RoDTEP Scheme for Indian Exporters: Rates, Eligibility & How to Claim in 2026 | SJ Global Consulting
RoDTEP Scheme for Indian Exporters: Rates, Eligibility & How to Claim in 2026
Most SME exporters I speak with either don't know their RoDTEP rate, or they know the scheme exists but have never checked whether their HS code is on the eligible list. The result: money that was legitimately theirs, unclaimed, shipment after shipment.
RoDTEP is not an additional incentive — it is a reimbursement of taxes you have already paid in your supply chain. Not claiming it doesn't save paperwork. It just means you've absorbed a cost the government was prepared to return.
This post covers what RoDTEP actually reimburses, how to check your rate, the eligibility conditions, and the filing mistake that permanently forecloses your claim.
Key point before you read further: RoDTEP is declared at the time of filing the Shipping Bill. If that declaration is missed, there is no retrospective mechanism to recover it. The window is narrow and non-recoverable.
What RoDTEP Reimburses — and What It Doesn't
RoDTEP stands for Remission of Duties and Taxes on Exported Products. It was introduced to replace the Merchandise Exports from India Scheme (MEIS) following WTO compliance concerns and became operational from January 1, 2021.
The scheme reimburses embedded taxes in the export supply chain that are not refunded through any other mechanism — specifically:
- VAT and cess on fuel used in transportation and farm operations
- Mandi tax and other agricultural market levies
- Electricity duty on manufacturing operations
- State levies embedded at the input stage
- Central taxes not covered by GST refund or drawback
What RoDTEP does not cover: GST (which has its own refund mechanism), basic customs duty on inputs (covered under duty drawback), or any cost already reimbursed under another government scheme. Double-dipping is not possible by design.
RoDTEP rates are expressed as a percentage of FOB value and vary significantly by HS code — from as low as 0.3% to over 4% in some product categories. The actual benefit depends entirely on your product classification.
Who Is Eligible for RoDTEP
Eligibility is product-led, not exporter-led. Both manufacturer exporters and merchant exporters can claim RoDTEP, provided:
- The exported product's HS code appears in the RoDTEP rates schedule (notified by the Ministry of Commerce)
- The goods are not on the negative list (which includes certain Special Economic Zone exports, Export Oriented Units in specific categories, and products covered under separate schemes)
- The exporter is registered on ICEGATE and the Shipping Bill is filed correctly with the RoDTEP declaration
- The export is a physical export of goods — services exports do not qualify
Merchant exporters can claim RoDTEP on goods they export, even if they did not manufacture them. However, they must ensure the declaration is made in their name on the Shipping Bill.
For authoritative eligibility criteria, refer to the DGFT portal and the Ministry of Commerce notifications on RoDTEP.
How to Check Your RoDTEP Rate
The rate lookup is straightforward once you know where to go. Many exporters use the 4-digit or 6-digit HS code — rates are notified at the 8-digit level, which matters because rates can differ within the same broad product category.
Go to the DGFT Portal
Visit dgft.gov.in. Under the Services section, navigate to the RoDTEP Rates Schedule or use the direct search for "RoDTEP rates table."
Identify Your 8-Digit HS Code
Cross-check against your Shipping Bill and IEC registration. The HS code used in your export documentation must match the code in the RoDTEP schedule exactly.
Note the Rate and Any Conditions
Some HS codes carry conditions — such as a cap on the FOB value per unit or restrictions based on the mode of export. Read the full entry, not just the percentage.
Calculate Your Claim Amount
RoDTEP benefit = FOB value of shipment × applicable rate. For example, a shipment with an FOB of ₹20 lakh at a 1.5% rate yields a RoDTEP credit of ₹30,000. Multiply this across your annual shipment volume to see what's at stake.
