DGFT Schemes
How to Claim RoDTEP Benefits. Step-by-Step Process for Indian Exporters
Complete RoDTEP claim workflow. ICEGATE tagging, scroll generation, DGFT credit ledger, scrip transfer, and common rejection reasons.
By Aaryan Kakani · · 12 min read
What Is RoDTEP?
RoDTEP stands for Remission of Duties and Taxes on Exported Products . It is a Government of India scheme that refunds embedded central, state, and local taxes and levies that exporters incur during manufacturing and distribution but cannot recover through any other mechanism. Not through GST input tax credit, not through Duty Drawback, and not through any other existing refund route.
RoDTEP replaced the earlier MEIS (Merchandise Exports from India Scheme) with effect from January 1, 2021. While MEIS provided incentives as a percentage of FOB value in the form of duty credit scrips, it was found to be non-compliant with WTO norms. RoDTEP was designed as a WTO-compliant alternative that refunds only the actual incidence of embedded taxes rather than providing a trade subsidy.
Taxes covered under RoDTEP
- State VAT and central excise on fuel (diesel, petrol, natural gas) used in manufacturing and transportation
- Electricity duty and cess levied by state governments on power consumed during production
- Mandi tax (agricultural market cess) on raw materials procured for export production
- Stamp duty on export-related documents including bills of lading and shipping bills
- Coal cess and clean energy cess embedded in the cost of power generation
- Toll charges and local body taxes on transportation of goods to the port
- Property tax on factory premises that forms part of the overhead cost of production
Current rate range
RoDTEP rates are product-specific and are notified based on the 8-digit HS (tariff) code of the exported product. The current rates range from 0.5% to 4.3% of FOB value , with most products falling in the 0.5% to 2.0% range. Some labour-intensive and agriculture-based products receive rates at the higher end. The rate is applied as a percentage of the FOB value declared on the shipping bill, subject to a per-unit cap for certain product categories.
Eligibility Criteria
Not every exporter and not every product qualifies for RoDTEP. The scheme has clear eligibility rules, and getting them wrong means either forfeiting the benefit or facing a recovery notice later.
Who can claim
- Any manufacturer-exporter or merchant-exporter with a valid IEC (Importer Exporter Code) from DGFT
- Exporters shipping goods covered under the notified RoDTEP schedule (currently covering 10,342 tariff lines at the 8-digit level)
- DTA (Domestic Tariff Area) units exporting directly or through merchant exporters
- Exporters who have filed the shipping bill through ICEGATE with the RoDTEP scheme code declared
Excluded categories
| Category | Reason for Exclusion |
|---|---|
| SEZ units | Already enjoy duty-free procurement of inputs; no embedded tax incidence to refund |
| EOU / EHTP / STP / BTP units | Operate under duty exemption schemes; similar rationale as SEZ |
| FTWZ (Free Trade Warehousing Zone) units | Treated as exports from a bonded area; no domestic tax incidence |
| Exports under Advance Authorisation (for those inputs) | Inputs imported duty-free; RoDTEP cannot be claimed on such duty-exempt inputs |
| Exports under EPCG (for capital goods benefit) | Partial overlap of duty exemption; RoDTEP eligibility depends on specific conditions |
| Re-exported imported goods | No domestic manufacturing or value addition; no embedded tax to refund |
| Deemed exports | Goods do not physically leave India; RoDTEP applies only to physical exports |
Product-specific exclusions
Certain products are explicitly excluded from RoDTEP even if the exporter is otherwise eligible. These include products where the government has determined that embedded taxes are negligible or already refunded through other mechanisms. The exclusion list is updated periodically through DGFT notifications. Products attracting export duty (such as certain iron ore grades and raw hides) are also excluded, as the government does not incentivize the export of such items.
Step-by-Step Claim Process
The RoDTEP claim process is largely automated through ICEGATE, but it requires you to take specific actions at the right time. Miss a step and you lose the benefit entirely for that shipment. Here is the complete flow from shipping bill to credit utilization.
Step 1
Declare RoDTEP on the Shipping Bill (Table 12A)
When filing your shipping bill on ICEGATE, navigate to the item-level details. In Table 12A (Scheme Code), select "RODTEP" from the dropdown. This declaration must be made for each line item on the shipping bill that you want to claim RoDTEP benefit on.
