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Reviewed & Authoritatively Verified by:
Pratham Agarwal, Founder & Principal EXIM Consultant
ISO 9001:2015 Certified Advisory • Specialist in DGFT Policy 2023-28, RoDTEP Ledger Claims, Export Incentives & Buyer Generation
Verified as on 16 September 2026
Rasp International is India’s leading export compliance consultancy that helps first-time and established exporters manage DGFT regulations, IEC registrations, AD Code compliance, and custom clearances seamlessly.
Remission of Duties and Taxes on Exported Products (RoDTEP) and Duty Drawback hit different tax layers. Duty Drawback refunds customs duty on imported inputs used in exports. RoDTEP remits embedded central, state and local duties not otherwise rebated, as an e-scrip on the Indian Customs Electronic Gateway (ICEGATE). Ordinary Domestic Tariff Area (DTA) shipments can often claim both if the shipping bill flags support it.
The rule that decides everything: the shipping bill is the control document. If RoDTEP or Drawback is left blank before the Let Export Order (LEO), that consignment does not grow a second chance.
| Item | Position as on 16 September 2026 |
|---|
| Two schemes | Duty Drawback under Section 75 of the Customs Act, 1962. RoDTEP under Foreign Trade Policy (FTP) 2023, Chapter 4. The Directorate General of Foreign Trade (DGFT) sets RoDTEP rates. The Central Board of Indirect Taxes and Customs (CBIC) runs the claim. |
| Tax layer | Drawback: customs duty on imported inputs used in exports. RoDTEP: embedded central, state and local duties and taxes not otherwise rebated. |
| Can you claim both? | Often yes on an ordinary DTA shipping bill. Licence conditions can block one path. A CHA default is not the legal answer. |
| RoDTEP window | 1 April 2026 to 30 September 2026 under DGFT Notification No. 74/2025-26 dated 31 March 2026 (Gazette S.O. 1857(E)). As of 16 September 2026 no further extension is on the DGFT list. |
| RoDTEP rates | Appendix 4R for DTA. Appendix 4RE for Advance Authorisation (AA), Export Oriented Unit (EOU) and Special Economic Zone (SEZ) manufactured exports. Live schedule: DGFT RoDTEP page. |
| Drawback rates | All Industry Rate (AIR) under Notification No. 77/2023-Customs (N.T.) dated 20 October 2023, as amended. Brand Rate under the 2017 Drawback Rules. Confirm on CBIC. |
| Form of benefit | Drawback: cash through PFMS. RoDTEP: transferable ICEGATE e-scrip, usable for basic customs duty on imports. |
| Where the claim lives | On the shipping bill. RoDTEP: RODTEPY and RD001. Drawback: DBK tick and AIR suffix. Neither is a DGFT application. |
Digital signature keys authenticate Indian exporters for DGFT IEC management and ICEGATE shipping bill filing. Source: Rasp International.Why we are writing this rather than another scheme brochure
RoDTEP in 2026 had a 50 percent cut on 23 February, a restoration on 23 March and an extension to 30 September, under DGFT Notifications 60, 66 and 74 of 2025-26. Teams still enable whichever scheme their Customs House Agent first configured.
Rasp International reviews shipping bills for MSME exporters out of Agra. The largest losses are blank claim fields. This page is the decision session: which scheme, when both and which 2026 change moved the money.
Fact checked against DGFT Notifications 60, 66 and 74 of 2025-26, Notification 15/2026-27, the DGFT RoDTEP page, CBIC and ICEGATE. Reviewer: Pratham Agarwal, Founder and Principal EXIM Consultant.
What RoDTEP and Duty Drawback actually are
Duty Drawback is a customs refund that returns eligible import duty paid on inputs used in exported goods. It sits in Section 75 of the Customs Act, 1962. If you imported materials, paid duty and exported the finished goods, Drawback can return that duty content.
RoDTEP is a DGFT remission scheme that credits embedded central, state and local taxes that GST and Drawback do not already return. Typical residues include electricity duty, stamp duty on export documents and embedded tax in freight. The rebate is a percentage of Free on Board (FOB) value, with a value cap per unit where Appendix 4R or 4RE says so.
An All Industry Rate is a published average that Customs pays on a tariff item without a factory-level duty study. A Brand Rate is a unit-specific drawback rate that Customs fixes when actual duty incidence is higher than the AIR or no AIR exists. An e-scrip is an electronic duty credit that sits in the ICEGATE ledger and pays basic customs duty on later imports.
RoDTEP replaced Merchandise Exports from India Scheme (MEIS). It did not replace Duty Drawback. Parent detail: RoDTEP scheme and Duty Drawback.
