Export duty exemption and remission schemes can reduce export tax burdens, but each has distinct eligibility and claim rules. Start with the product’s HS code, documents, rate, claim stage, and remission route. This keeps filing focused and reduces errors.
For Indian exporters, product eligibility should be checked against the current tariff schedule before the shipping bill is filed, with shipment value, product description, and applicable conditions verified first. This guide follows eligibility, declaration, customs processing, eScrip creation, and credit use. The rodtep scheme provides a route to remission for eligible duties, taxes, and levies not refunded elsewhere under current rules.
Check Eligibility First
Start with the eight-digit ITC (HS) code because RoDTEP entitlement is product-specific.
Check the eligible tariff line, rate, cap, and exclusions; confirm taxes are not remitted elsewhere.
As of September 2026, the scheme continues through September 30 at March 31 rates and caps. A reported five-year extension is not confirmed for the period.
Prepare Each Shipment
Before submitting your documents, use this checklist:
- Ensure HS code, product details, rate, and cap are correct.
- Verify IEC and ICEGATE registration.
- Ensure the shipping bill carries the RoDTEP declaration.
- Reconcile invoice, quantity, FOB value, and shipping-bill data.
- Keep export records together.
A shipment register compares expected and processed credit and gives teams a shared record for investigating differences.
File And Track
The claim starts in the shipping bill. ICEGATE guidance says the exporter declares RoDTEP there; after the Export General Manifest is filed, Customs processes the claim and generates a scroll for admissible amounts.
The sequence is:
- Declare RoDTEP in the shipping bill.
- Complete export and EGM processing.
- Check the processed claim and scrip on ICEGATE.
- Access the eScrip module with eligible IEC credentials.
- Select shipping bills and generate the scrip.
The benefit is an electronic duty-credit scrip, not a bank cash refund. It can be used for permitted Basic Customs Duty payments or transferred through ICEGATE.
Calculate And Reconcile
RoDTEP depends on the notified rate and cap, so FOB value alone does not determine credit. For illustration, 1% of ₹10 lakh FOB equals ₹10,000 before any cap or condition.
| FOB value | Example rate | Illustrative credit* |
|---|---|---|
| ₹5 lakh | 1% | ₹5,000 |
| ₹10 lakh | 1% | ₹10,000 |
| ₹25 lakh | 1% | ₹25,000 |
Reconcile the shipping bill, FOB value, rate, scroll, and scrip.
Keep Records Current
After generating a scrip, verify its status in ICEGATE. Maintain the shipping bill, scroll, scrip number, amount, utilization or transfer details, and balance.
Policy changes make date-specific checks essential. In March 2026, the PIB release reported that RoDTEP scheme rates and value caps were restored after a temporary 50% restriction, so old rate tables can mislead.
For each shipment, check the notification, tariff line, cap, declaration, and ICEGATE result.
FAQs
1. Is RoDTEP an export duty exemption?
It is a remission mechanism for eligible embedded duties, taxes, and levies, not a blanket exemption from every export duty.
2. Where is the benefit claimed?
The benefit is declared in the shipping bill and processed through Customs and ICEGATE.
3. Can rates change?
Yes. Rates and value caps can change through government notifications.
4. Can a RoDTEP scrip be transferred?
ICEGATE provides a transfer facility, subject to eligibility and procedures.
5. What should be checked before filing?
Verify the HS code, rate and cap, IEC and ICEGATE status, shipping-bill declaration, FOB data, and records.
Export With Control
An export incentive process is built on verification. Connect the product code, declaration, rate, customs processing, and eScrip record for shipments. Check the rule before export, declare correctly, monitor the outcome, and reconcile credit. Keep evidence together and revisit notifications when policy changes. This discipline makes compliance easier to repeat, improves internal visibility, and reduces avoidable gaps when rates, caps, eligibility conditions, or customs procedures change between export cycles when different teams handle different shipment stages across busy export operations.