RoDTEP Scheme Claim 2026 – Complete Guide to Remission of Duties and Taxes on Exported Products

Step-by-step process to claim RoDTEP benefits on ICEGATE. Eligibility, rate list, shipping bill declaration, e-scrip generation, annual return filing, and common errors explained. Learn how to claim duty credits for embedded central, state, and local taxes on exports.

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Quick Summary – RoDTEP Scheme Claim

Full Form: Remission of Duties and Taxes on Exported Products
What It Is: A WTO-compliant scheme that refunds embedded central, state, and local taxes and duties not refunded under any other mechanism.
Operational Since: 1 January 2021, replacing the MEIS scheme.
Governing Policy: Chapter 4 of the Foreign Trade Policy, 2023.
Who Can Claim: Exporters of goods from Domestic Tariff Area (DTA), Advance Authorisation holders, Export Oriented Units (EOUs), and SEZ units.
Where to Claim: ICEGATE portal – www.icegate.gov.in (RoDTEP/RoSCTL module).
Benefit Format: Duty credit in the form of electronic scrips (e-scrips).
Validity: Extended from 1 year to 2 years from the date of creation.
Coverage: More than 10,500 HS codes for DTA exports; 10,795 HS lines for AA/EOU/SEZ exports.
Budget Allocation (FY 2025-26): ₹18,233 crore.
Scheme Extension: Extended till 31 March 2026.

Takeaway: RoDTEP is the single largest export incentive scheme in India. If you export goods, you must claim RoDTEP on your shipping bill — it is your legal entitlement and improves your profit margin on every export.

1. Introduction – What is the RoDTEP Scheme?

The Remission of Duties and Taxes on Exported Products (RoDTEP) scheme is a flagship export incentive programme introduced by the Government of India to refund embedded central, state, and local taxes and duties that are not refunded under any other existing mechanism. It replaced the Merchandise Exports from India Scheme (MEIS) and became operational from 1 January 2021.

India's export products carry embedded taxes at multiple levels — state taxes on electricity, mandi taxes, coal cess, excise duty on fuel, and various other levies that are not captured under GST. These invisible costs make Indian goods less competitive in global markets. RoDTEP was designed specifically to neutralise these hidden costs by providing a direct financial benefit to exporters.

The scheme is fully compliant with World Trade Organization norms because it refunds actual embedded taxes rather than providing direct subsidies. It operates on a comprehensive end-to-end digital platform through ICEGATE, ensuring transparency and efficiency in processing.

This guide covers what RoDTEP is, who can claim it, the complete claim process on ICEGATE, the rate structure, e-scrip generation, annual return filing obligations, common errors, and FAQs.

Takeaway: RoDTEP is not an optional benefit — it is your legal entitlement as an exporter. Every eligible export invoice should carry a RoDTEP claim, and every claim should be tracked to e-scrip generation.

2. What is RoDTEP? – Complete Overview

The RoDTEP scheme provides a rebate of central, state, and local duties and taxes that are levied on the production and distribution of goods but are not refunded under GST or any other duty remission scheme. The benefit is provided in the form of transferable duty credit scrips that can be used to pay customs duties on future imports or sold in the market.

Key Features of RoDTEP

Parameter	Detail
Full Form	Remission of Duties and Taxes on Exported Products
Operational Since	1 January 2021
Governing Policy	Chapter 4, Foreign Trade Policy 2023
Replaced Scheme	Merchandise Exports from India Scheme (MEIS)
Benefit Format	Electronic duty credit scrip (e-scrip)
Filing Portal	ICEGATE (www.icegate.gov.in)
Validity of E-Scrip	2 years from date of creation
Transferability	Fully transferable
Schemes It Cannot Be Combined With	MEIS, RoSCTL (for the same product), and any other duty remission scheme

What Taxes Does RoDTEP Refund?

⚡ Electricity duty levied by state governments on power consumption
🚚 Mandi tax and other agricultural cesses
⛽ Excise duty on fuel used in transportation and manufacturing
🏭 Coal cess and other environmental levies
📋 Stamp duty on export-related documentation
💧 Water cess and local body taxes
🔧 Taxes on machinery and capital goods used in production
📦 Certain state-level cesses on raw materials and inputs

Example – RoDTEP in Action: A manufacturer of engineering goods exports a consignment worth ₹50 lakh. The product carries embedded taxes of approximately ₹75,000 across electricity duty, fuel excise, and mandi tax. Under RoDTEP, the exporter claims this amount through the shipping bill. After EGM filing and customs processing, an e-scrip of ₹75,000 is credited to their ICEGATE ledger. The exporter can use this credit to pay customs duty on future imports or sell it in the market.

