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RoDTEP

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The RoDTEP (Remission of Duties and Taxes on Exported Products) scheme was introduced by the Government of India on 14th September 2019 to promote exports in a manner compliant with World Trade Organization (WTO) norms. The scheme aims to reimburse all embedded taxes and duties that are not otherwise refunded through any existing schemes.

What is the RoDTEP Scheme?

The RoDTEP Scheme provides a refund of all unrefunded taxes and duties levied by central, state, and local authorities that were previously “exported” with the goods. These include hidden taxes such as:

  • Fuel taxes on petrol, diesel, coal, etc. used in transportation
  • Electricity duty on power consumed for manufacturing
  • APMC Mandi Tax
  • Toll charges, stamp duty, and other statutory levies on trade documentation

These costs were not covered under earlier schemes like Advance Authorization, Duty Drawback, or IGST refunds. The RoDTEP Scheme ensures full remission of such duties, thereby enhancing the global competitiveness of Indian exporters.

Key Features of the RoDTEP Scheme

Reimbursement of Embedded Taxes

  • Covers duties not refunded under any other export incentive schemes.

WTO Compliance

  • Designed to meet international trade obligations and support exporters fairly.

Product-Based Benefit Rates

  • Refund rates are notified under Appendix 4R, calculated on FOB value with a cap per UQC.

No Duplication of Benefits

  • Ensures that only eligible taxes not already refunded under other schemes are covered.

Digital Implementation

  • Fully digitized process via ICEGATE, using Digital Signature Certificate (DSC).

List of Ineligible Exports under RoDTEP

RoDTEP benefits cannot be claimed on the following

  • Exported imported goods under FTP para 2.46
  • Goods listed under Schedule-2 of the Export Policy that are restricted or prohibited
  • Supplies from DTA units to SEZ/FTWZ units
  • Used manufactured goods
  • Exports with missing electronic documentation in ICEGATE EDI
  • Goods covered under Customs Notification 32/1997
  • Exports from FTZ, EPZ, SEZ, EOU, EHTP, and BTP units
  • Deemed exports
  • Goods subject to minimum export price/export tax
  • Goods produced in warehouses under Section 65 of the Customs Act
  • Exports under Advance License or Tax-Free Import Authorization

Sectors Currently
Excluded

As per the latest notifications, some high-performing sectors are excluded from RoDTEP benefits, including

Pharmaceuticals

Steel

Organic and Inorganic Chemicals

Declarations Required for Shipping Bills

Exporters must declare their intent to claim RoDTEP benefits in their shipping bills from 01/01/2021 onwards. However, there is no requirement to mention any separate code or serial number related to the RoDTEP Scheme.

RoDTEP vs. RoSCTL

The RoDTEP Scheme is designed on similar lines as the RoSCTL Scheme (Rebate of State and Central Taxes and Levies), which applies only to apparel and made-up sectors. RoDTEP expands the scope to cover a much wider range of export products and sectors.

How to Apply for the RoDTEP
Scheme

Why Choose Global Tax Masters?

01.

Expert assistance in RoDTEP application and ICEGATE filing

02.

Detailed guidance on documentation and eligibility

03.

Timely tracking and compliance with DGFT and Customs

04.

Support for digital signature registration and e-scrip management