RoDTEP Claim: How Exporters Get Duty Credit on Shipments
A RoDTEP claim returns the embedded duties and taxes you cannot otherwise recover on exports. You declare it on the shipping bill, customs issues a scroll, and you convert it to an e-scrip on ICEGATE. The scheme now runs to 31 December 2026. We prepare and file the pieces.
What it is
RoDTEP stands for Remission of Duties and Taxes on Exported Products. It refunds taxes and duties embedded in an export that no other scheme returns. It started on 1 January 2021 and replaced MEIS. Benefit is given as a transferable e-scrip.
Rates and value caps are notified product-wise at the 8-digit HS level in Appendix 4R (domestic units) and Appendix 4RE (SEZ and EOU units) under Foreign Trade Policy 2023. By DGFT Notification No. 41/2026-27 dated 30 September 2026, the scheme continues up to 31 December 2026 at the existing rates and value caps.
Who it applies to
Domestic exporters
Manufacturers and merchant exporters in the domestic tariff area whose product HS code is notified in Appendix 4R. If your code carries a rate, you can claim.
Advance Authorisation holders
Exporters working under Advance Authorisation are covered, as are EOU and SEZ units, whose rates sit in Appendix 4RE. We check which appendix your unit falls under.
Exporters with large claims
Claims above ₹1 crore in a financial year bring an annual RoDTEP return due by 31 March of the next year. Smaller exporters should still know the rule as they grow.
Why it matters
It cuts your export cost
The credit offsets embedded duties. Whether it covers your costs depends on your product rate, so check the HS code before you quote a buyer.
Credit can be used or sold
The e-scrip pays basic customs duty on imports and is transferable. That helps if you import and also if you would rather sell the credit.
Mistakes are hard to undo
The declaration has to be made on the shipping bill at the time of filing. A missed declaration cannot simply be added later, so process matters from day one.
Documents required
Registrations you need
- Active IEC
- AD code registered on ICEGATE for the port
- ICEGATE login with a Class 3 DSC
For each shipment
- Shipping bill with the RoDTEP declaration marked
- Correct 8-digit HS code for the product
- Commercial invoice and packing list
- Export General Manifest (EGM) filed after shipment
For the credit
- RoDTEP credit ledger created on ICEGATE
- Bank details linked on the portal
- For claims above ₹1 crore: data for the annual return
How it works
Look up your rate before you ship
We look up your 8-digit HS code in Appendix 4R or 4RE and tell you the rate and value cap. If the code is not covered, you know before you promise a price.
Declare it on the shipping bill
The RoDTEP declaration goes on the shipping bill when it is filed. We review the HS code and value so the claim is not rejected later.
Follow the claim through customs
After the EGM, customs processes the shipping bill and a scroll is generated on ICEGATE. We track it and chase errors. Our AD code registration service covers the port setup it depends on.
Create the ledger and generate the e-scrip
You open the RoDTEP credit ledger on ICEGATE and generate the e-scrip from the scroll. We then help you plan how to use or sell it.
RoDTEP status at a glance
| Item | Position |
|---|---|
| Scheme period | Up to 31 December 2026 (Notification 41/2026-27, 30 September 2026) |
| Earlier extension | 1 April to 30 September 2026 (Notification 74/2025-26, 31 March 2026) |
| Rates and caps | Appendix 4R (DTA, Advance Authorisation) and 4RE (SEZ, EOU) |
| Benefit form | Transferable e-scrip on ICEGATE |
| Annual return | Claims above ₹1 crore in a year, by 31 March of the next year |
Take a garment exporter near Delhi that ships every month. It should check the notified rate for its HS code each quarter, because the scheme has been extended in short blocks. The February 2026 rate cut was withdrawn from 23 March 2026, so the earlier rates apply.
Timelines
At shipping bill filing
Mark the RoDTEP declaration then. It cannot be added afterwards, so there is no later fix.
After shipment
Customs processes the bill after the EGM and a scroll is generated. Create the ledger and e-scrip once it appears.
Annual return
If claims exceed ₹1 crore in a financial year, file the annual RoDTEP return by 31 March of the next year.
What happens if you miss it
Missed declaration means no claim
The RoDTEP declaration is made on the shipping bill. If it is left out, that shipment does not earn the credit.
Scroll generation can freeze
Published guides report that missing the annual return freezes scroll generation until you comply. File on time and the credit keeps flowing.
A wrong HS code means a rejected or lower claim
The rate depends on the 8-digit HS code. A mismatch can cut or cancel the claim, so we review codes before filing.
Frequently asked questions
What is a RoDTEP claim?
A RoDTEP claim is the process of getting duty credit for embedded taxes on your exports. You declare it on the shipping bill, customs generates a scroll after the EGM, and you create an e-scrip on ICEGATE. The credit then pays customs duty or is sold. It is not a cash refund, and we guide each step.
Until when is the RoDTEP scheme valid?
The scheme continues up to 31 December 2026. DGFT Notification No. 41/2026-27 dated 30 September 2026 extends it for DTA, Advance Authorisation, SEZ and EOU exports, with the existing rates and value caps unchanged. Earlier it ran to 30 September 2026. Because extensions come in blocks, we check the latest notification before every filing.
Can I add the RoDTEP claim after shipping?
No. The declaration has to be made on the shipping bill when you file it. Adding it afterwards is not an option. So we check the HS code, rate and declaration before the bill is submitted. If you have already shipped without declaring, tell us and we will check what remedy, if any, applies.
Where do I find my rate?
Rates are notified product-wise at the 8-digit HS level in Appendix 4R for domestic units and Appendix 4RE for SEZ and EOU units. A rate may also have a value cap. We look up your code and tell you the rate and cap before you quote a price to your buyer.
What is an e-scrip and how long is it valid?
An e-scrip is the electronic credit generated from the scroll after you create a RoDTEP credit ledger on ICEGATE. It can pay basic customs duty and is transferable. Validity is tied to each scrip, so read the date printed on it rather than rely on a generic figure. We track it for you.
Who must file the annual RoDTEP return?
Exporters whose total RoDTEP claims exceed ₹1 crore in a financial year must file the annual return by 31 March of the next year. Reports say that missing it freezes scroll generation. If you are near the limit, we set up the data early. Once the records are in order, it is routine.
What did the February 2026 rate cut do?
DGFT Notification No. 60/2025-26 dated 23 February 2026 reduced rates by 50%. The cut was withdrawn from 23 March 2026, and the earlier rates were restored. Current rates are therefore the Appendix 4R and 4RE rates in force at the time of shipment. We confirm the position for your shipments before you plan.
How does Taxhint help with a RoDTEP claim?
We check your IEC, AD code and ICEGATE setup, review HS codes and rates before shipment, prepare the shipping bill inputs, track the scroll and help with ledger and e-scrip steps. Customs decides every claim. We cannot guarantee a result, but we reduce the avoidable errors that cause rejections.
What it costs
Our fee plus the government fee that applies to your case, quoted before you commit. Tell us the situation and we will price it exactly.
Ready to begin?
Send us a recent shipping bill and your HS codes, and we will tell you where RoDTEP credit is being left on the table.