Takeaway: RoDTEP puts real money back in your pocket. For a typical exporter, RoDTEP claims can range from 0.5% to 3.9% of FOB value — a significant margin enhancement on every shipment.

3. RoDTEP Eligibility – Who Can Claim?

The RoDTEP scheme covers a wide spectrum of export sectors. Here are the eligibility conditions and the categories of exporters who can claim:

Eligible Exporter Categories

✅ Domestic Tariff Area (DTA) Exporters: Manufacturers and merchant exporters operating from within India's domestic tariff area.
✅ Advance Authorisation (AA) Holders: Exporters operating under the Advance Authorisation scheme.
✅ Export Oriented Units (EOUs): Units established under the EOU scheme.
✅ SEZ Units: Units operating in Special Economic Zones.
✅ Merchant Exporters: Exporters who trade in goods manufactured by others.
✅ Manufacturer Exporters: Exporters who manufacture their own goods.

Eligibility Conditions

✅ Valid IEC: A valid and active Import Export Code is mandatory.
✅ ICEGATE Registration: The exporter must be registered on ICEGATE with a valid DSC.
✅ Product Coverage: The export product must fall under one of the notified HS codes in Appendix 4R or 4RE.
✅ Scheme Declaration: The exporter must declare the RoDTEP claim in the shipping bill at the time of export.
✅ Not Covered by Other Schemes: The product should not be covered under RoSCTL or any other duty remission scheme for the same export.

Export Categories NOT Eligible for RoDTEP

Apparel and garments falling under HS Chapters 61, 62, and 63 (covered under RoSCTL)
Goods subject to minimum export price or export duty
Export of imported goods without processing
Goods prohibited for export
Exports under schemes where the benefit is already provided under another mechanism

Important: The RoDTEP scheme covers more than 10,500 HS codes for DTA exports and 10,795 HS lines for AA/EOU/SEZ exports. The scheme has been extended till 31 March 2026.

Takeaway: If you export manufactured goods from India, you are most likely eligible for RoDTEP. Verify your product's HS code against the RoDTEP schedule to confirm eligibility.

4. RoDTEP Rate Structure – How Much Can You Claim?

RoDTEP rates are notified as a percentage of the Free on Board (FOB) value of the export. The rates vary by product category and HS code, and are subject to per-unit value caps.

Rate Determination Formula

Benefit Amount: RoDTEP Rate (%) × FOB Value
FOB Value Cap: Benefit is calculated on declared FOB value or up to 1.5 times the market price, whichever is less.
Per Unit Cap: Maximum benefit per unit of quantity, as specified for each HS code.
Final Benefit: The lower of calculated benefit and per-unit cap.

Indicative RoDTEP Rate Ranges

Export Category	Indicative Rate Range (% of FOB)
Engineering goods	0.5% – 2.5%
Chemicals and petrochemicals	0.5% – 3.0%
Pharmaceuticals	0.5% – 2.0%
Agricultural and processed foods	0.5% – 3.9%
Textiles (non-apparel)	0.5% – 2.5%
Leather and leather products	0.5% – 1.3%
Handicrafts	0.5% – 2.0%
Ceramics and glassware	0.5% – 2.5%
Marine products	0.5% – 2.0%
Auto components	0.5% – 2.5%

Where to Find Your Product's Exact Rate

📌 Appendix 4R: Rates for DTA exports
📌 Appendix 4RE: Rates for AA/EOU/SEZ exports (typically 50% of Appendix 4R rates)
📌 DGFT Portal: Available at www.dgft.gov.in under Regulations → RoDTEP
📌 ICEGATE: The system automatically calculates the benefit based on the HS code entered in the shipping bill

Example – Rate Calculation: An exporter ships leather goods with HS code 4107, which has a RoDTEP rate of 1.3% with a cap of ₹50 per square foot. For a consignment of 10,000 square feet with FOB value ₹25 lakh:
• Calculated benefit = 1.3% × ₹25,00,000 = ₹32,500
• Per-unit cap = ₹50 × 10,000 sq ft = ₹5,00,000
• Final RoDTEP benefit = ₹32,500 (lower of the two)

Takeaway: Always verify your product's exact RoDTEP rate and cap before finalising export pricing. The benefit directly impacts your profit margin.

5. Step-by-Step RoDTEP Claim Process on ICEGATE

The RoDTEP claim process flows through the following stages:

1 Shipping Bill Declaration: At the time of filing the Shipping Bill on ICEGATE, the exporter must mark the RoDTEP claim as "Y" (Yes) in the incentive column for each eligible item. This is the most critical step — failing to mark "Y" permanently loses the right to claim.

