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Tax refund

RoDTEP

Remission of Duties and Taxes on Exported Products

Refunds hidden taxes (fuel, electricity duty, mandi tax, stamp duty and the like) that are not refunded any other way, as a percentage of FOB value.

Current status

Extended up to 31 December 2026 for DTA, Advance Authorisation, SEZ and EOU exports, at the Appendix 4R/4RE rates in force on 30 September 2026 (DGFT Notification No. 41/2026-27 dated 30 Sep 2026; PIB, 2 Oct 2026). Check DGFT for what applies after 31 Dec 2026.

dgft.gov.in ↗

What you get

A rebate at the notified rate (a percentage of FOB, often with a rupee cap per unit) for your 8-digit HS code, credited as an electronic scrip in your ICEGATE ledger. You can use it to pay basic customs duty on imports, or transfer it to another importer.

Who can use it

Exporters of products listed in Appendix 4R (normal DTA exporters) or Appendix 4RE (exports by Advance Authorisation holders, EOUs and SEZ units). Not available for deemed exports, restricted or prohibited items, goods with export duty or minimum export price, re-exports, or shipments from non-EDI ports.

How to claim it

  1. Look up your HS code and rate in Appendix 4R or 4RE on dgft.gov.in (Regulations → RoDTEP).
  2. Register your IEC and bank account on ICEGATE.
  3. Declare the RoDTEP claim in the shipping bill for each item — it cannot be added later.
  4. After the export (EGM filed), create the claim and generate the scrip on ICEGATE.

Watch out for

  • If the export payment is not received within the RBI time limit, the rebate is treated as never allowed and must be returned.
  • Rates change. In February 2026 rates were cut to 50% (Notification 60/2025-26) and restored from 23 March 2026 (Notification 66/2025-26). Schedules were revised from 1 May 2026 (Notification 15/2026-27). Always check the rate on the day of shipment.
  • The scheme works within a yearly budget, so the government can recalibrate rates at short notice.
Sources (6)
  1. PIB, 2 Oct 2026 — RoDTEP extended up to 31 Dec 2026
  2. PIB, 23 Mar 2026 — RoDTEP rates and value caps restored
  3. DGFT Notification 66 (restoration of rates)
  4. PIB — Revised RoDTEP schedules aligned with amended Customs Tariff
  5. FTP 2023 Chapter 4 (as on 20.04.2026) — paras 4.54 to 4.59
  6. DGFT RoDTEP page (Appendix 4R / 4RE)