Posted on October 2, 2026

RoDTEP Scheme for Exporters: 2026 Benefits, Eligibility & Claim Process

The RoDTEP Scheme 2026 remains an important export-support mechanism for Indian businesses involved in international trade. RoDTEP stands for Remission of Duties and Taxes on Exported Products. The scheme is designed to provide a rebate for certain embedded duties, taxes and levies that are not refunded or credited through other existing mechanisms.

For exporters, understanding the RoDTEP Scheme 2026 is important because the benefit can affect export costing, documentation, customs procedures and overall compliance. Exporters also need to understand product eligibility, applicable rates, value caps, Shipping Bill declarations and the process of generating electronic duty credit scrips through ICEGATE.

A major development for exporters is the continuation of the scheme until 31 December 2026. DGFT Notification No. 41/2026-27, dated 30 September 2026, states that RoDTEP will continue for eligible exports by Domestic Tariff Area (DTA) units, Advance Authorisation holders, Special Economic Zone (SEZ) units and Export Oriented Units (EOUs). The notification also states that the rates and value caps applicable on 30 September 2026 will continue unchanged during the extended period.

This article explains the RoDTEP Scheme 2026, including its meaning, benefits, eligibility, rates, claim process, e-scrip mechanism and important compliance considerations for Indian exporters.

What Is the RoDTEP Scheme?

RoDTEP means Remission of Duties and Taxes on Exported Products.

The basic objective of the scheme is to provide a rebate for eligible duties, taxes and levies that remain embedded in exported products and are not otherwise refunded through another mechanism.

The underlying principle is that taxes and duties that cannot be recovered through existing refund mechanisms should not unnecessarily remain part of the cost of goods being exported.

Under the RoDTEP Scheme 2026, eligible exporters can receive a rebate according to the notified rate applicable to their exported product. Depending on the relevant tariff classification, the benefit may be calculated as a percentage of the FOB value and may be subject to a specified value cap per unit.

The actual benefit therefore depends on factors such as:

Product classification
HS code
Applicable RoDTEP rate
FOB value
Applicable value cap
Quantity and unit of measurement
Eligibility of the exporter and transaction

The RoDTEP mechanism is electronically integrated with the customs system and ICEGATE. Exporters declare their claim through the Shipping Bill, after which the customs system processes eligible claims and makes the relevant benefit available through the electronic scrip mechanism. ICEGATE’s official advisory describes this workflow from Shipping Bill declaration through EGM processing, scroll generation and e-scrip generation.

RoDTEP Scheme 2026 Extension

One of the most important updates for exporters is the extension of the RoDTEP Scheme 2026.

DGFT Notification No. 41/2026-27 dated 30 September 2026 continues the scheme until 31 December 2026.

The extension covers eligible exports made by:

Domestic Tariff Area (DTA) units
Advance Authorisation (AA) holders
Special Economic Zone (SEZ) units
Export Oriented Units (EOUs)

The notification also specifies that the existing RoDTEP rates and applicable value caps under Appendix 4R and Appendix 4RE, as applicable on 30 September 2026, will continue unchanged during the extended period. Other existing conditions and requirements of the scheme continue to apply.

This means exporters planning shipments during October, November and December 2026 can continue to consider RoDTEP subject to the applicable product-specific conditions.

However, exporters should not assume that every exported product automatically receives a RoDTEP benefit. Product-level eligibility and applicable rates must still be checked against the relevant schedules.

Benefits of the RoDTEP Scheme 2026

The RoDTEP Scheme 2026 can provide several practical benefits to eligible exporters.

1. Remission of Eligible Embedded Taxes

The primary purpose of RoDTEP is to address eligible duties, taxes and levies that remain embedded in exported goods and are not otherwise refunded.

This can help prevent certain unrecovered costs from becoming part of the exporter’s cost structure.

2. Electronic Duty Credit Scrip

RoDTEP benefits are provided electronically through duty credit scrips.

The ICEGATE system provides an e-Scrip facility through which eligible exporters can generate and manage their RoDTEP scrips. ICEGATE’s official material explains that exporters can select eligible Shipping Bills after processing and generate the relevant e-scrip.

3. Support for Export Cost Management

Exporters operate in competitive international markets where even relatively small cost components can influence pricing.

A properly claimed RoDTEP benefit can help exporters account for eligible remission when reviewing their export costs and pricing structures.

4. Digital Processing

The RoDTEP process is integrated with electronic customs systems.

