Remission of Duties and Taxes on Exported Products (RoDTEP)

Overview 

The RoDTEP scheme is an export incentive introduced by the Government of India to ensure that no domestic taxes are exported along with goods. In many cases, exporters bear indirect costs such as fuel taxes, electricity duty, and local levies that are not refunded through GST or duty drawback. RoDTEP is designed to compensate for these unrebated expenses.
Implemented from January 2021, the scheme replaced earlier export incentives to align India’s policies with international trade rules. The objective is simple: make Indian products cost-efficient and globally competitive by neutralizing hidden tax burdens.
The benefit is provided in a digital format through duty credit scrips, which are reflected in the exporter’s ICEGATE account. These credits can either be used to pay customs duty or transferred to another importer, making the scheme both practical and flexible.
RoDTEP applies to a broad range of sectors including manufacturing, agriculture, and trading exports, allowing both merchant and manufacturer exporters to participate without any turnover threshold.
 

1. Recovery of Hidden Costs
Exporters often incur expenses that are not directly refunded under existing tax systems. RoDTEP helps recover such costs, reducing the overall export burden.

2.  Better Pricing Advantage
By lowering the effective cost of production, businesses can quote more competitive prices in international markets, increasing the chances of securing export orders.

3.  Policy Stability & Compliance
The scheme is structured in line with global trade guidelines, ensuring exporters are not exposed to disputes or policy reversals in international markets.

4.  Coverage Across Multiple Sectors
RoDTEP is not limited to a few industries. It includes a wide list of products across various HS codes, enabling participation from different export segments.
 

Step 1: Indicate RoDTEP in Shipping Bill
While filing the shipping bill, the exporter must select the RoDTEP option. This step is critical for eligibility.

Step 2: Complete Export Shipment
Goods are exported after customs clearance and proper documentation.

Step 3: System-Based Verification
Customs authorities verify shipment details such as product classification, export value, and eligibility.

Step 4: Benefit Calculation & Credit
Once verified, the system calculates the benefit and credits it to the exporter’s ICEGATE ledger.

Step 5: Generate Duty Credit
The exporter can convert the available balance into e-scrips using a digital signature.

Step 6: Use or Transfer Credits
The generated scrips can either be:

• Used to pay customs duty 
• Sold to another importer 

• Import Export Code (IEC) 
• PAN Card of exporter 
• Aadhaar Card (Proprietor/Authorized Signatory) 
• GST Registration Certificate 
• Digital Signature Certificate (DSC) 
• Bank Account Details (Cancelled Cheque) 
• Shipping Bill 
• Commercial Invoice 
• Packing List 
• Bill of Lading / Airway Bill 
• Let Export Order (LEO) 
• Bank Realisation Certificate (e-BRC) 
• GST Returns (GSTR-1 & GSTR-3B) 
• Export Invoice with GST details 
• ICEGATE Registration Details 
• RoDTEP e-Scrip Ledger  
• Product details with HSN Code 

We provide complete support for RoDTEP from start to finish:

1. Eligibility Check & Product Mapping

• Review of export products 
• Correct HS code identification 
• Rate applicability analysis 

2. Documentation Guidance

• Assistance in preparing shipping bills 
• Ensuring correct declaration for RoDTEP 
• Verification of invoices and export records 

3. End-to-End Claim Handling

• Tracking export filings and EGM status 
• Monitoring benefit generation 
• Ensuring timely credit in ICEGATE 

4. E-Scrip Assistance

• Guidance on generating duty credit 
• Support in utilization or transfer 
• Advisory on maximizing value 

5. Error Handling & Compliance

• Resolution of claim issues 
• Support for amendments and corrections 
• Assistance during audits or departmental queries 

6. Strategic Advisory

• Identifying ways to increase benefits legally 
• Aligning RoDTEP with other export schemes 
• Cost optimization for exporters