Ensure the 8-digit HS code entered for each item matches the product being exported. The RoDTEP rate is determined by the HS code, so an incorrect code means either a wrong rate or rejection of the claim.
Step 2
EGM Filing and Export Confirmation
After the goods are loaded on the vessel, the shipping line files the Export General Manifest (EGM) with customs. This confirms that the goods have actually left India. The EGM filing triggers the next stage of RoDTEP processing. Until the EGM is filed and matched with your shipping bill, the RoDTEP scroll cannot be generated.
Typical timeline: EGM filing happens 3 to 7 days after the vessel sails, depending on the shipping line and the port. Major ports like JNPT and Mundra tend to be faster.
Step 3
Scroll Generation by Customs
Once the EGM is filed and matched, and customs has verified that your shipping bill meets all RoDTEP conditions, a RoDTEP scroll is generated automatically. The scroll is an electronic document that specifies the RoDTEP amount sanctioned for each shipping bill.
The scroll generation typically happens within 7 to 15 days after EGM filing, though delays can occur if there are discrepancies in the shipping bill data, pending queries from the assessing officer, or system backlogs at the customs end.
Step 4
Credit to ICEGATE RoDTEP Ledger
Once the scroll is generated, the RoDTEP amount is automatically credited to your ICEGATE RoDTEP electronic credit ledger . This ledger is linked to your IEC number. You do not need to take any manual action for this step. It happens automatically after scroll generation.
The credit appears in your ledger with details including the shipping bill number, scroll number, amount credited, and the expiry date (2 years from the date of credit). See the next section for how to check your balance and download statements.
Step 5
Utilize or Transfer the Credits
Once credits are in your ledger, you can either use them to pay import duties on your own imports, transfer them to another IEC holder, or hold them until needed. Each option has specific procedures and considerations, which we cover in detail in Section 5 below.
ICEGATE RoDTEP Ledger
Your RoDTEP electronic credit ledger on ICEGATE is the single source of truth for all your RoDTEP credits. Here is how to navigate it.
How to check your balance
- Log into ICEGATE (icegate.gov.in) with your IEC credentials and digital signature certificate (DSC).
- Navigate to Services > RoDTEP > Credit Ledger from the main menu.
- The ledger displays your total available balance, total credits received, total utilized, total transferred, and total expired.
- Click on any individual entry to see the underlying shipping bill number, scroll number, credit date, and expiry date.
Download your statement
ICEGATE allows you to download your RoDTEP ledger statement in PDF and Excel formats. Use the date range filter to pull statements for specific periods. This is useful for reconciliation with your shipping bill records and for your CA's audit trail. We recommend downloading statements monthly and cross-checking against your shipping bill register.
Transfer credits
To transfer RoDTEP credits to another IEC holder, go to Services > RoDTEP > Transfer Scrip on ICEGATE. Enter the recipient's IEC number and the amount you want to transfer. The transfer is electronic and typically reflects in the recipient's ledger within 24 hours. Both parties need to have their bank accounts linked on ICEGATE for the transfer to go through.
Utilization Options
Once RoDTEP credits are in your ICEGATE ledger, you have three options. Choose based on your import activity, cash flow needs, and credit expiry timeline.
| Option | How It Works | Best For |
|---|---|---|
| Use against import duty | Debit RoDTEP credits from your ledger when filing a bill of entry for imports. Select the RoDTEP ledger as a payment source in ICEGATE during import duty assessment. | Exporters who also import raw materials, capital goods, or finished products regularly |
| Transfer to another IEC holder | Sell or transfer your credits to any other IEC holder through ICEGATE. The market rate for RoDTEP scrips typically trades at 95-98% of face value. | Pure exporters with no import activity who want to monetize credits quickly |
| Let it expire | Credits expire 2 years from the date of generation. After expiry, they are automatically removed from your ledger. No refund or extension is available. | Nobody. This is pure value destruction. Monitor your expiry dates. |
Common Mistakes That Cost Exporters Money
We see the same errors repeatedly across hundreds of exporters. Each one either forfeits the RoDTEP benefit entirely or triggers a recovery notice from customs.
