RoDTEP Advisory & Scrip Utilisation

Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme, notified by DGFT Notification No. 19/2015-2020 dated 17 August 2021, replaces the erstwhile MEIS scheme and remits embedded central, state, and local duties/taxes not otherwise refunded under any other mechanism (such as GST refund or drawback). Foreign Trade Policy 2023, Chapter 4 sets out the scheme's operating framework, and eligible product-wise remission rates are notified under Appendix 4R (rate schedule) and Appendix 4RE (export-item-wise rates), both updated periodically by DGFT. RoDTEP benefit is claimed via electronic scrips (e-scrips) credited to an exporter's ledger on the ICEGATE portal against each shipping bill, and these scrips can be used to pay basic customs duty or transferred to another IEC holder. Applicability and remission rates should be confirmed against the currently notified Appendix 4R/4RE schedule for the specific product/HS code at the time of export, since rates and the scheme's extension are revised periodically by government notification.

RoDTEP advisory covers the Remission of Duties and Taxes on Exported Products scheme — the export incentive that replaced MEIS from 1 January 2021, under which the exporter receives the remission of the embedded duties and taxes (the electricity duties, the VAT on the fuel and the power, the state levies, the mandi tax) on the exported products, at the rates notified in the RoDTEP schedule. The incentive is granted as the transferable duty credit scrips, claimed through the customs system on the export, and it is the export benefit for the goods exporters under the current Foreign Trade Policy.

The RoDTEP is the export incentive that the current policy promises for the goods exports — the remission of the taxes that are embedded in the exported products and were not otherwise refunded, at the notified rates, credited as the transferable scrips. The claim runs through the shipping bills in the customs system, and the scrips can be used for the payment of the customs duties or sold. The scheme's benefit is the exporter's margin on the export, and its discipline is the accurate claim on the right products.

The cost of a mishandled RoDTEP is the lost incentive: the exports claimed at the wrong rates or not claimed at all, the scrips that were never used or sold, and the recoveries where the claims were overstated. The RoDTEP is the cash the exporter is entitled to on every eligible export.

This service is for goods exporters claiming the RoDTEP. We map the products to the RoDTEP schedule and the notified rates, manage the claims through the shipping bills and the customs system, track the credit of the scrips and their utilisation or sale, handle the recoveries and the disputes, and keep the claims current with the rate changes — so the exporter collects the RoDTEP on every eligible shipment.