RoDTEP Scheme 2026: Rates, Eligibility, How to Claim

RoDTEP stands for Remission of Duties and Taxes on Exported Products. It is a Government of India export incentive that refunds the embedded central, state and local taxes on exported goods that no other scheme rebates, such as fuel duty, electricity duty and mandi tax.

In brief, here is what a goods exporter needs to know:

• What it does: rebates hidden, non-creditable taxes buried in your export cost, as a percentage of FOB (free-on-board) value.
• Who it is for: goods exporters only, both manufacturers and merchant exporters. An Importer Exporter Code (IEC) is required; there is no turnover threshold.
• Rate band: roughly 0.3% to 4.3% of FOB value, with per-unit value caps, set line-by-line against the HS code.
• How you get it: you declare intent on the shipping bill in ICEGATE, the system credits an electronic ledger, and you generate a transferable e-scrip.
• What it is not: it is not for services or IT/ITeS exports (see below).

RoDTEP replaced the older MEIS scheme and sits alongside other export incentives such as EPCG and Advance Authorisation. This guide is educational and not tax advice; confirm anything scheme-specific with your customs broker or CA.

This is the part most stale pages get wrong, so here is the dated position.

As of the DGFT Notification 74/2025-26 dated 31 March 2026, the RoDTEP scheme was extended for six months, from 1 April 2026 to 30 September 2026, at the existing 4R and 4RE rate schedules. Exporters should treat 30 September 2026 as the current sunset date and watch for a further extension.

A short-lived 50% benefit cap introduced by DGFT Notification 60/2025-26 dated 23 February 2026 was withdrawn on 23 March 2026, restoring rebate benefits to their pre-23 February 2026 levels. If your accounting reflected the reduced cap for shipments in that window, revisit it with your broker.

RoDTEP rates for 2026 (illustrative bands):

Rates are notified per eight-digit HS code, so always look up your exact line in the DGFT RoDTEP schedule rather than relying on a band. The RoDTEP scheme rates list for 2026 is the single source of truth here, and it changes by notification.

Eligibility is broad for genuine goods exporters and narrow on the edge cases.

• Covered: manufacturer exporters and merchant exporters of Indian-origin goods, with a valid IEC. No minimum turnover.
• The confusion: exporters keep asking whether SEZ, EOU and Advance Authorisation (AA) units qualify. Coverage of these categories has moved with successive notifications, and a Business Standard chatroom in January 2026 flagged exactly this "clarity needed on the extension for EOU/SEZ/AA" gap.
• The safe read: check the operative DGFT notification for the current window before assuming an SEZ, EOU or AA shipment earns RoDTEP. Do not back-solve your pricing on an assumption.
• Excluded goods: re-exported imported goods, exports through trans-shipment, and specifically notified ineligible categories.

If you run capital-goods imports against an export obligation, the sibling EPCG route may matter more; the export promotion mission reforms of Budget 2026 also reshape how these schemes are consolidated.

No. RoDTEP is a goods-only scheme. Services, IT and ITeS exports do not qualify, however large the invoice.

This trips up a lot of software and SaaS exporters who see "exported products" and assume their code exports count. They do not. There is no shipping bill for a software service, and RoDTEP is anchored to the shipping bill.

If you export services, your relief route runs through zero-rated export of services under GST (LUT, convertible forex receipt, FIRC evidence) rather than RoDTEP. The now-discontinued SEIS covered some service categories historically, but no direct RoDTEP-equivalent for services is currently notified.

The claim is filed on the shipping bill and settled through the ICEGATE portal. The sequence:

Step 1: Declare intent on the shipping bill

Mark the RoDTEP claim (the RODTEPY declaration) for each eligible item at the time of export. Miss this and the claim is lost for that shipment.

Step 2: Let customs process the bill

After Export General Manifest (EGM) filing, the system computes your rebate against the notified rate and cap.