This reduces dependence on a completely manual claim process and allows exporters to track their claims and scrip-related transactions through ICEGATE.

ICEGATE currently provides dedicated RoDTEP resources, including tutorials for generating scrips, viewing scrip details and transferring RoDTEP scrips.

5. Transferability of Scrips

Subject to the applicable rules, RoDTEP scrips can be transferred through the ICEGATE system.

The ICEGATE FAQ states that an IEC holder with a Digital Signature Certificate can access the relevant e-scrip functionality and that the scrip transfer facility is available.

Who Is Eligible Under the RoDTEP Scheme 2026?

Eligibility under the RoDTEP Scheme 2026 depends on both the exporter category and the exported product.

The latest extension specifically continues the scheme for eligible exports from:

Domestic Tariff Area Units

DTA exporters can claim RoDTEP for products covered under the applicable RoDTEP schedule, subject to the scheme’s requirements.

Advance Authorisation Holders

Exports by eligible Advance Authorisation holders are covered under the applicable provisions and schedule.

Special Economic Zone Units

Eligible SEZ units can claim RoDTEP for qualifying exports where the relevant tariff line and scheme provisions permit the benefit.

Export Oriented Units

EOUs are also included within the categories covered by the current extension.

However, exporter status alone is not sufficient.

The product itself must also be covered by the relevant RoDTEP schedule, and the transaction must satisfy the applicable conditions.

Therefore, businesses should verify both:

Exporter eligibility + Product eligibility

before assuming that a particular shipment qualifies.

How Are RoDTEP Rates Determined?

RoDTEP rates are linked to the exported product and its applicable tariff classification.

The relevant schedules identify eligible products and specify the corresponding rates and, where applicable, value caps.

In general, an applicable rate may be expressed as a percentage of the FOB value, subject to a maximum amount per unit.

For example, if a product has a notified percentage rate but also has a maximum value cap per kilogram, the exporter cannot simply multiply the percentage by the entire invoice value without considering the cap.

This is why exporters should check:

Correct HS code
Product description
Applicable RoDTEP schedule
Notified rate
Value cap
Quantity
FOB value

The rate applicable to one product should not be assumed to apply to another product simply because both belong to a similar industry.

RoDTEP Claim Process in 2026

Understanding the RoDTEP claim process is essential for exporters because the benefit is connected to the customs export documentation.

Step 1: Check Product Eligibility

Before filing an export declaration, the exporter should verify whether the product is eligible under the current RoDTEP schedule.

The correct HS classification is particularly important.

If the product is incorrectly classified, the applicable RoDTEP rate may also be incorrect.

Step 2: Declare RoDTEP in the Shipping Bill

The exporter needs to make the appropriate RoDTEP declaration in the Shipping Bill.

This declaration is an important part of the claim process.

ICEGATE’s advisory states that exporters seeking RoDTEP benefits must make the claim through the Shipping Bill by providing the required declaration.

Step 3: Export the Goods

Once customs procedures are completed and the goods are exported, the relevant export documentation moves through the customs system.

Step 4: EGM Filing

The Export General Manifest, or EGM, is filed as part of the post-export process.

According to the ICEGATE advisory, after the EGM is filed, the RoDTEP claim can be processed by Customs.

Step 5: Claim Processing

The customs system processes the eligible Shipping Bills.

Once the claim has been processed, the admissible amount is included in the relevant RoDTEP scroll.

Step 6: RoDTEP Scroll Generation

The processed claims are included in a scroll containing the relevant Shipping Bills and admissible amounts.

The scroll becomes available through the exporter’s ICEGATE account.

Step 7: Generate the e-Scrip

The exporter can then use the ICEGATE e-Scrip facility to generate the electronic duty credit scrip.

ICEGATE provides dedicated functionality for RoDTEP e-scrip generation and management.

Step 8: Use or Transfer the Scrip

After generation, the RoDTEP scrip can be used according to the applicable customs provisions.

ICEGATE’s FAQ identifies import Basic Customs Duty payment as the purpose for which the scrip amount can be used and also provides information on transferring scrips to another eligible user.

RoDTEP e-Scrip: What Exporters Should Know

The e-scrip system is an important component of the RoDTEP Scheme 2026.

Instead of relying on a physical certificate, the benefit is managed electronically through the ICEGATE platform.

An exporter needs appropriate ICEGATE registration and access to the e-Scrip functionality.

ICEGATE’s official advisory explains that an IEC registered on ICEGATE with a DSC can create an e-Scrip account and generate the scrip after selecting the relevant Shipping Bills.

