§1Who it is for

  • Exporters from DTA units, Advance Authorisation holders, SEZ units and EOUs (per Notification 41/2026-27)

Useful if

All goods exporters whose HS code is listed in Appendix 4R/4RE.

Do not spend time on it if

Exporters of items with export duty, MEP or restricted status.

§2Eligibility

  1. Export item must be in Appendix 4R (DTA) or 4RE (AA/EOU/SEZ) at 8-digit HS
  2. Ineligible (FTP 4.55): re-export of imported goods; trans-shipment; goods with minimum export price or export duty; restricted or prohibited items; deemed exports; DTA supplies to SEZ/FTWZ; EHTP/BTP products; warehouse-manufactured goods; Notification 32/1997-Customs; non-EDI exports; used goods
  3. Export proceeds must be realised within FEMA time limit, else rebate is recovered (FTP 4.54(viii))

§3Benefits

  • Rebate at notified % of FOB value, with per-unit value cap where notified, issued as transferable e-scrip in CBIC electronic ledger
  • E-scrip usable only for Basic Customs Duty (FTP 4.56)

§4Norms — pattern of assistance

  1. Rates and caps notified in Appendix 4R / 4RE on DGFT portal (Regulatory Updates > RoDTEP)
  2. Scheme runs within a fixed budget each year; no arrears carried forward (FTP 4.54(v))
  3. Effective for exports from 1 January 2021

§5Documents

Tick each one as you get it ready.

§6How to apply

  1. 1

    Declare RoDTEP claim in the shipping bill

  2. 2

    Generate scrip on ICEGATE after EGM

  3. 3

    Use or sell the e-scrip for paying BCD

§7Pros and cons

Merits

  • Refund of embedded central, state and local taxes not otherwise refunded
  • Scrip is transferable, so exporters without imports can sell it

Demerits

  • Budget-capped; rates are a small % of FOB and capped per unit
  • Extended only in short spells (6 months, then 3 months), so long contracts cannot count on it
  • Scrip can pay only Basic Customs Duty

→Related schemes

Need help with RoDTEP?

Eligibility check, DPR and application file — ask us on WhatsApp.

WhatsApp usServices

Our interestHelp is our paid service. You can also apply for the scheme yourself.

Sources

  1. FTP 2023 Chapter 4 — Duty Exemption / Remission Schemes (DGFT)
  2. TaxGuru reproduction of DGFT Notification 41/2026-27 (30 Sep 2026) — RoDTEP extended to 31 Dec 2026
  3. DGFT — Notifications list

Checked on 18 October 2026. For information only — confirm with the department or bank. Spotted a mistake? Report it.