Not declaring RoDTEP on the shipping bill
The single most common mistake. If Table 12A does not have the RODTEP scheme code selected before LEO, the benefit is lost for that shipment. There is no post-facto correction mechanism. Set up a pre-filing checklist that includes Table 12A verification for every shipping bill.
Wrong HS code on the shipping bill
The RoDTEP rate is tied to the 8-digit HS code. If you declare the wrong code, you either get a lower rate than you are entitled to (leaving money on the table) or claim a higher rate than applicable (which triggers recovery with interest and penalty). Cross-verify your HS code with the Customs Tariff Act schedule and your product's actual classification. For HS code guidance, see our Duty Drawback guide which covers tariff classification in detail.
Claiming on ineligible products
Exporting a product that is on the exclusion list or is not covered under the notified RoDTEP schedule and still selecting the RODTEP scheme code. This leads to a recovery notice with 15% interest from the date of credit. Always verify your product's eligibility against the latest DGFT notification before declaring.
Not linking your bank account on ICEGATE
ICEGATE requires your bank account to be linked to your IEC profile for RoDTEP credit processing and scrip transfers. If the bank account is not linked or the details are outdated, scroll generation can be delayed or blocked. Keep your ICEGATE profile updated, especially after changing banks.
Ignoring credit expiry dates
RoDTEP credits expire 2 years from generation. Exporters who are busy shipping and not monitoring their ledger often discover expired credits when they finally try to use them. Set calendar reminders for credits approaching expiry and transfer them to a buyer if you cannot use them yourself.
Claiming RoDTEP on duty-free imported inputs
If you import inputs under Advance Authorisation or EPCG (duty-free) and then claim RoDTEP on the export product made from those inputs, you may face a recovery notice. RoDTEP is designed to refund embedded taxes on domestically procured and duty-paid inputs. Mixing duty-free imports with RoDTEP claims requires careful accounting.
RoDTEP + Duty Drawback Stacking
Yes, you can claim both RoDTEP and Duty Drawback on the same export shipment. This is one of the most frequently asked questions, and the answer is straightforward: both schemes cover entirely different cost elements, so there is no overlap or double-dipping.
| Parameter | Duty Drawback | RoDTEP |
|---|---|---|
| What it refunds | Customs duty + central excise on inputs | Embedded state/local taxes (VAT on fuel, mandi tax, electricity duty, etc.) |
| Legal basis | Section 74/75 of Customs Act, 1962 | Chapter 4 of Foreign Trade Policy 2023 |
| Rate determination | All-Industry Rate or Brand Rate | Product-specific rate by 8-digit HS code |
| Credit form | Cash refund to bank account | Electronic scrip in ICEGATE ledger |
| Typical rate range | 1% to 7% of FOB | 0.5% to 4.3% of FOB |
To claim both, you must declare both scheme codes on the shipping bill at the time of filing. Select "RODTEP" in Table 12A and ensure the drawback scheme code is selected in the relevant drawback field. Both benefits will be processed independently after EGM filing.
For a detailed comparison including rate examples across product categories, see our Duty Drawback vs RoDTEP comparison.
How to Find Your Product's RoDTEP Rate
RoDTEP rates are product-specific and vary significantly across tariff lines. Finding the correct rate for your product requires knowing your exact 8-digit HS code.
Method 1: DGFT Notification
The master list of RoDTEP rates is published through DGFT notifications. The latest consolidated notification contains all 10,342 eligible tariff lines with their applicable rates and per-unit caps. Download the notification from the DGFT website (dgft.gov.in) and search for your HS code.
Method 2: ICEGATE Portal
ICEGATE has a rate lookup feature under Services > RoDTEP > Rate Enquiry. Enter your 8-digit HS code to see the applicable rate, cap amount, and effective date. This is the most reliable source as it reflects the latest rate revisions.
Method 3: Seasaw RoDTEP Calculator
Use our RoDTEP Calculator for an instant rate lookup. Enter your HS code or product description, and the calculator returns your applicable rate, per-unit cap (if any), and an estimate of the RoDTEP amount based on your FOB value. The calculator is updated within 48 hours of every DGFT notification.
