RODTEP scheme guidelines are available to download in PDF format at www.dgft.gov.in. Remission of Duties and Taxes on Exported Products (RoDTEP) is a central government scheme that refunds the embedded central, state and local taxes and levies that exporters cannot claim back under any other mechanism.
Central Government has extended RoDTEP scheme for exports made from April 1, 2026 to September 30, 2026 through Notification No. 74/2025-26 dated March 31, 2026. During this period the existing rates and value caps in Appendix 4R and 4RE continue unchanged for all eligible export products.
RODTEP Scheme 2026
Central Government is leaving no stone unturned to support domestic industry and make it more competitive in international markets. Export centric industries are being reformed and introduced to better mechanisms so as to increase their competitiveness, boost exports, generate employment and contribute to the overall economy. This will go a long way in achieving the vision of building an Aatmanirbhar Bharat.
RoDTEP is based on the globally accepted principle that taxes and duties should not be exported, and taxes and levies borne on the exported products should be either exempted or remitted to exporters. The scheme was operationalized for exports from January 1, 2021.
Objectives of RODTEP Scheme
Main aim of RoDTEP scheme is to refund the taxes and duties that are currently not refunded. It covers:
- Duties, taxes and levies at the central, state and local level borne on the exported product, including prior stage total indirect taxes on goods and services used in production of the exported product.
- Indirect duties, taxes and levies in respect of distribution of exported products.
Rebate under RoDTEP scheme is not available in respect of duties and taxes already exempted, remitted or credited. RoDTEP gives a level playing field to domestic industry abroad. Support is available to eligible exporters at a notified rate as a percentage of Freight On Board (FOB) value. Rebate on certain export products is also subject to value cap per unit of the exported product.
RoDTEP scheme is implemented by Customs through a simplified IT system. Rebate is issued in the form of a transferable duty credit or electronic scrip (e-scrip) which is maintained in an electronic ledger by the Central Board of Indirect Taxes & Customs (CBIC). Identified export sectors and rates under RoDTEP cover 8555 tariff lines in addition to similar support being extended to apparel and made-ups exports under RoSCTL scheme of Ministry of Textiles.
RODTEP Scheme Highlights
| Detail | Information |
|---|---|
| Scheme Name | Remission of Duties and Taxes on Exported Products (RoDTEP) |
| Launched By | Central Government (DGFT) |
| Beneficiaries | Eligible exporters |
| Current Validity | April 1, 2026 to September 30, 2026 |
| Benefit Mode | Transferable duty credit / e-scrip |
| Official Website | www.dgft.gov.in |
Employment Oriented Sectors Covered
Employment oriented sectors like marine, agriculture, leather, gems and jewellery are covered under the scheme. Other sectors like automobile, plastics, electrical and electronics, machinery and more also get support. The entire value chain of textiles also gets covered through RoDTEP and RoSCTL.
Exporters can also check related export promotion schemes such as Bharat Krishi Niryat Yojana for farm produce.
How to Download RODTEP Guidelines PDF
STEP 1 - Go to the official website at www.dgft.gov.in and open the RoDTEP section from the homepage.
STEP 2 - Click on the guidelines link to open the scheme rules and details page.
STEP 3 - Download the RoDTEP guidelines PDF and read the rates, value caps and terms before applying. The latest extension notification is available at Notification No. 74/2025-26.
FAQ's
Is RoDTEP scheme still running?
Yes, RoDTEP scheme has been extended for exports made from April 1, 2026 to September 30, 2026 through DGFT Notification No. 74/2025-26.
Where can I download RODTEP guidelines PDF?
RoDTEP guidelines PDF can be downloaded from the official DGFT website at www.dgft.gov.in.