RoDTEP refunds embedded taxes on exported goods that aren't reimbursed anywhere else. Here's how it works, current 2026 rate status, and how to claim it correctly.
If you export goods from India, RoDTEP is probably already showing up as a line item on your shipping bills — but a lot of exporters still under-claim it simply because the rules have shifted more than once in 2026. Here's where things actually stand.
What RoDTEP Actually Refunds
RoDTEP stands for Remission of Duties and Taxes on Exported Products. It replaced the older MEIS scheme in January 2021 after MEIS was struck down at the WTO. Unlike a straightforward export subsidy, RoDTEP refunds embedded taxes and duties that never get credited anywhere else in your supply chain — things like fuel excise, electricity duty, and mandi tax that get baked into your cost of production but aren't reimbursed through GST input credit.
The refund arrives as a transferable electronic scrip via the ICEGATE portal. You can use it to pay Basic Customs Duty on your own imports, or sell it to another importer through the ICEGATE scrip transfer module if you don't need it yourself.
Current Rates (Verify Before Filing)
RoDTEP rates are notified per eight-digit HS code in DGFT's Appendix 4R (for regular DTA exports) and Appendix 4RE (for Advance Authorisation, EOU and SEZ exports). Rates generally range from about 0.3% to 4.3% of FOB value, often with a per-unit value cap layered on top — you get whichever is lower.
2026 has seen real movement on this: rates were cut to 50% of the notified values from 23 February 2026, then fully restored from 24 March 2026 to support exporters amid West Asia trade disruptions, and the scheme itself was extended by DGFT Notification No. 74/2025-26 through 30 September 2026. There has also been discussion of a five-year extension with a proposed ₹23,000 crore outlay for FY 2026-27, but that had not been finalised as of this writing.
Because of how often this specific number moves, always look up your exact HS code in the current DGFT Appendix 4R/4RE before quoting a rate to a buyer or booking it into your margin — don't rely on a band you read somewhere.
Who Can Claim It
- You must be exporting eligible goods (most HS lines are covered; check the exclusion list) with a valid shipping bill and FOB value declared
- The claim is declared at the time of filing the shipping bill — you can't add it retroactively after the fact
- Applies to DTA exporters as well as Advance Authorisation, EOU and SEZ exporters under the respective appendix
How to Claim
Declare your RoDTEP claim in the shipping bill for the relevant item at the time of export. ICEGATE records the credit, and you generate a scrip after your goods are cleared. If you've never claimed it before, it's worth auditing your last few shipments with a customs broker or CA — unclaimed RoDTEP on old shipping bills is money genuinely left on the table.
This article is for general information and is not tax or customs advice. Confirm current rates, caps and the scheme's validity date directly on the DGFT portal or with your customs broker before filing.
