## Policy Summary: Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme
**Purpose:** The Remission of Duties and Taxes on Exported Products (RoDTEP) scheme aims to enhance the competitiveness of Indian exports by reimbursing embedded taxes, duties, and levies incurred during the manufacturing and distribution process that are not refunded through other mechanisms.
**Implementation:** Effective from January 1, 2021, the scheme is administered by the Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue (DoR), Ministry of Finance, utilizing an IT-enabled platform on ICEGATE.
**Coverage:** The scheme covers a broad range of export sectors, including small and medium enterprises, encompassing over 10,500 HS codes. However, Apparel/Garments and Made-ups falling under Chapters 61, 62, and 63 are covered under the Rebate of State and Central Taxes and Levies (RoSCTL) Scheme instead.
**Expansion:** Initially applicable to units in the Domestic Tariff Area (DTA), the scheme's coverage was extended to Advance Authorisation (AA) holders, Export Oriented Units (EOUs), and units in Special Economic Zones (SEZs) until February 5, 2025, via DGFT Notification No. 70/2023 dated March 8, 2024. The scheme was reinstated for these categories effective June 1, 2025.
**Rebate Rates:** RoDTEP rebate rates and value caps for DTA units are specified in Appendix 4R, while those for AA/SEZs/EOUs are in Appendix 4RE. Both appendices are accessible on the DGFT website (www.dgft.gov.in) under the "Regulations/RoDTEP" section.
Key Entities Referenced
Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme: A scheme implemented by the Government of India to reimburse embedded taxes, duties, and levies incurred in the manufacturing and distribution process of exported goods.
Ministry of Commerce and Industry: The Indian government ministry responsible for international trade and commerce.
Central Board of Indirect Taxes and Customs (CBIC): The agency responsible for implementing the RoDTEP scheme, under the Department of Revenue, Ministry of Finance.
Department of Revenue (DoR): A department under the Ministry of Finance, involved in the implementation of the RoDTEP scheme.
ICEGATE: An IT-enabled platform managed by CBIC for implementing the RoDTEP scheme.
Rebate of State and Central Taxes and Levies (RoSCTL) Scheme: A scheme that covers Apparel/Garments and Made-ups falling under Chapters 61, 62, and 63, which are not covered under RoDTEP.
Domestic Tariff Area (DTA): Area within India that is not classified as a Special Economic Zone or Export Oriented Unit.
Special Economic Zones (SEZs): Specifically delineated duty-free enclaves treated as foreign territory for trade operations and duties and tariffs
GOVERNMENT OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
(DEPARTMENT OF COMERCE)
LOK SABHA
UNSTARRED QUESTION No. 1454
ANSWERED ON 29/07/2025
REMISSION OF DUTIES AND TAXES ON EXPORTED PRODUCTS
1454. Shri Manoj Tiwari:
Shri Bharatsinhji Shankarji Dabhi:
Shri Kota Srinivasa Poojary:
Shri Chintamani Maharaj:
Will the Minister of COMMERCE AND INDUSTRY (वाणिज्य एवं उद्योग मंत्री) be pleased to
state:
(a) whether the Remission of Duties and Taxes on Exported Products (RODTEP) scheme
is currently being implemented to support exporters across sectors, if so, the details thereof;
(b) whether the Government has taken steps to expand the coverage of the scheme to
include SEZs, EOUs, and Advance Authorisation holders, if so, the details thereof;
(c) whether the expanded coverage has led to increased participation by small and
medium exporters; and
(d) if so, the details thereof?
ANSWER
वाणिज्य एवं उद्योग मंत्रालय में राज्य मंत्री (श्री णिणिन प्रसाद)
THE MINISTER OF STATE IN THE MINISTRY OF COMMERCE AND INDUSTRY
(SHRI JITIN PRASADA)
(a) to (d): The Government notified the Remission of Duties and Taxes on Exported
Products (RoDTEP) Scheme with effect from 01.01.2021, to reimburse embedded taxes, duties,
and levies that are not being refunded under any other existing mechanism at the central, state, or
local level, but are incurred in the manufacturing and distribution process of exported goods.
This scheme aims to improve the cost competitiveness of Indian exports in the global market.
1The Scheme is implemented by the Central Board of Indirect Taxes and Customs (CBIC),
Department of Revenue (DoR), Ministry of Finance, through an end-to-end IT-enabled platform
hosted on ICEGATE, managed by CBIC.
The scheme covers a wide spectrum of export sectors, including small and medium enterprises,
encompassing more than 10,500 HS codes. However, Apparel/Garments and Made-ups falling
under Chapters 61, 62, and 63 are not covered under RoDTEP, as they are already being covered
under the Rebate of State and Central Taxes and Levies (RoSCTL) Scheme.
Initially, the Scheme was applicable to units operating in the Domestic Tariff Area (DTA).
Subsequently, vide DGFT Notification No. 70/2023 dated 08.03.2024, its coverage was extended
to Advance Authorisation (AA) holders, Export Oriented Units (EOUs), and units in Special
Economic Zones (SEZs) till 05.02.2025. The scheme was further reinstated for these categories
with effect from 01.06.2025.
The RoDTEP rebate rates and value caps for DTA units are notified in Appendix 4R, and those
for AA/SEZs/EOUs are notified in Appendix 4RE. Both appendices are available on the DGFT
website (www.dgft.gov.in) under the link ‘Regulations > RoDTEP’.
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