Scheme Information
| Sl No | Particulars | Meanings / Definitions |
| 1 | RoDTEP full form | Remission of Duties and Taxes on Exported Products |
| 2 | RoDTEP Purpose | To refund currently unrefunded Duties / taxes / levies at the Central, State and local level, borne on the exported product, prior stage cumulative indirect duties / taxes / levies on goods and services used in the production & distribution of the exported product |
| 3 | Period (Effective Date) | Scheme effective from 01-01-2021 |
| 4 | Mode of Application | Online |
| 5 | Benefit | % on FOB Value of Exports |
| 6 | Condition | Realisation of Sale proceeds within time period allowed by RBI, as per FEMA, 1999 (not necessarily required e-BRC at the time of claiming RoDTEP) |
| 7 | Quantum of Incentive | Rates as notified in Appendix-4R (% or with Cap) |
| 8 | Nature of Rebate | e-Scrips |
| 9 | Usage of e-Scrips | Only for payment of Basic Customs Duty |
| 10 | Validity of e-Scrips Generation | Two years from the scroll data |
| 11 | Validity of e-Scrips Utilisation / Sale | Two years from the scrip generation date |
| 12 | Transferability | Freely Transferable to another IEC holder who has e-ledger (entire duty credit amount at a time, part amount not allowed) |
| 13 | Initial Cost / Financial Implication | Govt Fees for IEC, Digital Certificate Cost, ICEGATE Registration Cost, RoDTEP Account Credit Ledger Creation, Consultancy Service Charges |
| 14 | Liability | Over-Claim / Claim based on Mis-declaration / Non-realisation of Export proceedings / Foreign Exchange, Customs may call back RoDTEP Claim alongwith penal interest as applicable. |
Procedure / Compliance
| Sl No | Check Points |
| 1 | Mandatory Intent Declaration / Scheme Code / Scheme Reward Column i.e., "RODTEPY" on Shipping Bill to claim RoDTEP, if not cannot Claim. |
| 2 | Get ICEGATE Registration |
| 3 | Required to open RoDTEP Credit Ledger Account in ICEGATE System |
Benefit
| 1 | RoDTEP Refund / Rebate is a Percentage (%) on SB FOB Value, with a value cap per unit of the Exported Product (if applicable) |
How to Claim
| 1 | ICEGATE Registration |
| 2 | Creation of RoDTEP Credit Ledger Account at ICEGATE |
| 3 | e-Scrip will be generated and kept in e-Ledger. |
| 4 | Exporter can Transfer / Sale to any Importer for encashment of e-Scrip. It is not direct money transfer (NEFT / RTGS). |
| 5 | Claim Frequency and application methodology will be intimated, upon receipt of operational guidelines from Dept. |
Ineligible Categories / Supplies
| 1 | Export of imported goods covered under para 2.46 of FTP |
| 2 | Export through transhipment (exports originating in third country) |
| 3 | Export products which are subject to Minimum Export price or export duty |
| 4 | Products which are restricted for export under Schedule 2 of Export Policy in ITC (HS) |
| 5 | Products which are prohibited for export under Schedule 2 of Export Policy in ITC (HS) |
| 6 | Deemed Exports |
| 7 | Supplies from DTA to SEZ / FTWZ |
| 8 | Products manufactured in EHTP and BTP |
| 9 | Products manufactured party / wholly in warehouse as provided in Section 65 of the Customs Act |
| 10 | Products manufactured or exported in discharge of export obligation against Advance Authorisation / DFIA |
| 11 | Products manufactured / exported by EOU |
| 12 | Products manufactured / exported by SEZ / FTZ / EPZ |
| 13 | Products manufactured / exported availing the benefit of Notification No. 32/1997 - Customs dated 01 April 1997 |
| 14 | Exports from non-EDI port |
| 15 | Goods taken into use after manufacture |
Challenging Grounds / Critical Stages in RoDTEP Scheme
| 1 | Mismatch of Export Product Description |
| 2 | Mismatch of Export Product ITC (HS) Code |
| 3 | Non-endorsement of Scheme Code in Export Invoice, Shipping Bill / Bill of Export |
| 4 | Non-endorsement of Intent Declaration as per guidelines in Export Invoice, Shipping Bill / Bill of Export |
| 5 | Non-selection of RoDTEP in Scheme Reward Column |
Checklist - RoDTEP
Master Documents (One-time Requirement)| Sl No | Document Type |
| 1 | IEC Copy |
| 2 | Aadhaar Copy |
| 3 | PAN Copy |
| 4 | Valid Digital Certificate - Class III Combo with encryption |
| 5 | Authorization letter (in case account is registered in name of employee, not required in case of Director) |
Services offered by KC
| 1 | RoDTEP Sale |
| 2 | RoDTEP Purchase |
| 3 | RoDTEP Scrip generation |
| 4 | RoDTEP Scheme overview |
| 5 | RoDTEP Consultants |