The RoDTEP Claim Process
RoDTEP does not require a separate post-export application. The claim is built into the Shipping Bill process — which is both its strength and its risk.
| Stage | What Happens | Where It Goes Wrong |
|---|---|---|
| Shipping Bill filing | Exporter declares RoDTEP claim and selects the applicable scheme code in ICEGATE | Declaration skipped or wrong scheme code selected — claim lost permanently |
| Export out of India | Customs processes the Shipping Bill; EGM (Export General Manifest) filed by the carrier | Mismatch in declared quantity vs actual — triggers scrutiny |
| Credit generation | RoDTEP credit ledger updated in ICEGATE based on processed Shipping Bills | Delays if Shipping Bill not linked correctly to IEC |
| Credit utilisation | Scrips transferred electronically; used to pay Basic Customs Duty on imports or transferred to another importer | Scrips left unutilised past validity — credit lapses |
RoDTEP credits are issued as transferable electronic scrips through ICEGATE. If your business has limited import activity, these scrips can be sold to importers in the market — they carry a monetary value and an active secondary market exists for them.
The One Filing Mistake That Voids Your Claim
In my experience advising exporters on EXIM documentation, the most common and most costly RoDTEP error is this: the declaration is not made at the time of Shipping Bill filing.
Unlike some other export benefits where a post-export application can be filed, RoDTEP has no correction window after the Shipping Bill is submitted and the export has taken place. Customs systems do not allow retrospective amendment of the scheme declaration.
This means an exporter who has been shipping for three years without making the RoDTEP declaration has lost three years of claims — with no recourse.
Action for your next shipment: Before your Customs House Agent files the next Shipping Bill, confirm in writing that the RoDTEP declaration has been included and the correct scheme code selected. If your CHA is filing on your behalf, this verification is your responsibility — not theirs.
RoDTEP vs Duty Drawback: Understanding the Difference
Many exporters conflate RoDTEP with Duty Drawback. They are separate schemes covering different cost categories, and an exporter can claim both simultaneously — provided the same cost is not reimbursed under both.
| Parameter | RoDTEP | Duty Drawback |
|---|---|---|
| What it reimburses | State levies, VAT on fuel, mandi tax, electricity duty — taxes not covered elsewhere | Customs duties paid on imported inputs used in manufacture of exported goods |
| Administered by | Ministry of Commerce / DGFT (processed via Customs/ICEGATE) | Ministry of Finance / Central Board of Indirect Taxes and Customs (CBIC) |
| Rate determination | Product-wise schedule notified by Ministry of Commerce | All Industry Rates (AIR) or Brand Rate (for specific inputs) |
| Output form | Transferable electronic scrip | Cash credit to bank account |
| Can be claimed together? | Yes — provided there is no overlap in the cost category being reimbursed | |
For detailed drawback rate schedules, refer to the CBIC website. For RoDTEP, the DGFT portal is the authoritative source.
Negative List: Products Not Covered Under RoDTEP
Certain product categories and export types are explicitly excluded from RoDTEP. These include:
- Exports made from Special Economic Zones (SEZs) and Export Oriented Units (EOUs) in most categories
- Products exported under Advance Authorisation (where duty-free inputs are used)
- Exports where the same embedded duty has been claimed under any other government scheme
- Certain steel and pharma products (subject to periodic revision by the government)
The negative list is subject to revision. Always verify against the most current notification on the DGFT portal before assuming eligibility.
Your RoDTEP Action Checklist
- Identify all HS codes (at 8-digit level) used in your export Shipping Bills
- Cross-check each code against the current RoDTEP rates schedule on DGFT
- Confirm your product is not on the negative list
- Verify with your CHA that the RoDTEP declaration is being made on every Shipping Bill
- Check your ICEGATE account for accumulated RoDTEP scrip balance
- Decide utilisation strategy: own imports vs transfer/sale to another importer
- Set a calendar reminder to check for rate schedule revisions quarterly
Not sure if your Shipping Bills have the RoDTEP declaration?
A 30-minute Advisory Review can identify gaps in your current documentation and scheme utilisation — before your next shipment goes out.
Book a Complimentary Review →Related Reading
About the author: Shilpi Jain is the Founder and Principal Consultant at SJ Global Consulting, a Delhi NCR-based advisory firm specialising in EXIM compliance, DGFT filings, FTA utilisation, and export documentation governance. She brings 15 years of cross-functional experience, including 7 years managing EXIM operations from within a manufacturing company. She serves as a WEP Mentor on NITI Aayog's Women Entrepreneurship Platform. Reach her at info@sjglobalconsulting.com.
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