2 RoDTEP Amount Calculation: The ICEGATE system automatically calculates the RoDTEP benefit based on the HS code, FOB value, and applicable rate. The calculated amount is displayed in the Shipping Bill.

3 Export General Manifest (EGM) Filing: Once the goods are shipped, the EGM must be filed. RoDTEP claims are processed only after EGM filing is completed.

4 Customs Processing: Customs processes the RoDTEP claim either manually by a Customs Officer or through the Risk Management System (RMS) facilitation.

5 Scroll Generation: After processing, a scroll is generated containing all individual Shipping Bills with admissible RoDTEP amounts. This scroll is available in the exporter's ICEGATE account.

6 Create Credit Ledger: The exporter must create a RoDTEP Credit Ledger on ICEGATE. This is a one-time setup under the Credit Ledger tab, done using the IEC holder's DSC.

7 Generate E-Scrip: After the credit ledger is created, the exporter logs into ICEGATE, selects the relevant shipping bills from the scroll, and generates the e-scrip.

8 Use or Transfer E-Scrip: The generated e-scrip can be used to pay customs duties on future imports or transferred to another IEC holder for a consideration.

Example – Complete Claim Flow: An exporter files a Shipping Bill for engineering goods worth ₹40 lakh with RoDTEP marked as "Y." The system calculates a benefit of ₹80,000. After shipping, the EGM is filed. Customs processes the claim through RMS. Within 72 hours, a scroll is generated. The exporter, having already created a credit ledger, logs into ICEGATE, selects the shipping bill, and generates an e-scrip of ₹80,000. This e-scrip is used to pay customs duty on the next import consignment.

Takeaway: The RoDTEP claim is a multi-stage process, but every stage is digital. The key is to mark "Y" at shipping bill filing and then complete the e-scrip generation on ICEGATE.

6. E-Scrip Generation – How to Get Your Duty Credit

An e-scrip is the electronic form of the RoDTEP duty credit. It is generated on the ICEGATE portal and is the actual instrument that carries the monetary value of your claim.

Prerequisites for E-Scrip Generation

✅ Valid IEC and ICEGATE Registration: You must have an active IEC linked to your ICEGATE account.
✅ Class 3 DSC: A valid Digital Signature Certificate registered with DGFT is required to create the credit ledger.
✅ Scroll Generated: The RoDTEP scroll must have been generated by Customs for your shipping bills.
✅ Credit Ledger Created: The one-time credit ledger setup must be completed.

Step-by-Step E-Scrip Generation

1 Login to ICEGATE: Visit www.icegate.gov.in and log in with your IEC credentials and DSC.

2 Navigate to Credit Ledger: Go to the Credit Ledger tab and select Create Escrip Account.

3 Select Scheme: Choose RoDTEP from the scheme name drop-down.

4 Create Ledger: Click Create Credit Ledger. This is a one-time setup.

5 View Available Shipping Bills: Once the ledger is active, the scroll details will be visible. All eligible shipping bills with their admissible amounts will be listed.

6 Select Shipping Bills: Select the shipping bills for which you want to generate the e-scrip.

7 Generate E-Scrip: Click Generate E-Scrip. The system processes the request and generates the scrip.

8 Download and Use: Download the e-scrip and use it for customs duty payment or transfer it to another entity.

Validity of E-Scrip

Current Validity: 2 years from the date of creation (extended from the original 1 year).
Purpose: To provide exporters with greater flexibility to utilise the duty credit.
After Expiry: Unutilized credits lapse after 2 years.

Example – E-Scrip Utilisation: An exporter generates an e-scrip of ₹1,20,000 in April 2025. The scrip is valid until April 2027. In August 2025, the exporter imports machinery worth ₹5 lakh and uses the e-scrip to pay ₹1,20,000 of the applicable customs duty. The remaining duty is paid in cash.

Takeaway: E-scrip generation is the final step that converts your RoDTEP claim into usable money. Complete the credit ledger setup early so that you can generate scrips immediately when scrolls are released.

7. Annual RoDTEP Return (ARR) – Filing Requirements

The Annual RoDTEP Return (ARR) is a mandatory compliance requirement for exporters who claim RoDTEP benefits above a specified threshold. Non-filing can lead to denial of future benefits.

Who Must File ARR?

