Remission of Duties and Taxes on Exported Products (RoDTEP)
Rate-based remission of embedded central, state and local duties/taxes/levies incurred in manufacture and distribution of exported products that are not refunded under any other mechanism. Benefit issued as transferable e-scrips usable to pay basic customs duty. Rates vary by product line per Appendix 4R/4RE.
Eligibility
- Exporters of eligible products notified under Appendix 4R/4RE
- DTA units, and (under Appendix 4RE) Advance Authorisation holders, EOUs and SEZ units
- Must hold a valid IEC (Import Export Code)
How to apply
Exporters declare intent to claim RoDTEP on the shipping bill at the time of export. Claims are processed through Customs/ICEGATE and benefits are issued as transferable e-scrips credited to the exporter's ledger on the ICEGATE portal, which can be used to pay basic customs duty on imports or transferred. Rates are specified product-wise in Appendix 4R (DTA units) and Appendix 4RE (AA/EOU/SEZ). An annual return may be required.
Required documents
- IEC (Import Export Code)
- Shipping bill with RoDTEP claim declaration
- ICEGATE registration / electronic credit ledger
Official sources
Verification notes
Verified on DGFT official pages. Scheme notified by Department of Commerce, administered by Department of Revenue; operational from 01.01.2021. Rate-based; no fixed cap, so maxValueInINR omitted. Rates in Appendix 4R (DTA) and 4RE (AA/EOU/SEZ), updated periodically (latest referenced 30.04.2026). [AI-gathered from official sources on 2026-07-05; needs team review]