What is the RoDTEP scheme?
RoDTEP stands for Remission of Duties and Taxes on Exported Products. Launched on 1 January 2021, it replaced the older MEIS scheme to make Indian exports compliant with World Trade Organization (WTO) rules. RoDTEP refunds embedded central, state and local taxes — like VAT on transportation fuel, mandi tax, electricity duty, stamp duty on export documents and other levies — that previously stayed buried in export cost and were not refunded under GST, drawback or any other scheme.
The benefit is issued as a transferable e-scrip credited to the exporter's ICEGATE ledger and can be used to pay Basic Customs Duty on imports or sold in the open market.
RoDTEP rates 2026 (Appendix 4R)
Rates are notified per 8-digit HS code in Appendix 4R issued by the DGFT and broadly span the bands shown below. Each tariff line also carries a per-unit value cap — the benefit is the lower of (% of FOB) and (cap × quantity).
| Sector | Typical rate band | Notes |
|---|---|---|
| Textiles & apparel | 1.4% – 4.3% | Often combined with RoSCTL for made-ups |
| Engineering goods | 0.5% – 2.5% | Per-unit cap applies on most lines |
| Chemicals & plastics | 0.5% – 2.4% | Bulk drugs at lower band |
| Marine & agri | 1.0% – 2.5% | Frozen/processed lines at upper band |
| Leather & footwear | 1.5% – 2.5% | Higher band for finished footwear |
| Pharma (formulations) | 0.6% – 1.0% | Recently extended to formulations |
Bands are indicative. Always confirm the exact rate and cap against the latest Appendix 4R notification for your 8-digit HS code before quoting.
Who is eligible?
- Manufacturer exporters and merchant exporters with a valid IEC.
- Goods exported from India (whether by air, sea, courier or post).
- SEZ units, EOUs and AA/EPCG holders — subject to the latest notifications.
- Re-exported imported goods (with conditions).
- Notified product categories under Appendix 4R.
How to claim RoDTEP
- Set the
RoDTEPYflag and declare RoDTEP at the shipping bill stage in ICEGATE. - File the EGM (Export General Manifest) on time.
- Create an ICEGATE RoDTEP credit ledger account.
- Generate the e-scrip once Customs processes the SB — typically within 30–60 days.
- Use the scrip to pay BCD on imports, or transfer it to another IEC holder.
Common reasons claims get rejected
How We Design For You helps
We run end-to-end RoDTEP filing and reconciliation for manufacturers and merchant exporters across India — from setting up the ICEGATE ledger to scrip generation, ledger reconciliation and scrip sale advisory. Our DGFT practitioners also handle related benefits like EPCG, Advance Authorization and RoSCTL, so a single team manages your entire export-benefit stack.
Frequently asked questions
What is the RoDTEP scheme?
RoDTEP (Remission of Duties and Taxes on Exported Products) is a WTO-compliant export incentive launched by the Government of India on 1 January 2021. It refunds embedded central, state and local duties and taxes — such as VAT on fuel, mandi tax, electricity duty and stamp duty — that are not refunded under any other mechanism, making Indian exports cost-competitive in global markets.
Who is eligible for RoDTEP benefits?
All exporters of notified products — manufacturers and merchant exporters alike — are eligible. SEZ units, EOUs, AA/EPCG holders and re-exported imported goods now also qualify (subject to current notifications). The exporter must have a valid IEC and file shipping bills with the RoDTEP claim flag set.
What are the current RoDTEP rates?
Rates vary by HS code and range broadly from 0.3% to 4.3% of the FOB value, capped by a per-unit value cap notified for each tariff line. The DGFT publishes the rate schedule in Appendix 4R; we map your exports to the latest schedule line by line during claim filing.
How is the RoDTEP credit issued?
Credit is issued as a transferable electronic scrip in the exporter's ICEGATE ledger after EGM filing. Scrips can be used to pay Basic Customs Duty on imports or sold to other importers in the open market.
What is the deadline to claim RoDTEP?
The RoDTEP claim must be flagged at the time of shipping bill filing. Missed claims cannot be added retrospectively. Scrip generation typically follows within 30–60 days of EGM filing, after which scrips remain valid for two years from the date of generation.
Free review of your last 12 months of shipping bills.
We'll audit missed RoDTEP claims, flag rate or cap errors and quantify the recovery potential.