RoDTEP — Remission of Duties and Taxes on Exported Products — is India's WTO-compatible scheme (in force since 1 January 2021) that refunds the embedded central, state and local levies that no other mechanism returns to exporters: electricity duty, VAT on transport fuel, mandi tax, stamp duty and the like. This page explains how the rates work and walks you to the official schedule — we deliberately don't mirror the rate table, because it's thousands of lines and changes by notification.
By Amit Jain · with Vinod Kumar Jain · All Frontier Global · free, no login
How the benefit works
Rates are set per 8-digit HS line in Appendix 4R of the Foreign Trade Policy (with Appendix 4RE covering advance-authorisation/EOU/SEZ exports where notified).
Each line gets a rebate as a percentage of FOB value — historically roughly in the 0.01%–4.3% range — usually with a value cap per unit (₹/kg, ₹/piece…), or occasionally a fixed amount per unit.
The benefit is issued as a transferable duty-credit e-scrip in your ICEGATE credit ledger, usable against basic customs duty or sellable.
You must claim it in the shipping bill (declare the RoDTEP intent per item) — no declaration, no scrip.
Some categories are excluded or restricted, and rates get revised by DGFT notification (there were significant revisions in 2025–26) — always read the current schedule, never a cached copy.
Look up your line — 4 steps
Find your 8-digit ITC-HS code (start with our HS Code Lookup).