The electronic process generally follows this sequence:

Shipping Bill → Export → EGM → Claim Processing → RoDTEP Scroll → e-Scrip → Utilisation/Transfer

This makes reconciliation easier for businesses that maintain systematic export records.

Documents Required for RoDTEP Compliance

Maintaining proper documentation is important for exporters claiming benefits under the RoDTEP Scheme 2026.

Depending on the transaction, exporters should maintain records such as:

Import Export Code (IEC)
Shipping Bills
Commercial invoices
Packing lists
Purchase orders
Export contracts
Product descriptions
HS classification records
Customs documentation
EGM information
RoDTEP calculation records
ICEGATE account records
e-Scrip details
Export accounting records
Relevant tax and duty records

These documents can help the exporter reconcile the amount claimed with the actual export transaction.

For businesses handling hundreds or thousands of export transactions, maintaining a structured digital record can also make internal reconciliation much easier.

RoDTEP Compliance Requirements

Receiving an export benefit also requires proper compliance.

Correct HS Classification

One of the most important requirements is accurate product classification.

Since RoDTEP rates are connected with tariff classifications, exporters should carefully review the applicable HS code before filing the Shipping Bill.

Incorrect classification can result in an incorrect benefit calculation or other customs complications.

Accurate FOB Value

Exporters should ensure that the declared export value is accurate.

Where the RoDTEP benefit is calculated based on FOB value and subject to a value cap, incorrect value reporting can affect the benefit calculation.

Correct Shipping Bill Declaration

The RoDTEP claim should be correctly declared in the Shipping Bill.

Exporters should ensure that their customs broker, CHA or internal export team follows the required process consistently.

Regular Reconciliation

Businesses should periodically reconcile:

Shipping Bills → EGM → RoDTEP Processing → Scroll → e-Scrip

This can help identify claims that have not been processed or amounts that have not yet appeared in the expected account.

Maintain Records

Exporters should retain supporting documentation for their claims and comply with applicable record-keeping requirements.

Annual RoDTEP Return

Another important compliance area is the Annual RoDTEP Return (ARR).

DGFT introduced an Annual RoDTEP Return requirement through Public Notice No. 27/2024-25 dated 23 October 2024.

The requirement means exporters should not consider RoDTEP compliance to be limited only to the Shipping Bill declaration.

Businesses should maintain appropriate information for annual reporting and review the latest DGFT instructions regarding the applicable filing requirements.

For companies with significant export volumes, it is useful to maintain a dedicated RoDTEP reconciliation system throughout the financial year rather than attempting to reconstruct all transactions at the end of the reporting period.

Common RoDTEP Mistakes Exporters Should Avoid

Businesses can face avoidable problems when their export documentation and RoDTEP process are not properly coordinated.

1. Incorrect HS Code

An incorrect HS classification can result in the wrong RoDTEP rate being considered.

Always verify the product classification before filing.

2. Missing RoDTEP Declaration

If the required claim declaration is not correctly captured in the Shipping Bill, the expected benefit may not be processed as anticipated.

3. Ignoring Value Caps

Exporters should not assume that the notified percentage automatically applies to the entire FOB value.

Where a per-unit cap applies, the maximum eligible benefit is restricted accordingly.

4. Not Checking ICEGATE

Businesses should regularly check their ICEGATE account for processed Shipping Bills, scrolls and e-scrip information.

ICEGATE currently provides dedicated RoDTEP tools and tutorials for exporters.

5. Poor Record Keeping

Missing invoices, Shipping Bills, product classifications or reconciliation records can make it difficult to verify the benefit received.

6. Ignoring Annual Compliance

Businesses should monitor their Annual RoDTEP Return obligations and maintain the information required for reporting.

How Businesses Can Improve RoDTEP Management

A structured internal process can make the RoDTEP Scheme 2026 easier to manage.

Businesses can create a simple export-benefit workflow:

Before Export

Verify HS code
Check RoDTEP eligibility
Check current rate
Check value cap
Confirm Shipping Bill declaration requirements

During Export

Verify invoice value
Verify product description
Confirm Shipping Bill details
Confirm RoDTEP declaration

After Export

Track EGM
Monitor claim processing
Check RoDTEP scroll
Generate e-scrip
Record scrip number and amount

During Reconciliation

Match Shipping Bill with scroll
Match scroll with e-scrip
Track utilisation
Track transfers
Maintain supporting records

This approach can be particularly useful for manufacturers and exporters handling multiple products and HS codes.

