DGFT's RoDTEP Scheme: How Exporters Can Maximise Refunds

The Remission of Duties and Taxes on Exported Products (RoDTEP) scheme has quietly become the most valuable export incentive on the Indian statute book. In 2025-26 the notified rates were revised for over 8,500 HS codes, with an average uplift of 0.3 percentage points.

Who is eligible?

All merchant and manufacturer exporters, including SEZ and EOU units (since March 2024), can claim RoDTEP on shipping bills filed with the DGFT electronic ledger enabled. Advance authorisation holders are eligible too, subject to reconciliation.

How to structure the claim

Ensure your shipping bill carries the RoDTEP declaration; use the correct HS-code granularity; and match the FOB value in ICEGATE against the invoice. Mismatches result in scroll-generation delays of up to 90 days.

Common pitfalls

• Missing the RoDTEP declaration on the first shipping bill of an ad-hoc export series.
• Failing to migrate the e-scrip ledger to the new DGFT portal after the June 2025 upgrade.
• Selling scrips at deep discounts to unrelated parties without a valid e-BRC — flagged by GSTIN reconciliation.

Our DGFT team routinely helps exporters recover missed RoDTEP claims through supplementary declarations. If your recent shipping bills lack the declaration, do not assume the money is lost.