RoDTEP in 2026: Status, Rates, the 31 December Deadline and How to Claim

The 2026 timeline: the live tracker

RoDTEP changed more in the first nine months of 2026 than in the previous two years. Here is each step, newest first.

What RoDTEP is

RoDTEP (Remission of Duties and Taxes on Exported Products) refunds central, state and local taxes and levies that remain embedded in an exported product and are not returned by any other scheme. Examples include fuel and electricity duty and mandi tax. The refund is a notified percentage of the FOB value, with a per-unit cap on some products. It replaced the older MEIS, which gave credits linked to export value without reference to taxes actually borne.

• Who: exporters of goods, both manufacturers and merchant exporters, with an Importer Exporter Code. There is no minimum turnover.
• Where it applies: domestic (DTA) exports under Appendix 4R, and Advance Authorisation, EOU and SEZ exports under Appendix 4RE.
• What it is not: it does not apply to services, and it does not refund taxes that are already neutralised through GST input credit or duty drawback.
• How it is paid: as a transferable electronic credit (an e-scrip) on ICEGATE, not as cash in your bank account. Exporters can use it to pay basic customs duty on imports or transfer it to another IEC holder.

How to find your rate

1. Get the 8-digit ITC-HS code for your product from your commercial invoice and shipping bill. The first six digits are the global HS code.
2. Open the appendix on the DGFT website. Appendix 4R covers domestic exports, and Appendix 4RE covers Advance Authorisation, EOU and SEZ exports. Search the code in the rate list.
3. Note both figures: the rate as a percentage of FOB value, and the per-unit value cap if one is shown (for example a rupee amount per kilogram or per piece).
4. Calculate your benefit: the lower of (rate x FOB value) and (cap x quantity).
5. Check the date. Use the rate list in force on the date of export. The September 2026 notification keeps the rates and caps as on 30 September 2026 until 31 December 2026.

Worked example (illustrative figures)

The rate and cap above are made up to show the method. Always use the figures for your own HS code from the appendix.

Trade guides report that rates run from roughly 0.3% to 4.3% of FOB value, and that Appendix 4RE rates are set separately from Appendix 4R. Treat any band as indicative, and look up your own line.

How to claim on the shipping bill and ICEGATE

1. Be registered. You need a valid IEC and an ICEGATE login (with a digital signature where required). Your AD code and bank account should already be registered, as in Guide 1.
2. Declare the claim on the shipping bill. When the shipping bill is filed, the RoDTEP declaration is made for each eligible item, in the declarations table, so that the system can calculate the claim. This cannot be added later.
3. Customs processes the bill. After processing and the filing of the export manifest, the claim is calculated automatically on the declared FOB value, subject to the notified rate and per-unit cap.
4. A scroll is generated. A scroll listing each shipping bill and its admissible amount appears in your ICEGATE account.
5. Create your RoDTEP credit ledger in the credit ledger section of ICEGATE, if you have not done so.
6. Generate the e-scrip. Select the eligible shipping bills in the e-scrip section and generate a transferable e-scrip.
7. Use or transfer it. Quote the scrip details in a Bill of Entry to pay basic customs duty, or transfer it to another IEC holder through ICEGATE with the OTP check.

Sources: ICEGATE advisory on e-scrips for export incentive schemes and ICEGATE FAQs on RoDTEP, supported by trade guides. Menu names on ICEGATE can change.

RoDTEP with drawback, RoSCTL, GST refunds and EPM

Plan for 31 December and 2027

The scheme has been extended in short windows. Here is how to plan for each outcome.

• Price with a buffer. For long contracts running past 31 December 2026, do not build RoDTEP into a fixed price without a clause for the scheme ending or changing.
• Know your exposure. Work out what RoDTEP is worth on your product mix. Use the estimator above, and see whether it is a thin or a thick part of your margin.
• Watch mid-December. Earlier extensions arrived at the very end of the window, so check DGFT’s notifications in the last two weeks of December.
• Collect what is due. Make sure every eligible shipping bill from 2026 has been scrolled and turned into an e-scrip before you close your books.
• Revisit the February to March 2026 window. Confirm that shipments in that period were credited at the restored rates.

Mistakes that cost exporters money

• Filing the shipping bill without the RoDTEP declaration, which cannot be corrected later.
• Using the wrong HS code, so the rate, the cap or the eligibility is wrong.
• Forgetting to create the RoDTEP credit ledger and generate the e-scrip, so credit sits unused.
• Ignoring the per-unit cap when estimating the benefit.
• Assuming the 50% cut of February 2026 still applies, or not checking the ledger for that window.
• Looking at Appendix 4R when your export falls under Advance Authorisation, EOU or SEZ rules (Appendix 4RE).
• Treating RoDTEP as cash. It is an electronic credit, not a bank refund.
• Building RoDTEP into long fixed-price contracts that run past 31 December 2026.
• Relying on an old blog’s rates without checking the current appendix and the date.
• Not checking IEC, AD code and bank details on ICEGATE, so claims fail validation.

Printable RoDTEP checklist

• My IEC, ICEGATE login and digital signature are active
• My customs broker declares RoDTEP on every eligible shipping bill
• I have looked up each product’s 8-digit HS code in Appendix 4R or 4RE
• Rate and per-unit cap noted for each product, with the date I checked
• RoDTEP credit ledger created on ICEGATE
• Scrolls reviewed and e-scrips generated for processed shipping bills each month
• Shipping bills from 23 February to 31 March 2026 checked against the restored rates
• Plan for the 31 December 2026 end date in place, including pricing clauses
• A reminder set for the second half of December to check for an extension
• I know how I will use or transfer my scrips

Print this page for your claims file. The layout prints cleanly.

Dates to bookmark

Glossary

Official sources directory

Always confirm on the issuing source. These are the notifications and portals this guide relies on.

Notifications referred to in this guide

Portals

Verified from DGFT notification texts as reproduced by publishers, an ICEGATE advisory, the Ministry of Commerce statement of 24 March 2026 and trade reports. Confirm on dgft.gov.in before you rely on a rate or date.

Frequently asked questions

Knowledgebase series and change log

Coming next: the export documents checklist, with a downloadable PDF.

Change log

We re-check this page whenever DGFT issues a RoDTEP notification. If you spot something outdated, tell us through the contact page.

Disclaimer. LinksIndia is an independent directory and not a government body. This guide is general information and not legal, tax or financial advice. Scheme rules change by notification. Confirm with the official source or a qualified professional before acting.