Threshold: Any exporter (manufacturer or merchant) whose total RoDTEP claim value exceeds ₹1 crore in a financial year.
Scope: Filing is required irrespective of the amount actually received.
HS Code Level: Returns are required only for those 8-digit HS Code items where the claimed RoDTEP benefit value is ₹50 lakh or more in a year.
Fallback: If no HS Code meets this threshold, file a single return for the HS Code with the highest accrued support.

ARR Filing Deadlines

Financial Year of Claims	ARR Filing Deadline	Extended Deadline (if applicable)
FY 2023-24	31 March 2025	31 March 2026
FY 2024-25	31 March 2026	To be notified
FY 2025-26	31 March 2027	To be notified

Consequences of Not Filing ARR

🚫 Benefit Denial: RoDTEP benefits may be denied for future claims.
📩 Show Cause Notices: The DGFT may issue notices for non-compliance.
⏳ Processing Delays: Pending ARR can delay scroll generation and e-scrip issuance.
💰 Penalty Risk: In extreme cases, penalties may apply for deliberate non-compliance.

Case Study – ARR Non-Filing: An exporter claimed RoDTEP benefits of ₹1.4 crore in FY 2023-24 but did not file the Annual RoDTEP Return by the deadline. When they tried to claim RoDTEP in FY 2025-26, the system flagged the pending ARR and blocked scroll generation. The exporter had to file the ARR with a late fee and lost three months of benefit processing.

Takeaway: If your annual RoDTEP claims exceed ₹1 crore, file your ARR by 31 March of the following financial year. Mark this date on your compliance calendar every year.

8. Common RoDTEP Claim Errors & Solutions

These are the most common mistakes exporters make during RoDTEP claims — and how to fix each one.

Error 1: Not Marking "Y" in Shipping Bill The most critical error — failing to mark RoDTEP as "Y" at the time of shipping bill filing. This permanently loses the right to claim. Always mark "Y" in the RoDTEP incentive column for every eligible item. Train your CHA to verify this before submitting the shipping bill.

Error 2: RoDTEP Reflecting as Zero on Shipping Bill RoDTEP amount shows zero despite eligibility, typically due to procedural or system issues. Verify the HS code is covered under RoDTEP schedule, check if the product is ineligible (e.g., subject to minimum export price), and file a grievance on the ICEGATE Grievance Redressal Portal if the issue persists.

Error 3: EGM Not Filed RoDTEP scroll remains pending because the Export General Manifest has not been filed or properly processed. Ensure the EGM is filed immediately after shipping. Without EGM, customs cannot process the RoDTEP claim and no scroll will be generated.

Error 4: Credit Ledger Not Created E-scrip cannot be generated because the RoDTEP Credit Ledger was not set up. Create the credit ledger as a one-time setup under the Credit Ledger tab on ICEGATE. Do this before your first RoDTEP claim.

Error 5: Retrospective Rate Notification Issues Exports made before the implementation of retrospective RoDTEP rates on the customs system. File a post-EGM amendment request to change the RoDTEP claim status from "N" to "Y" for tariff items where rates were notified retrospectively. This is processed through the Post EGM Amendment module.

Error 6: Pending ARR Blocking New Claims The system blocks scroll generation for new claims due to a pending Annual RoDTEP Return. File the pending ARR immediately. Once the ARR is submitted, the block is released and new claims can be processed.

Error 7: Incorrect HS Code in Shipping Bill Wrong HS code leading to either no RoDTEP benefit or a lower benefit than entitled. Verify the correct ITC(HS) code for your product and its RoDTEP eligibility before filing the shipping bill. Cross-check with the Appendix 4R rate list.

Error 8: Product Not Covered Under RoDTEP Attempting to claim RoDTEP on products not listed in Appendix 4R or 4RE. Check the RoDTEP schedule before claiming. Products under Chapters 61, 62, and 63 (apparel) are covered under RoSCTL, not RoDTEP.

Error 9: Invalid or Expired DSC Unable to create credit ledger or generate e-scrip due to an expired Digital Signature Certificate. Renew your DSC before it expires. Ensure the DSC is registered with DGFT and ICEGATE.

Error 10: Not Tracking Scroll Status Assuming the claim is processed and waiting indefinitely for the e-scrip. Regularly check the ICEGATE dashboard for scroll generation. If the scroll is pending beyond 72 hours, file a grievance or contact the Customs EDI Section at your port.

Takeaway: Most RoDTEP errors are preventable with careful shipping bill preparation and regular tracking on ICEGATE. The most critical step is marking "Y" at the time of export — everything else can be corrected, but this cannot.

9. RoDTEP Extension & Latest Updates

Scheme Extended Till 31 March 2026

The RoDTEP scheme has been extended and is applicable for eligible exports from Domestic Tariff Area (DTA), Advance Authorisation holders, SEZ units, and EOU units up to 31 March 2026. The extension provides continued support for exporters across all eligible categories.

