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Remission of Duties and Taxes on Exported Products (RoDTEP)

The RoDTEP (Remission of Duties and Taxes on Exported Products) scheme, launched by the Government of India on January 1, 2021, is designed to ensure that Indian exporters remain globally competitive by reimbursing certain hidden taxes and levies that are not refunded under any other scheme.

 

These hidden costs such as electricity duty, mandi tax, fuel used in transportation, or embedded GST on inputs—inflate your cost of goods. 


The RoDTEP scheme ensures these costs are refunded in the form of duty credit scrips, which can be used to pay basic customs duty or can be sold in the open market.

Image by Scott Graham

What Makes RoDTEP Crucial for Exporters

Even though exporters may get GST refunds and duty drawbacks, several taxes remain non-rebatable. RoDTEP covers these:

Electricity and fuel charges

Stamp duty on export documents

Embedded input taxes

Mandi tax (especially on agri-products)

Central and state levies not covered by GST

Taxes on the distribution of goods to the port

Our Services

Commercial Consultancy Counsel (CCC) is your trusted advisor in maximizing your RoDTEP benefits

Product eligibility analysis (based on HSN code and DGFT rate schedule)

ICEGATE registration and scrip tracking

Filing and reconciliation of RoDTEP credits

Advisory on sale/transfer of scrips

Representation in case of ICEGATE errors or delays

Frequently Asked Questions (FAQs) for RoDTEP

What is the benefit amount under RoDTEP?

The rebate rate varies depending on the product’s HSN code and is usually between 0.5% to 4.3% of the FOB value. The exact rate is notified by the DGFT.

How is the refund issued under RoDTEP?

Refunds are issued as electronic duty credit scrips directly to the exporter’s ICEGATE ledger, which can be used to pay Basic Customs Duty or sold.

Is RoDTEP available for SEZ/EOU units?

Currently, RoDTEP benefits are not extended to SEZ or EOU units, or to exports made under Advance Authorization, EPCG, or DFIA where input tax benefits are already availed.

What are the main conditions for claiming RoDTEP?

  • The shipping bill must be marked as “RoDTEP Yes”

  • E-invoicing, E-way bill, and digital declarations must be correctly linked

  • Correct HSN and product description must be used

Can I still claim RoDTEP if I forgot to select the “Yes” option in my shipping bill?

Unfortunately, RoDTEP benefits cannot be claimed retrospectively if the correct declaration is missing in the shipping bill at the time of export.

Can RoDTEP scrips be transferred or sold?

Yes, RoDTEP scrips are freely transferable and can be sold to other importers who can use them for basic customs duty payments.

How can CCC help if my scrips are delayed or not credited?

CCC will coordinate with ICEGATE and Customs, file necessary representations, and assist in resolving technical or procedural errors.

What is the validity of the duty scrip?

Once generated, the duty credit scrip (issued in your ICEGATE account) has a validity of 2 year from the date of generation.

Can the scrip be used to pay IGST or other taxes?

No. RoDTEP scrips can only be used to pay Basic Customs Duty (BCD) on imports. They cannot be used for IGST, CVD, or other domestic taxes.

Reach out to us.

Contact us today to learn more about what we can offer.

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