RoDTEP (Remission of Duties and Taxes on Exported Products) is an export benefit scheme of the Government of India. It aims to refund certain central, state, and local duties, taxes, and levies on eligible exported products that are not refunded through other mechanisms.
The benefit is provided as a transferable e-scrip, which can generally be used to pay customs duties. The applicable rate and eligible products are notified by the Government and may change from time to time.
How It Works:
- Exporters ship eligible goods.
- The RoDTEP claim is made in the shipping bill.
- Customs processes the export.
- Eligible benefit is credited as an e-scrip.
- Exporters use or transfer the e-scrip.
Benefits:
- Reduces the tax burden on exports
- Improves export competitiveness
- Provides support through transferable e-scrips
- Helps offset eligible unrefunded duties and taxes
Example:
An Indian exporter ships eligible products worth ₹10 lakh and claims RoDTEP in the shipping bill. If the applicable rate provides a ₹20,000 benefit, the exporter receives a ₹20,000 RoDTEP e-scrip.