RoDTEP Scheme: Full Form, Eligibility, Rates, and How to Claim

The exporter declares a RoDTEP Scheme claim in the shipping bill for an eligible product. After the Export General Manifest is filed, Customs processes the claim, and an admissible amount is included in a RoDTEP scroll available through ICEGATE. The exporter can then create the required e-scrip account and generate the duty credit against eligible shipping bills. The e-scrip is not a direct cash refund. It is a customs duty credit that can be used, or transferred, as permitted under the applicable rules.

Eligibility depends on the exporter category, exported product, tariff classification, and conditions notified under the scheme. The relevant product must fall within an eligible tariff-line entry in Appendix 4R or Appendix 4RE, as applicable. The exporter must also comply with the Foreign Trade Policy, customs procedures, and declaration requirements. RoDTEP Scheme should not be treated as an automatic benefit for every export. Before claiming it, verify the product description, 8-digit HS code, export category, applicable rate, value cap, and any exclusion or condition attached to the entry.

The applicable DGFT schedules determine which exports receive RoDTEP Scheme benefits. Appendix 4R covers eligible exports from Domestic Tariff Area units. Appendix 4RE covers specified exports manufactured by Advance Authorisation holders, Export Oriented Units, and Special Economic Zone units. The relevant schedule should be matched to the exporter category and the product’s complete 8-digit HS code. A broad product name or a partial tariff classification is not enough to establish eligibility. Check the product description, rate, unit of quantity, and value cap together before declaring the claim.

Specified export categories are excluded from the RoDTEP Scheme framework. These include certain re-exports of imported goods, third-country goods exported through trans-shipment, products subject to Minimum Export Price or export duty, restricted or prohibited exports, and deemed exports, subject to the precise policy provisions. Additional product-specific conditions can apply. Because exclusions can depend on the nature of the transaction and the applicable policy, exporters should review the current Foreign Trade Policy and relevant DGFT notification before claiming RoDTEP on an unusual export arrangement.

There is no single RoDTEP Scheme rate for every product. The applicable rate is notified against the relevant 8-digit HS code in the applicable schedule. An entry may provide a percentage of Free on Board value, subject to a per-unit value cap, or a fixed amount per unit. This means two products in the same broad industry can have different rates or caps. Always use the current Appendix 4R or Appendix 4RE entry that matches the exported product, exporter category, unit of quantity, and tariff classification.

For a percentage-based entry, multiply the eligible Free on Board value by the notified RoDTEP Scheme rate, then apply any applicable per-unit value cap. For example, if an eligible export has an FOB value of Rs. 10 lakh and the notified rate is 1%, the initial calculation is Rs. 10,000. If the applicable entry has a cap, the final amount cannot exceed the permitted limit. A fixed-amount entry follows its notified unit and amount instead. Use the actual tariff-line entry for the final calculation.

The Directorate General of Foreign Trade publishes the RoDTEP Scheme schedules that identify eligible tariff lines, rates, and value caps. Appendix 4R applies to eligible DTA exports, while Appendix 4RE applies to specified exports by Advance Authorisation, EOU, and SEZ units. When checking a rate, match the complete 8-digit HS code with the product description. Also check the unit of quantity and any per-unit cap. Do not apply a general sector rate when the notified schedule contains a more specific tariff-line entry.

DGFT Notification No. 74/2025-26 dated 31 March 2026 continues the RoDTEP Scheme for eligible exports from 1 April 2026 to 30 September 2026. It also states that the rates and value caps applicable on 31 March 2026 continue unchanged during this period. This continuation is time-bound. For exports made after 30 September 2026, exporters should check whether DGFT issues a further continuation or amendment before relying on RoDTEP eligibility, rates, or caps.

The claim is made during the export process rather than through a separate reimbursement application after export. The exporter declares the RoDTEP Scheme claim in the shipping bill and completes the export documentation. Once the Export General Manifest is filed, Customs processes the claim and generates the relevant scroll for admissible amounts. The exporter can then access the amount through ICEGATE and generate the e-scrip. Correct classification, accurate export value, and a valid claim declaration are essential because the benefit depends on customs processing.

ICEGATE provides the electronic process for generating RoDTEP Scheme e-scrips after eligible shipping bills are processed. An exporter should complete the following sequence:

• Declare the eligible RoDTEP claim in the shipping bill.
• Complete the export process and ensure the Export General Manifest is filed.
• Allow Customs to process the claim and generate the relevant RoDTEP scroll.
• Log in to ICEGATE and create or access the e-scrip account.
• Select the eligible shipping bills and generate the e-scrip.
• Use or transfer the scrip as permitted under the applicable rules.

RoDTEP e-scrips are duty credits that can be used for payment of Basic Customs Duty under the applicable customs framework. ICEGATE also provides functionality to transfer eligible scrips to another Importer Exporter Code holder, subject to the applicable requirements. The scrip is therefore different from a cash refund. Before using or transferring a scrip, check its balance, validity, transfer requirements, and permitted use. ICEGATE currently states that RoDTEP scrips are used for import Basic Customs Duty payments.

Maintain records that support the RoDTEP Scheme declaration, product classification, export value, quantity, and transaction details. Depending on the export, these may include the commercial invoice, packing list, shipping bill, transport records, product classification documents, and relevant accounting records. Your records should allow the declared HS code and export value to be reconciled with the underlying transaction. The Foreign Trade Policy also provides for audit and risk-based verification. Keeping a consistent document trail can help address queries or verification requests.

Common risks include incorrect HS classification, claiming an excluded product, entering inaccurate shipping-bill details, using an incorrect rate or cap, and relying on outdated notifications. These errors can affect the admissible amount and may lead to recovery or other action under the applicable framework. Before filing, reconcile the commercial invoice, product description, 8-digit HS code, quantity, FOB value, and applicable Appendix entry. Also confirm that the export category and transaction structure satisfy the current RoDTEP Scheme conditions.

MEIS and RoDTEP are different export-remission frameworks. MEIS operated through notified export-category benefits under its own policy framework. RoDTEP instead remits eligible embedded duties, taxes, and levies that are not otherwise refunded, remitted, or credited. RoDTEP replaced MEIS for the relevant merchandise-export framework from 1 January 2021. The two schemes should not be treated as interchangeable when assessing an export transaction. For current exports, use the applicable Foreign Trade Policy and DGFT notifications rather than relying on older MEIS guidance.

Check the complete tariff-line entry before calculating the benefit. The following points should be verified:

Suppose an eligible export has an FOB value of Rs. 10 lakh and the applicable tariff-line entry provides a 1% RoDTEP Scheme rate. The initial percentage calculation is Rs. 10,000. If the same entry has a per-unit cap, the final admissible amount is subject to that cap. This example is illustrative only. For an actual shipment, use the current rate, unit, and cap notified for the specific product.

Exporters can face a timing gap when production, inventory, freight, and receivables require funding before a RoDTEP Scheme claim is processed and the resulting e-scrip is generated. Treating expected RoDTEP Scheme benefits as immediately available cash can therefore create a working-capital mismatch. Planning the funding requirement separately can help you manage operating payments while the export claim moves through the customs process.

For an established business that meets the applicable eligibility criteria, a Bajaj Finance Business Loan can help fund working capital, equipment, expansion, or digitisation. Loan amounts range from Rs. 2 lakh to Rs. 80 lakh, with repayment tenures from 12 months to 96 months, subject to business loan eligibility and applicable terms. Review your export cash flow, receivables cycle, and funding requirement before evaluating whether a Bajaj Finance Business Loan suits the requirement.