RoDTEP: E-Scrips and the Annual RoDTEP Return

RoDTEP explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.

RoDTEP has one unforgiving rule that sits ahead of everything else. If the intention to claim is not declared in the shipping bill, nothing accrues — and there is no subsequent application, appeal or condonation. The scheme is lost at the point of export.

RoDTEP replaced MEIS from 1 January 2021, notified by Notification No. 19/2021-Customs dated 17 August 2021 with operational details in CBIC Circular No. 22/2021-Customs dated 30 August 2021. It "aims to refund embedded duties and taxes not exempted or refunded through other WTO-compliant schemes", as transferable duty credit e-scrips calculated as a percentage of FOB export value, ranging from 0.5% to 4.3%, with rates in Appendix 4R (general exports) and Appendix 4RE (SEZs, EOUs and Advance Authorisations). Since Public Notice No. 27/2024-25 dated 23 October 2024, exporters claiming over ₹1 crore must file an Annual RoDTEP Return.

Why the scheme exists

The origin is a WTO dispute, and the Handbook sets it out:

"The RoDTEP scheme emerged as a response to a complaint filed by the United States against India at the WTO. The United States expressed concerns regarding the export subsidies provided… through the MEIS Scheme, which they alleged granted undue advantages to Indian exporters and violated WTO norms. The WTO case ultimately favored the United States… prompting India to develop a new WTO-compliant scheme."

The compliance logic is the difference between a subsidy and a remission. MEIS rewarded exports of notified goods to notified markets — an export subsidy. RoDTEP refunds embedded taxes actually borne and not otherwise refunded, which WTO rules permit.

The chronology: Budget Speech 1 February 2020 → Union Cabinet approval 13 March 2020 → implementation 1 January 2021.

The rule that decides everything

"W.e.f. 01.01.2021, it is mandatory for the exporters to indicate in their Shipping Bill whether or not they intend to claim RODTEP on the export items. It has been categorically specified by the CBIC that, if RODTEP is not specifically claimed in the Shipping Bill, no RODTEP would accrue to the exporter."

There is no remedy afterwards. The Handbook poses the question directly — what should an exporter do who missed the declaration on past transactions — and the answer is simply the rule. The entitlement never arose.

Which makes the declaration a shipping-bill control, not a scheme application. It belongs in the export documentation checklist alongside the LUT number and the EPCG authorisation number, not in the incentives workflow.

How the claim moves through the system

• "the exporter must submit a claim for RODTEP in the shipping bill by making a declaration";
• "Once the Electronic Gateway (EGM) is filed, Customs will process the claim";
• "a scroll containing all individual shipping bills for the admissible amount will be generated and made available in the user's account at ICEGATE";
• "Users can create a RODTEP credit ledger account under the Credit Ledger tab… by IECs who have registered on ICEGATE with a Digital Signature Certificate (DSC)";
• "The exporter can log in… and generate a scrip after selecting the relevant shipping bills."

Creating the e-scrip account is done through the "E-scrip" tab under "Our Services" at icegate.gov.in, selecting the scheme — RoSCTL or RoDTEP — and clicking "Create E-scrip Account". From the resulting home page the user can access shipping bill details, scrip details, transaction details, scrip transfer, approve scrip transfer, and add scheme.

The benefit is never cash. "RODTEP would be issued in the form of transferrable e-scrips which will be maintained in an electronic credit ledger by the CBIC and could be used for paying Basic Customs Duty on import of goods or may be transferred electronically to other party. The benefit will not be in the form of direct credit to the bank account."

That is the point of contrast with drawback, which is disbursed directly to the exporter's account. Duty drawback →

The Annual RoDTEP Return

Public Notice No. 27/2024-25 dated 23 October 2024 requires exporters claiming RoDTEP to file an ARR in the format at Appendix-4RR of the HBP 2023.

Its purpose is "to assess the nature of inputs used in export production and the amount of actual taxes and duties incurred, as permitted under Para 4.54 of the FTP."

The mechanics:

Note that the consequence is prospective and retrospective at once. Non-filing stops future scrolls and holds back shipping bills already filed — so a single missed return can freeze an entire year's entitlement until the fee is paid.

Rates, and where to find them

• Benefits are "calculated as a percentage of FOB export value, with specific rates and caps announced periodically";
• "Rates vary by sector and product category, ranging from 0.5% to 4.3%";
• Appendix 4R — most general exports;
• Appendix 4RE — SEZs, EOUs and Advance Authorisations.

The separate appendix for SEZs, EOUs and AA holders reflects that those exporters already receive duty relief upstream, so the embedded-tax residue RoDTEP addresses is smaller.

What RoDTEP can and cannot be combined with

It replaced MEIS and RoSCTL — "RoDTEP will replace the existing MEIS and RoSCTL benefits."

But RoSCTL survives for apparel and made-ups, and the two are mutually exclusive there: "ROSCTL Scheme is eligible for the export of apparels and made-ups only, i.e., the textile goods covered under Chapter 61, 62 & 63 of the HS Tariff Code. Hence, for exports of apparels and Made-ups RODTEP is not available, if such products are covered under the ROSCTL. For other textile items, RODTEP may be claimed at the prescribed rates." RoSCTL →

It can be combined with EPCG. "The restriction under the Scheme does not cover the capital goods imported under EPCG Scheme. Thus, exporter may continue to claim the benefit of EPCG and RODTEP simultaneously."

It can be claimed on exports made with payment of GST. "Yes, there are no restrictions of making export of goods on payment of GST simultaneous to claiming benefit of RODTEP."

And a merchant exporter buying at the 0.1% concessional GST rate can claim it, provided the goods are "directly exported from India to outside India in respect of goods manufactured in India."

Key takeaways

• RoDTEP replaced MEIS from 01.01.2021 after a WTO ruling against India on MEIS.
• Notified by Notification No. 19/2021-Customs; operationalised by Circular No. 22/2021-Customs.
• If not declared in the shipping bill, no RoDTEP accrues — there is no later remedy.
• Benefits are transferable e-scrips in an ICEGATE credit ledger, usable against BCD or transferable — never a bank credit.
• Rates are 0.5% to 4.3% of FOB, in Appendix 4R and, for SEZs/EOUs/AA, Appendix 4RE.
• ARR under PN No. 27/2024-25: claims over ₹1 crore, filed by 31 March of the following year; ₹10,000 late fee to 30 June, ₹20,000 after; scrolls resume within 45 days of payment.
• RoDTEP and RoSCTL are mutually exclusive for Chapters 61, 62 and 63; other textiles may claim RoDTEP.
• RoDTEP works alongside EPCG, and alongside export on payment of GST.

Read next

• RoSCTL for Apparel and Made-Ups
• Duty Drawback: All Industry Rate, Brand Rate and Re-Export
• EPCG Scheme: Six Times Duty Saved, and the Average Export Obligation

Disclaimer: Positions stated as on 5 September 2026, based on Notification No. 19/2021-Customs dated 17 August 2021, CBIC Circular No. 22/2021-Customs dated 30 August 2021, Para 4.54 of the Foreign Trade Policy 2023, Appendices 4R, 4RE and 4RR of the Handbook of Procedures 2023 and DGFT Public Notice No. 27/2024-25 dated 23 October 2024, as reproduced in the ICAI Handbook on Foreign Trade Policy – Incentives, Schemes & Related FAQs (November 2025, 2nd Edition).