Here is an uncomfortable truth we run into often: many exporters are shipping money out of the country and never claiming it back. India runs several schemes specifically to refund the hidden taxes baked into your exports - yet a surprising number of businesses, especially smaller ones, either under-claim them or miss a step and forfeit the benefit. In 2026, with the schemes extended and the whole process digital on ICEGATE, there is no good reason to leave that money behind.
This guide is about capturing every rupee: how RoDTEP works, the exact claim steps, how long it takes, why claims fail, and where Duty Drawback and RoSCTL stack on top.
What RoDTEP Refunds - in Plain Terms
RoDTEP stands for Remission of Duties and Taxes on Exported Products. It is India's main WTO-compliant export remission scheme, and its logic is that exports should not carry domestic taxes. It refunds the embedded central, state and local levies on your exported goods that no other scheme covers - things like duties on the fuel used in transport, electricity duty and similar hidden costs - and pays them back as a transferable credit.
The scheme has been extended through 30 September 2026 and covers exports from DTA units, Advance Authorisation holders, EOUs and SEZ units. Benefit rates typically run from about 0.5% to 3.0% of export value under Schedule 4R, with lower rates under Schedule 4RE. The exact rate hangs on your product's HS code - one more reason accurate HS classification directly affects your money.
A Small Example That Adds Up
Take an exporter shipping ₹4 crore a year with an average RoDTEP rate of 1.5%. That is around ₹6 lakh a year in remission credits - money that either offsets your duties or is transferred for value. Miss the claim through a filing slip, and that ₹6 lakh simply never arrives. Now stack Duty Drawback on eligible inputs on top, and the annual figure a mid-size exporter leaves unclaimed can be substantial. This is not an edge case; it is one of the most common gaps we find when we review an exporter's past shipping bills. Most exporters who come to us have never activated their ICEGATE e-scrip ledger - the credits are generated and simply sit there, unused, until they lapse.
How to Claim RoDTEP on ICEGATE - Step by Step
The process is entirely online, but the order is strict and the first step is unforgiving:
- Declare RoDTEP in the electronic Shipping Bill at the time of filing. There are no back-dated claims. Miss this box and the benefit is gone for that shipment.
- The carrier files the EGM (Export General Manifest) after the vessel or flight departs.
- Customs processes eligibility and generates a RoDTEP scroll listing your eligible shipping bills and credit amounts, tagged to your IEC in your ICEGATE account.
- Generate your e-scrip credit ledger in ICEGATE.
- Use or transfer the e-scrip - apply the credit against your own duties, or transfer it to another IEC by entering their details and authenticating via OTP or DSC.
You need a valid IEC and an active ICEGATE registration to run any of this.
How Long It Takes
Once the EGM is filed correctly, scroll generation and credit availability follow through the ICEGATE workflow rather than requiring manual chasing. The practical delays we see are almost never the system - they are errors upstream in the shipping bill that stall the scroll. Get the shipping bill right and the credit flows; get it wrong and you spend weeks correcting instead of collecting.
Suspect you are under-claiming? Send us a sample of recent shipping bills and we will run a free export-incentive check to show what you may be missing. Book a free review or share your bills via the enquiry form.
Why RoDTEP Claims Get Rejected or Stuck
In our experience, lost or delayed RoDTEP almost always traces to one of these:
- RoDTEP not declared at the shipping bill stage - the single biggest and most permanent loss, because it cannot be fixed later.
- Errors in the Shipping Bill - wrong HS code, quantity or value that block or reduce the scroll.
- An inactive or incorrectly linked IEC on ICEGATE, so the e-scrip ledger cannot be created.
- Claiming the wrong scheme, or failing to stack schemes that could be claimed together.
- Ignoring generated e-scrips until they lapse.
Every one of these is preventable with disciplined filing and a periodic review.