Budget Allocation for FY 2025-26

Total Allocation: ₹18,233 crore for the financial year 2025-26.
Coverage: 10,780 HS lines for DTA exports and 10,795 HS lines for AA/EOU/SEZ exports.
Cumulative Disbursement: Total disbursements under RoDTEP have crossed ₹57,976.78 crore as of 31 March 2025.

Restoration of Benefits for AA/EOU/SEZ

Benefits under RoDTEP for Advance Authorisation holders, Export Oriented Units, and SEZ units were previously available until 5 February 2025. The government has restored these benefits effective 1 June 2025, providing a level playing field for exporters across sectors.

72-Hour Scroll Generation Mandate

A new mandate requires scroll generation within 72 hours for RoDTEP and RoSCTL claims. This significantly accelerates the benefit realisation timeline for exporters.

Revised RoDTEP Rates (Effective 1 May 2025)

RoDTEP rates have been updated in line with the amendments made to the Customs Tariff Act through the Finance Act, 2025. The revised rates are available in Appendix 4R (for DTA exports) and Appendix 4RE (for AA/EOU/SEZ exports).

Takeaway: The RoDTEP scheme remains a critical export incentive. With the extension till March 2026, enhanced budget allocation, and faster scroll generation, exporters should ensure they are claiming every eligible benefit.

10. Frequently Asked Questions – RoDTEP Scheme Claim

RoDTEP (Remission of Duties and Taxes on Exported Products) is a WTO-compliant export incentive scheme that refunds embedded central, state, and local taxes and duties on exported goods. It replaced the MEIS scheme and became operational from 1 January 2021.

No, claiming RoDTEP is optional. However, it is your legal entitlement and significantly improves your profit margin on exports. Marking "Y" in the shipping bill is required if you want to claim the benefit.

No — RoDTEP claim processing on ICEGATE is completely free. There is no government fee for the claim or e-scrip generation.

An e-scrip is valid for 2 years from the date of creation, extended from the original 1-year validity period.

Exporters from Domestic Tariff Area (DTA), Advance Authorisation holders, Export Oriented Units (EOUs), and SEZ units are eligible, provided their export products fall under the notified HS codes in Appendix 4R or 4RE.

The key requirements are: valid IEC, ICEGATE registration with DSC, correct HS code in the shipping bill, and the RoDTEP declaration marked as "Y" at the time of export. No separate application is required — the claim is captured in the shipping bill itself.

If the shipping bill has been filed and EGM completed, you can file a post-EGM amendment request to change the RoDTEP claim status from "N" to "Y" for eligible tariff items. This is processed through the Post EGM Amendment module on ICEGATE.

The ARR is a mandatory annual filing on the DGFT portal for exporters whose total RoDTEP claim exceeds ₹1 crore in a financial year. It must be filed by 31 March of the following financial year.

RoDTEP covers most export sectors and refunds embedded taxes. RoSCTL is specifically for apparel and made-ups (HS Chapters 61, 62, and 63). A product cannot claim both schemes simultaneously.

After EGM filing, customs processes the claim and generates a scroll. With the 72-hour mandate, scroll generation is now significantly faster. E-scrip generation is immediate once the scroll is available.

Yes — RoDTEP e-scrips are fully transferable. You can transfer the scrip to another IEC holder for a consideration through the ICEGATE portal.

Yes — RoDTEP benefits are available for exports made through courier mode. Authorised couriers file Shipping Bills on ICEGATE where Drawback/RoDTEP/RoSCTL benefit is claimed.

A pending scroll is usually due to missing EGM, shipping bill errors, customs queries, or system issues. Check the EGM status first. If EGM is filed and the issue persists, file a grievance through the ICEGATE Grievance Redressal Portal.

For RoDTEP claim issues, contact the ICEGATE helpdesk at 1800-3010-1000 or email helpdesk@icegate.gov.in. You can also file a grievance through the ICEGATE portal.

The scheme is currently extended till 31 March 2026. A further extension is expected based on government policy decisions. The Ministry of Commerce has sought a 5-year extension of the scheme.

11. Related Export Import Compliance Resources

IEC Number Registration Guide RCMC Certificate Guide GST for Exporters & Importers Export of Goods Under GST Zero-Rated Supplies Under GST GST Refund for Exporters LUT for Export Business GST LUT Filing Guide Shipping Bill Guide GST Exports LUT & Bond Guide Exports Under GST GST Return Filing Services Export Import GST Compliances