RoDTEP stands for the Remission of Duties or Taxes on Export Products Scheme. This scheme has been introduced by the Government of India by making amendments in the Foreign Trade Policy 2015-20 vide DGFT Notification No. 19/2015-20 dated 17.08.2021.

The RoDTEP Scheme allows exporters to receive refunds on taxes and duties which are not exempted or not refunded in any other scheme.

RoDTEP scheme provides for rebates of Central, State, and Local duties/taxes which are not refunded under any other duty remission schemes.

Under the scheme, the Exporters will receive refunds on the embedded taxes and duties which are previously non-recoverable in any scheme.

The RoDTEP scheme refund can be claimed as a per FOB Value of the Export Products.

The RoDTEP scheme has been made effective from 1st January 2021 to the exporters by the Government of India.

Refunds which can be availed under this scheme will be issued to exporters as a transferable duty credit / electronic scrip and maintained in an electronic ledger.

This refunded amount can be used to pay basic customs duty on imported goods or the credits / amount can be transferred to other importers / exporters.

Eligibility for RoDTEP Scheme:

The following sectors are eligible to avail the benefits under the RoDTEP scheme.

• • Both manufacturer exporters and merchant exporters are eligible for the scheme.

• • There is no turnover threshold for availing of benefits under the scheme.

• • For availing the benefits under this scheme, the exported products should have India as their country of origin.

• • Special Economic Zone Units and Export Oriented Units are also eligible under this scheme.

Ineligible Categories for RoDTEP Scheme:

• • Export of imported goods under para 2.46 of Foreign Trades Policy (FTP).

• • Export products which are subject to Minimum Export Price / Export Duty.

• • Products which are restricted for export under Schedule 2 of Export Policy in ITC (HS) Codes.

• • Products which are prohibited for export under Schedule 2 of Export Policy in ITC (HS) Codes.

• • Deemed Exports and Supplies from DTA to Special Economic Zones (SEZ) / Free Trade Warehousing Zone (FTWZ).

• • Products Exported by Export Oriented Unit (EOU).

• • Products Manufactured or Exported in discharge of Export Obligation against Advance Authorization (AA) / Duty Free Import Authorization Scheme (DFIA).

• • Products Manufactured / Exported availing the benefit of Notification No. 32/1997 – Customs dated 01 April 1997

• • Exports from Non-EDI Ports.

Steps to avail benefits under RoDTEP Scheme:

• • Initially at the time of exports, the exporters need to select the RoDTEP Scheme option at the time of filing the Shipping Bills.

• • Later exporter needs to register in ICE Gate portal and create RoDTEP ledger account with Mobile Number and e-Mail I’d to avail the benefit.

• • Generate the RoDTEP Scrips for the Shipping Bills available in the ledger account to claim the benefit.

How SSB Exim will help you:

• • Our team will provide you clear idea about scheme and benefits that can be availed under this scheme.

  • Assist you in the document preparation for availing the maximum benefits.

  • ICE Gate Registration and Creation of RoDTEP Ledger account.

  • Generating RoDTEP Scrips.