Is Your Business Making the Most of Its Export Benefits?

Exporting involves costs that may not always be fully offset by the tax refunds or duty benefits available to a business. The RoDTEP Scheme is intended to remit certain duties, taxes and levies on eligible exported products that are not otherwise refunded or credited.

For businesses with regular shipments, understanding how the RoDTEP Scheme works can help them track potential benefits and spot issues in their export records.

What Is the RoDTEP Scheme?

RoDTEP stands for Remission of Duties and Taxes on Exported Products. Under the scheme, an eligible exporter may receive a benefit at the notified rate for a specified export product, subject to applicable conditions.

The rate and any value cap depend on the product classification and current government notifications. Exporters should check the current rate for the relevant tariff item rather than assume the same rate applies to every product or shipment. The DGFT RoDTEP page provides access to notified rates and related scheme information.

The benefit is issued electronically as a duty credit e-scrip. DGFT’s scheme information states that these e-scrips are transferable and can be used to pay basic customs duty, subject to applicable rules.

How Does RoDTEP Work for Exporters?

For a claim to be considered, the exporter needs to make the required declaration in the Shipping Bill for eligible items. Customs processes the claim after the export manifest is filed. Once processed, the eligible amount can be reflected in an electronic scroll and used to create a scrip through ICEGATE, following the prescribed steps.

Accurate information matters at each stage. Product classification, item details, quantities and Shipping Bill data should be reviewed carefully. Exporters can refer to the ICEGATE advisory on RoDTEP e-scrips for information about the platform process.

Why Is the RoDTEP Scheme Important?

The amount available on one shipment may seem modest. Across many eligible shipments, however, the total can become meaningful. Keeping track of the benefit can also help businesses understand whether their export records are complete and whether expected claims have progressed.

A regular RoDTEP Scheme review can help exporters track claims across multiple shipments. The benefit is linked to the export transaction and the details submitted with it. A missed declaration, incorrect product code, mismatch in shipment information or change in applicable rates may affect what appears for a shipment.

These issues can have different causes, so exporters should review the relevant records before deciding what follow-up is needed. A difference between an internal estimate and the amount processed does not by itself establish an error. The applicable tariff item, notified rate, value cap and transaction details all need to be checked.

Common RoDTEP Issues to Review

Exporters may want to check their records when:

The expected benefit does not appear in the relevant ICEGATE records.
The amount shown differs from the exporter’s estimate.
The product classification or item description may need review.
Shipping Bill information appears incomplete or inconsistent.
The applicable rate or value cap may have changed.
Older export transactions still need reconciliation.

For claims across multiple shipments, a shipment-wise review can make it easier to identify patterns and decide which records may need attention.

Make RoDTEP Part of Your Export Review

Exporters can maintain a record of each eligible shipment, including the Shipping Bill number, export date, product classification, declared details and the status of the related e-scrip. Reviewing this information periodically can help businesses identify shipments where the expected benefit has not appeared or where the available amount needs to be checked.

The RoDTEP Scheme should be considered alongside other export incentives and EXIM compliance work. Reviewing claims as part of routine export recordkeeping can help businesses keep track of benefits and follow up on unresolved transactions.

Need to Review Your Transactions?

If your business handles regular exports and has questions about pending benefits or differences in expected amounts, a review of the relevant Shipping Bills and export records may help identify areas requiring attention. Reviewing RoDTEP Scheme transactions can help identify shipments that may need follow-up.

Exim Compliance Partner assists exporters with RoDTEP, IGST refunds, duty drawback and related EXIM compliance matters.

Exim Compliance Partner
Smart Compliance.. Secure Trade..

Reserve Bank of India
Export Realization, Bank and RBI coordination Support
EDPMS , IDPMS Closure ( RBI Compliance )
What are the documents required for Export
How to Close EDPMS Entries in India
DGFT Licensing – EPCG & Advance Authorization
IRM Settlement & Purpose Code Correction

IGST Refund on Export of Goods: Complete Guide for Indian Exporters