs duty on imports, transferred to another IEC holder electronically, or applied against your customs duty liabilities

You must file claims within one year from the shipping bill date or the date of scroll generation, whichever is later.

Documents Required

Prepare these documents before applying:

Class‑3 digital signature certificate (DSC).
Valid ICEGATE registration with user ID and password.
Import-Export Code (IEC).
Shipping bills and invoices.
RCMC (Registration‑cum‑Membership Certificate) from the relevant export promotion council.
e‑BRC (bank realisation certificate). Though not mandatory, obtaining e‑BRC before claiming reduces compliance risks.
Bills of lading or airway bills and GST returns for verification.

Common Mistakes to Avoid

Many claims are delayed or rejected due to avoidable errors:

Failing to declare RoDTEP in the shipping bill: This is the most common mistake. If you don’t declare RoDTEP in the shipping bill, you cannot claim RoDTEP benefits at all. Always indicate RODTEPY in the RoDTEP INFO CODE section for each line item. Without declaration, no RoDTEP refund will be processed, regardless of your product’s eligibility.
Using wrong HS codes: Misclassification of HS codes makes your products ineligible for RoDTEP benefits. Verify the correct HS code for your product before filing your RoDTEP claim. Wrong HS codes don’t just affect eligibility — they also impact the RoDTEP rate applied and can cause your entire claim to be rejected.
Missing EGM filing or ICEGATE deadlines: Delays in EGM filing or missing ICEGATE RoDTEP deadlines can render your RoDTEP claim invalid. File EGM immediately after shipment and submit your application within the required timeline. Missing RoDTEP deadlines means losing benefits entirely.
Not linking bank account and IEC on ICEGATE: If you don’t link your bank account and IEC code on ICEGATE, your RoDTEP refunds (e-scrips) cannot be credited to your ledger. This is a critical setup error. Complete your ICEGATE RoDTEP profile setup before filing any RoDTEP claims.
Ignoring rate caps: Claiming above the notified percentage or per-unit cap will lead to RoDTEP claim rejections. Each product under the RoDTEP scheme has a maximum RoDTEP rate. Verify the RoDTEP caps for your product (in Appendix 4R for DTA or Appendix 4RE for AA/EOU/SEZ) before calculating your benefit.
Misusing e‑scrips: Non‑compliance in transferring or utilising scrips can cause penalties.

Avoid these pitfalls by double‑checking declarations, classifications and deadlines, and consult professionals when in doubt.

RoDTEP Annual Return (ARR) — Who Must File and When

Exporters who have availed RoDTEP benefits are required to file an Annual RoDTEP Return (ARR) through the DGFT portal under Para 4.94 of the Handbook of Procedures.

ARR detail	Information
Who must file	Any exporter who has claimed RoDTEP benefits during the financial year
Where to file	DGFT portal (fieo.dgft.gov.in)
ARR for FY 2023-24 deadline	Extended to 30 June 2025; grace period extended to 30 September 2025 (Public Notification 51/2024-25)
ARR for FY 2024-25	Deadline to be notified — monitor DGFT portal for public notice
Consequence of non-filing	Risk of forfeiture of future RoDTEP benefits and compliance notices from DGFT

FAQ’s

What Does RoDTEP Stand For?

RoDTEP stands for Remission of Duties and Taxes on Exported Products. The RoDTEP scheme is a government program designed to refund embedded taxes and duties that Indian exporters pay during production and distribution of export goods. The RoDTEP scheme replaced the earlier MEIS (Merchandise Exports from India Scheme) from 1 January 2021.

When Did the RoDTEP Scheme Start?

The RoDTEP scheme became effective on 1 January 2021. Although the RoDTEP scheme was approved by the Union Cabinet in March 2020, the actual implementation of RoDTEP began on January 1, 2021. The detailed RoDTEP scheme guidelines and rates were notified by the government on 17 August 2021. As of 2026, the RoDTEP scheme continues to operate with recent extensions and rate updates.

Why Was the RoDTEP Scheme Introduced?

The RoDTEP scheme was introduced to replace the MEIS scheme after the World Trade Organization (WTO) ruled that MEIS was non-compliant with international trade rules. The USA challenged India’s MEIS scheme at the WTO, claiming it violated trade regulations. To comply with WTO norms while continuing to support exporters, the government introduced the RoDTEP scheme. The RoDTEP scheme neutralizes embedded taxes that were not previously refunded, making Indian exports more competitive globally.

Which sectors are excluded?

Steel, pharmaceuticals and organic/inorganic chemicals currently fall outside the scheme. Goods exported through SEZs/FTWZs, re‑exports and products covered under other schemes are also excluded.

How are benefit rates determined?

Rates are notified by DGFT for each HS code; typical rates range from 0.3 % to 4.3 %. Caps are based on unrebated tax incidence, budget availability and product sensitivity.

Can I transfer my Rodtep e scrip?

Yes. RoDTEP scrips are transferable to any IEC holder registered on ICEGATE.

Where should representations be filed?

If you disagree with rates or exclusions, file representations with the RoDTEP Policy Committee (RPC) chaired by DGFT.

What is the HSN code for RoDTEP duty credit scrips?

The HSN code for RoDTEP duty credit scrips is 4907. The GST rate applicable to the sale or transfer of RoDTEP scrips is nil (exempt) under GST Notification No. 12/2017 – Central Tax (Rate). When utilising a scrip to pay basic customs duty on ICEGATE, no separate GST treatment is required — the scrip is debited against the customs duty liability directly.

What is the validity period of RoDTEP scrips?

RoDTEP e-scrips are valid for 1 year from the date of generation on the ICEGATE portal. The 1-year validity begins when the scrip is generated from the approved scroll — not from the shipping bill date. Scrips that expire unused cannot be extended or revalidated. Exporters should generate and utilise or transfer scrips promptly after scroll generation to avoid losing benefits.

Can RoDTEP and Duty Drawback be claimed on the same export shipment?

Yes. RoDTEP and Duty Drawback cover different cost components. RoDTEP refunds indirect embedded taxes (electricity duty, VAT on fuel, mandi tax), while Duty Drawback refunds customs duty paid on imported inputs. Since they address different duties, both can be claimed on the same shipping bill. The only restriction is that the same specific duty component cannot be claimed under both schemes simultaneously — no double-counting.

How Afleo Can Help

At Afleo, we translate complex policies into actionable steps so exporters can maximise their RoDTEP benefits. Our services include:

Guidance on correct shipping bill declarations and HS code classification.
Assistance with ICEGATE registration, digital signature procurement and creation of the RoDTEP credit ledger.
Preparation and submission of applications; tracking and following up on scrolls and e‑scrip generation.
Sale and purchase of duty credit scrips through a secure marketplace.
Continuous updates on policy changes, rates and sector‑specific notifications.

With our experience in DGFT compliance and international trade, we ensure your RoDTEP claims are accurate, timely and compliant. Contact us today to explore how the RoDTEP Scheme can reduce your export costs and enhance competitiveness.