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RoDTEP Scheme Explained: Refund of Embedded Export Taxes

Recovering taxes embedded in exported products.
23 September 2026 by
RoDTEP Scheme Explained: Refund of Embedded Export Taxes
Gaurav Kumar
Other Licenses & RegistrationsComplete Guide3 min read
The short answer

The Remission of Duties and Taxes on Exported Products (RoDTEP) scheme refunds embedded central, state and local taxes that are not otherwise refunded, such as duties on fuel and electricity. Exporters claim RoDTEP in the shipping bill at notified rates, and credits are issued as transferable electronic scrips on ICEGATE, usable to pay customs duty or sell to others.

BenefitRefund of embedded taxes
ClaimIn shipping bill
CreditTransferable e-scrips on ICEGATE

Eligibility

Exporters of notified products at notified rates, subject to exclusions and coverage changes over time.

Claiming

  1. Declare RoDTEP intention in the shipping bill.
  2. Export realisation.
  3. Create credit ledger on ICEGATE.
  4. Generate e-scrip.

Using scrips

Pay basic customs duty on imports or transfer scrips to other importers.

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Tips

Check current RoDTEP rates and coverage for your HS code.

Frequently asked questions

Is RoDTEP the same as drawback?

No. Drawback refunds customs and excise duties on inputs; RoDTEP covers other embedded taxes.

Can service exporters claim RoDTEP?

No, it applies to goods.

Do SEZ units get RoDTEP?

Coverage for SEZ, EOU and advance authorisation exports has changed over time; check current notifications.

Do scrips expire?

Yes, scrips have a validity period.

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