RoDTEP vs Duty Drawback vs RoSCTL
Exporters confuse these constantly, and the confusion costs money. They are distinct, and in many cases you can claim more than one:
| Scheme | What it refunds | Applies to | Claimed via |
|---|---|---|---|
| RoDTEP | Embedded central, state and local taxes | Most exporters | Shipping Bill / ICEGATE e-scrip |
| Duty Drawback | Customs duty on imported inputs | Exporters using imported inputs | Shipping Bill |
| RoSCTL | State and central levies | Apparel and made-up textiles | Shipping Bill |
- RoDTEP refunds embedded central, state and local taxes not refunded elsewhere.
- Duty Drawback refunds the customs duty paid on imported inputs used to make your exported goods. In most cases it can be claimed in addition to RoDTEP.
- RoSCTL (Rebate of State and Central Taxes and Levies) is specific to apparel and made-up textile exports, rebating state and central levies for that sector.
Knowing which apply to your product - and stacking them where the rules allow - is where full value is captured or left behind.
A Recovery Story We See Repeatedly
A common pattern: an exporter comes to us convinced their previous filings were fine. We review a few months of shipping bills and find RoDTEP was never declared on a chunk of them, or the HS code used gave a lower rate than the product qualified for. Some of it is recoverable, some is permanently lost to the missed declaration. The lesson clients take away is always the same - the cheapest time to fix a RoDTEP claim is before the shipping bill is filed, not after. A one-time trade compliance audit of past shipments is how most of them find the leak.
People Also Ask
What is the RoDTEP scheme?
RoDTEP (Remission of Duties and Taxes on Exported Products) is India's WTO-compliant scheme that refunds embedded central, state and local taxes on exported goods not refunded elsewhere, paid as a transferable credit through ICEGATE.
What are the RoDTEP rates in 2026?
Rates typically range from about 0.5% to 3.0% of export value under Schedule 4R, with lower rates under Schedule 4RE. The exact rate depends on your HS code. The scheme is extended through 30 September 2026.
Can I claim both RoDTEP and Duty Drawback?
In most cases, yes. RoDTEP refunds embedded taxes; Duty Drawback refunds customs duty on imported inputs. They are separate schemes and can often be claimed together.
How do I claim RoDTEP step by step?
Declare RoDTEP in the electronic Shipping Bill when filing (no back-dated claims), let the carrier file the EGM, then access the generated scroll and e-scrip in your ICEGATE account against your IEC, and use or transfer the credit.
Why was my RoDTEP claim rejected?
The usual causes are not declaring RoDTEP at the shipping bill stage, errors in the shipping bill, an inactive or wrongly linked IEC, or claiming the wrong scheme. Most are preventable at filing.
What is RoSCTL and who can claim it?
RoSCTL (Rebate of State and Central Taxes and Levies) is a scheme for apparel and made-up textile exporters, rebating state and central levies on those products.
Do I need to be on ICEGATE to claim RoDTEP?
Yes. You need a valid IEC and an active ICEGATE registration to generate the e-scrip credit ledger and use or transfer your credits.
Can I recover RoDTEP I missed on past shipments?
Sometimes. Errors that can be amended may allow recovery, but a benefit never declared at the shipping bill stage is generally lost. A review of past shipping bills shows what is still recoverable.
Before You File
Every shipping bill is a chance to claim - or to lose - money. Before you file, check:
- RoDTEP is declared on the Shipping Bill itself (it cannot be added later).
- Your HS code is correct, so you receive the right RoDTEP rate.
- Your IEC is active and correctly linked on ICEGATE.
- You have identified any Duty Drawback or RoSCTL you can claim alongside.
- Existing e-scrips are being used or transferred, not left to lapse.
Get those right and the credits flow. For related reading, see our courier and e-commerce export guide and our ICEGATE 2.0 explainer.
Think there is money you have not collected? Send us your recent shipping bills for a free export-incentive review and we will tell you what you are owed. Book a free consultation or use the enquiry form.