RoDTEP Scheme 2026 and Export Pricing

Export pricing is another area where exporters may consider RoDTEP.

International buyers generally compare the final landed cost of products from different suppliers and markets. Therefore, exporters need to understand all relevant costs involved in manufacturing, logistics, customs and taxation.

A RoDTEP benefit may help reduce the impact of eligible embedded duties and taxes.

However, exporters should not treat RoDTEP as guaranteed additional profit. The actual benefit depends on the applicable product rate, value cap, eligibility and successful processing of the claim.

Businesses should therefore use the applicable notified rate and cap when preparing export costing rather than using a general assumed percentage.

RoDTEP Scheme 2026: Key Points

Particular	Details
Full Form	Remission of Duties and Taxes on Exported Products
Scheme	RoDTEP
2026 extension	Up to 31 December 2026
Latest notification	DGFT Notification No. 41/2026-27
Notification date	30 September 2026
Covered categories	DTA, AA, SEZ and EOU
Applicable rates	Rates applicable on 30 September 2026
Value caps	Existing applicable caps continue
Claim declaration	Shipping Bill
Processing	Customs / ICEGATE
Benefit mechanism	Electronic duty credit scrip
Scrip management	ICEGATE e-Scrip
Scrip utilisation	Subject to applicable customs rules
Scrip transfer	Available through ICEGATE subject to requirements

The extension and continuation of the applicable rates and value caps are specified in DGFT Notification No. 41/2026-27.

Frequently Asked Questions About the RoDTEP Scheme 2026

What does RoDTEP stand for?

RoDTEP stands for Remission of Duties and Taxes on Exported Products.

It is an export remission mechanism intended to address eligible duties, taxes and levies that are not otherwise refunded.

Is the RoDTEP Scheme available in 2026?

Yes. The RoDTEP Scheme 2026 has been continued until 31 December 2026 under DGFT Notification No. 41/2026-27 dated 30 September 2026.

Which exporters can receive RoDTEP benefits?

The current extension covers eligible exports by DTA units, Advance Authorisation holders, SEZ units and EOUs, subject to product eligibility and the applicable scheme conditions.

How is the RoDTEP claim made?

The exporter declares the RoDTEP claim in the Shipping Bill. After export and EGM filing, Customs processes the claim and the eligible amount can be made available through the RoDTEP scroll and e-Scrip mechanism.

Where are RoDTEP e-Scrips generated?

RoDTEP e-Scrips are generated through the ICEGATE e-Scrip module after the eligible claims have been processed.

Can RoDTEP scrips be transferred?

ICEGATE provides functionality for transferring RoDTEP scrips to another eligible IEC holder, subject to the applicable requirements.

Do all exported products qualify?

No. Eligibility depends on the applicable product classification, RoDTEP schedule, exporter category and other scheme conditions.

Will the RoDTEP rates change during the 2026 extension?

DGFT Notification No. 41/2026-27 states that the existing rates and value caps applicable on 30 September 2026 will continue unchanged during the extension to 31 December 2026.

Conclusion

The RoDTEP Scheme 2026 continues to be an important consideration for Indian exporters looking to manage eligible embedded duties and taxes associated with exported products.

The latest DGFT notification extends the scheme until 31 December 2026 for eligible exports by DTA units, Advance Authorisation holders, SEZ units and EOUs. The applicable rates and value caps in force on 30 September 2026 continue during the extended period.

For exporters, successfully using the scheme involves more than simply knowing the applicable rate. Businesses should verify product eligibility, maintain accurate HS classifications, declare the claim correctly in the Shipping Bill, monitor EGM and customs processing, track the RoDTEP scroll and manage the resulting e-scrip through ICEGATE.

A systematic approach to export documentation can also make reconciliation easier and reduce the possibility of missed claims or incorrect calculations.

The RoDTEP Scheme 2026 should therefore be considered as part of a broader export-compliance workflow covering product classification, customs documentation, claim tracking, e-scrip management and applicable annual compliance.

Because export policies, tariff classifications, rates and procedural requirements can be amended through government notifications, exporters should verify the latest DGFT and ICEGATE requirements before relying on a specific rate or claiming a benefit for a particular product.

For manufacturers, merchant exporters and other businesses engaged in international trade, keeping the RoDTEP process integrated with the regular export documentation workflow can provide better visibility over eligible benefits while maintaining appropriate compliance controls.