RoDTEP Scheme for Indian Exporters: Claiming Duty Credit Scrips and Portal Process for AY 2026-27

RoDTEP: Your Window to Recover Embedded Duties on Exports

The RoDTEP (Remission of Duties and Taxes on Exported Products) scheme is India's flagship export incentive under the Foreign Trade Policy 2015-2020 (extended). It refunds embedded duties and taxes paid during export production--duties on inputs, fuel, electricity, and even some service taxes that cannot be credited under GST or ITC rules.

Unlike MEIS or RODTEP's predecessors, RoDTEP operates on a positive list of HS codes with fixed remission rates (0.5% to 5% of FOB value). The scheme is live, operational, and claimable via the DGFT online portal. Here's how to navigate it correctly for AY 2026-27.

Which HS Codes Are Eligible?

RoDTEP covers 4,290 HS codes across sectors:

• Textiles (apparel, fabrics, yarn)
• Leather and footwear
• Engineering goods (machinery, tools, auto components)
• Gems and jewelry (select categories)
• Chemicals and pharmaceuticals
• Food products (spices, tea, coffee, rice)
• Minerals and ores
• Plastic products

Each HS code has a fixed remission rate notified by the DGFT. For example:

• Apparels (HS 6204, 6205, 6206): typically 4% to 5%
• Footwear (HS 6402, 6403): typically 3% to 4%
• Engineering goods (select codes): 0.5% to 2%

Critical: Not all HS codes are covered. You must verify your product's HS code against the official DGFT RoDTEP list before claiming. If your code is not listed, you are ineligible--no exceptions.

Access the full list via the DGFT website or consult your CA, as updates happen periodically.

Eligibility Conditions You Must Meet

Before rushing to the portal:

• Export Value: You must have exported goods under the eligible HS code(s) during the claim period (financial year).
• Merchandise Exports: RoDTEP applies only to goods; services are excluded.
• No Double Benefit: You cannot claim RoDTEP and MEIS, SEIS, or other schemes for the same shipment.
• Valid IEC: Your Importer Exporter Code (IEC) with the DGFT must be active and in good standing.
• GST Compliance: Ensure your GST returns (GSTR-1) are filed correctly and match your export invoices.
• Shipping Bill: Your export must be documented via a valid shipping bill in the ICEGATE system.

The RoDTEP Online Portal: Step-by-Step

1. Login and Document Upload

Navigate to the official RoDTEP portal (https://rodtep.dgft.gov.in or the DGFT website link):

• Log in using your IEC and credentials.
• The portal displays your eligible shipping bills for the chosen period.
• Select the shipping bill(s) and HS code(s) for which you wish to claim RoDTEP.

2. Claim Filing

• The system auto-calculates the remission amount based on the notified rate for your HS code and FOB value.
• Review the claim. Confirm the FOB value matches your commercial invoice and shipping bill.
• Submit the claim. The portal issues a Claim Reference Number (CRN).

3. Verification and Approval

• The DGFT or designated authority verifies the claim against shipping bills and GST data (real-time linkage).
• Claims are typically processed within 30-60 days (though timelines vary).
• Approval status is visible on the portal. You receive a notification.

4. Duty Credit Scrip Issuance

Once approved, a Duty Credit Scrip (DCS) is issued electronically:

• The scrip is linked to your IEC in the DGFT system.
• Scrip value = Remission amount (in INR).
• Validity: 2 years from date of issue (extendable in certain cases).

Using Your Duty Credit Scrip

The DCS can be used for:

• Import payments: Pay customs duties on your imports using the scrip (e.g., raw materials, capital goods).
• Duty payment: Pay basic customs duty, additional duties, or even integrated GST on eligible imports.
• Sale/Transfer: Under strict conditions, you may transfer the scrip to another exporter or allow your supplier to use it (requires DGFT approval for designated schemes; check current rules).

You cannot redeem DCS as cash. It is a non-transferable duty credit (unless notified otherwise by DGFT).

Common Pitfalls to Avoid

• Wrong HS Code: Claiming under an ineligible or miscoded HS code leads to rejection. Always verify the 8-digit code.
• Mismatch in FOB Value: The portal cross-checks FOB values with shipping bills and GST GSTR-1. Any discrepancy triggers scrutiny.
• GST Non-Compliance: If your GST returns are not filed or show inconsistencies with export claims, the portal may flag the claim.
• Late Claims: There is a time limit (typically 180 days or as notified) from the date of export to file the claim. Missing this means loss of benefit.
• Double Claim: Filing the same export shipment under multiple schemes or claiming both RoDTEP and other incentives on the same good.

Recent Changes and AY 2026-27 Position

For AY 2026-27, RoDTEP remains active and notified. The DGFT periodically updates the HS code list and rates; check the official notification before filing.

As of recent updates, the scheme covers goods exported on or after the notification date. Retroactive claims have specific cutoff dates; verify your export date falls within the claimable period.

Filing Timeline and Best Practice

• File claims within 180 days of export (shipping bill date).
• Maintain complete documentation: invoices, packing lists, shipping bills, GST GSTR-1, and bank statements.
• Work with your CA to ensure HS code classification is correct before shipping.
• If GST on exports is reversed (ITC denied), document this to support your RoDTEP claim (embedded tax component).

Final Word

RoDTEP is a real, recoverable benefit--not a subsidy or discretionary grant. It reflects embedded duties and taxes legitimately paid. The online portal is straightforward if you meet the conditions. The challenge is accuracy: correct HS code, correct FOB, timely filing, and clean GST records.

I'm CA Harun Raaj, Visakhapatnam. If your RoDTEP claim is pending, rejected, or if you need help verifying HS codes before export, reach out.

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