Sample rates across product categories
| Product Category | Typical RoDTEP Rate | Cap (if any) |
|---|---|---|
| Engineering goods (auto parts, machinery) | 0.5% to 1.5% | Varies by tariff line |
| Chemicals and pharmaceuticals | 1.0% to 2.5% | Per kg cap on bulk chemicals |
| Textiles and garments | 1.0% to 4.3% | Per piece cap on garments |
| Agriculture and processed food | 0.5% to 3.0% | Per kg cap on most items |
| Marine and seafood products | 1.5% to 3.5% | Per kg cap |
| Leather and leather products | 1.0% to 2.8% | Per piece or per sq ft |
| Gems and jewellery | 0.5% to 1.0% | Per carat on certain items |
| Plastics and rubber products | 0.8% to 2.0% | Per kg cap on bulk items |
Frequently Asked Questions
What is RoDTEP and what taxes does it refund?
RoDTEP (Remission of Duties and Taxes on Exported Products) refunds embedded central, state, and local taxes that are not rebated under any other scheme. This includes state VAT on fuel and electricity, mandi tax, coal cess, stamp duty on export documents, toll charges, and electricity duty. It replaced the earlier MEIS scheme from January 1, 2021.
How do I declare RoDTEP on a shipping bill?
In ICEGATE, while filing the shipping bill, navigate to Table 12A (Scheme Code) at the item level and select scheme code "RODTEP". You must also enter the correct 8-digit HS code for the product being exported. The declaration must be made at the time of filing. You cannot add it retroactively after the Let Export Order (LEO) is granted.
Can I claim both RoDTEP and Duty Drawback on the same shipment?
Yes. RoDTEP and Duty Drawback cover different cost elements and can be claimed simultaneously on the same shipping bill. Drawback refunds customs duties and central excise on inputs, while RoDTEP refunds embedded state and local taxes not covered by drawback or GST ITC. Declare both scheme codes on the shipping bill. For the full comparison, see our Duty Drawback vs RoDTEP comparison.
How long are RoDTEP credits valid?
RoDTEP scrips credited to your ICEGATE ledger are valid for 2 years from the date of generation. After expiry, the credits lapse and cannot be used or transferred. There is no provision for extending the validity period, so plan your utilization accordingly.
Can I transfer my RoDTEP scrip to another exporter or importer?
Yes. RoDTEP credits in your ICEGATE ledger can be transferred to any other IEC holder through the ICEGATE portal. The transfer is electronic and reflects in the recipient's ledger typically within 24 hours. The transferred scrip retains its original expiry date. It does not get a fresh 2-year window from the date of transfer.
What happens if I forget to declare RoDTEP on my shipping bill?
If you do not declare the RoDTEP scheme code in Table 12A at the time of filing the shipping bill, you forfeit the benefit for that shipment. There is currently no mechanism to retroactively add the RoDTEP declaration after the LEO is granted. This is one of the most common and costly mistakes exporters make.
How do I find the RoDTEP rate for my product?
RoDTEP rates are notified by the government through DGFT notifications and are product-specific, based on the 8-digit HS (tariff) code. You can look up your rate on the DGFT website, the ICEGATE portal, or use our RoDTEP Calculator for an instant lookup.
Are SEZ units eligible for RoDTEP?
No. Units operating in Special Economic Zones (SEZs) are not eligible for RoDTEP benefits. Similarly, exports made under Advance Authorisation, EPCG, or any other duty exemption or remission scheme where the inputs are imported duty-free are excluded from RoDTEP for those specific inputs. EOU (Export Oriented Units) are also excluded.
How do I know the RoDTEP rate I am using is still current?
DGFT amends Appendix 4R and Appendix 4RE by notification during the year, and an amendment applies to shipping bills filed on or after the date the notification specifies. Do not price from a cached rate. Look your 8-digit line up on the DGFT portal under RoDTEP → Schedule on the day you file, then reconcile the amount actually credited in your ICEGATE scroll against what you expected. A shortfall usually means the line was amended or the notified value cap bound your claim. Our RoDTEP calculator applies that cap.
Seasaw for Indian Exporters
Never Miss a RoDTEP Credit Again
Seasaw automatically flags missing RoDTEP declarations before you file shipping bills, tracks your ICEGATE credit ledger, alerts you before scrips expire, and calculates the optimal utilization strategy. So every shipment gets the full benefit it deserves.
Learn more about Seasaw
Update history
- First published.