Step 3: Credit hits your ledger

The amount lands in your RoDTEP credit ledger in ICEGATE.

Step 4: Generate the e-scrip

Select the eligible bills and create a transferable e-scrip in the ledger.

Step 5: Use or transfer it

Apply the scrip against Basic Customs Duty on your own imports, or sell it.

Documents and prerequisites you need

• IEC (Importer Exporter Code) linked to ICEGATE.
• DSC (Class 3) for the authorised signatory.
• RCMC (Registration-cum-Membership Certificate) from your Export Promotion Council.
• eBRC evidencing realisation of export proceeds (the piece most exporters underestimate; see below).
• Bank account and AD code registered at the port.

Note the annual-return trigger: exporters whose total RoDTEP credit crosses ₹1 crore in a financial year must file the RoDTEP annual return with DGFT. This obligation "surprised exporters" per practitioner reporting, so diarise it early.

Say you export engineering goods at a FOB value of ₹40,00,000 on a shipping bill, and the notified RoDTEP rate for that HS code is 1.2%.

• Rebate = ₹40,00,000 × 1.2% = ₹48,000 of RoDTEP credit.
• If a per-unit value cap applies and your realised per-unit value exceeds it, the credit is capped at the lower figure, so the effective rate can fall below 1.2%.
• The ₹48,000 is issued as an e-scrip you can use against your own import duty or sell.

Selling scrips: RoDTEP scrips trade on e-bidding platforms (BSE/NSE) at roughly 97% to 99% of face value, so a ₹48,000 scrip realises around ₹46,560 to ₹47,520 in cash if you have no imports to offset.

RoDTEP e-scrips are freely transferable. That is the whole point of the electronic scrip: an exporter with no import duty to offset can sell it to an importer who does.

On validity, competitor guides conflict (you will see 1 year, 18 months and 2 years quoted). The current ICEGATE/DGFT position ties the usable life to the e-scrip's creation date, so verify the validity printed on your own scrip in the ledger rather than trusting a generic number in an article. Date-check it against the operative notification, because this is exactly the kind of detail that goes stale.

Yes, you can claim both on the same shipping bill, because they rebate different things. This is a common point of confusion for high-intent exporters.

If most of your rebate comes from customs duty on imported inputs, read up on duty drawback before you optimise only for RoDTEP. The two are complementary, not either/or.

Here is the part practitioner FAQ pages raise and glossy guides skip. A RoDTEP rebate is "deemed never to have been allowed" if you do not realise your export proceeds within the FEMA time limit set by the RBI.

That window has moved more than once in 2026. It was extended to 15 months, then cut back to nine months by RBI Notification FEMA 23(R)/(8)/2026-RB dated 5 June 2026, with a revised export-import framework due to take effect on 1 October 2026. Confirm the window that applies to your shipment date with your AD bank or CA, as of July 2026.

In plain terms: the rebate is conditional on the money actually coming in, evidenced by an eBRC (electronic Bank Realisation Certificate) that closes the shipment in EDPMS. If proceeds are not realised and evidenced in time, the benefit can be clawed back.

So claiming RoDTEP is really a two-part job: file the ICEGATE declaration, and reliably realise and document the foreign-exchange proceeds. The second half is where slow, opaque bank wires quietly create risk, because a delayed or poorly documented realisation weakens the eBRC trail your RoDTEP claim rests on. Understanding how foreign inward remittance settles and gets certified is the foundation.

This is the one place a receiving partner genuinely helps a goods exporter. Xflow settles export proceeds on the next business day (T+1) at the mid-market rate (MMR) and auto-issues an eFIRA and payment advice, so the realisation and evidence trail feeding your eBRC and EDPMS closure stays intact.

Xflow does not file your RoDTEP claim; it keeps the proceeds side clean so the claim holds. Xflow holds final RBI PA-CB (Payment Aggregator - Cross Border) authorisation for exports and imports as of February 2026, framing compliance as relief rather than paperwork.