What the two schemes actually do on one shipping bill
On an ordinary DTA export, Customs can pay Drawback on imported-input duty and separately scroll RoDTEP on residual embedded tax. The shipping bill carries two flags. Licence conditions, Rebate of State and Central Taxes and Levies (RoSCTL) on apparel and a blank field are what cancel a path.
| Question | RoDTEP | Duty Drawback |
|---|
| Legal home | FTP 2023, Chapter 4. Appendix 4R and 4RE. | Section 75 of the Customs Act, 1962. AIR in Notification 77/2023-Customs (N.T.). |
| Tax layer | Embedded central, state and local duties not otherwise rebated. | Customs duty paid on imported inputs used in the exported goods. |
| Rate logic | Percentage of FOB, with a value cap where listed. AA, EOU and SEZ use Appendix 4RE, usually lower. | AIR as a percentage of FOB or a rate per unit. Brand Rate is actual incidence. |
| Who it pays more for | Domestic-input heavy production on a notified HS line. | Import-intensive bills of materials with duty actually paid. |
| Shipping bill flag | RODTEPY and RD001. RODTEPN or blank means no scrip. | DBK tick. AIR suffix B, or D for apparel under Special Advance Authorisation. |
| Form of credit | Transferable e-scrip on ICEGATE. Pays basic customs duty. | Cash through PFMS after LEO. Brand Rate at the Commissionerate. |
| Advance Authorisation | Often available under Appendix 4RE for AA manufactured physical exports, at the 4RE rate. | Duty-free AA inputs do not generate Drawback. Mixed inputs: see CBIC Instruction No. 01/2025-Customs dated 28 February 2025. |
| Export Promotion Capital Goods (EPCG) | Capital-goods exemption. Does not automatically cancel RoDTEP on the export product. | Does not cancel Drawback on raw-material duty. Does not create Drawback on duty-free machines. |
| SEZ and EOU | Appendix 4RE where the line is notified and ICEGATE integration is live. Rates usually lower than 4R. | Usually weak, because the unit did not pay customs duty on the inputs. |
| RoSCTL overlap | Apparel and made-ups under RoSCTL generally do not take RoDTEP on the same item. | Drawback can still apply on eligible imported-input duty. |
| RCMC | Not the lead document. Industry reporting since October 2021 is that RoDTEP, Drawback and RoSCTL do not require a Registration Cum Membership Certificate (RCMC) as the claim key. See the RCMC explainer. | RCMC is not what generates the DBK tick. |
| After LEO | Adding RODTEPY after LEO is not a step the system was built to forgive. Window currently ends 30 September 2026. | Adding DBK after LEO is the same class of failure. Jewellery AIR 2026: see the live CBIC schedule, not a copied rupee figure. |
Decision filter: import-heavy SKUs, fix Drawback first then confirm the Harmonised System (HS) code on Appendix 4R or 4RE. Domestic-input SKUs, fix RoDTEP flags first. Mixed bills of materials, model both. Licence holders, run a conflict check.
Rasp International handles RoDTEP and Duty Drawback reviews on the same shipping-bill file. Talk to the team for a free assessment. Family trade practice in Agra since 2005.
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What changed in 2026 for RoDTEP and Drawback
RoDTEP had three DGFT moves in eight weeks, then an HS realignment on 1 May 2026. Drawback did not get a matching cut. Jewellery AIR was revised. RoDTEP did not replace Drawback.
| Date in 2026 | What changed | What it means on a shipping bill |
|---|
| 23 Feb. Notification 60/2025-26. S.O. 988(E). | RoDTEP rates and value caps limited to 50 percent, with immediate effect. | Chapters 25 to 98 took half. Do not use a pre-cut Excel sheet. |
| 24 Feb. Corrigendum to Notification 60. | Reduced rates did not apply to ITC HS Chapters 01 to 24. | Agri and food lines kept the uncut rate. |
| 16 Feb and 24 Apr. CBIC Notifications 21/2026 and 41/2026-Customs (N.T.). | Jewellery AIR under Chapter 71 was revised. This article does not copy rupee rates. | Open the live CBIC drawback page, not a forwarded rate card. |
| 23 Mar. Notification 66/2025-26. S.O. 1855(E). | Rates and caps as on 22 February 2026 restored. Supersedes Notification 60 except as respects things already done. | Full rates from 23 March 2026. The 23 February to 22 March window is not automatically rewritten. |
| 31 Mar. Notification 74/2025-26. S.O. 1857(E). | RoDTEP continued 1 April 2026 to 30 September 2026 at rates and caps in force on 31 March 2026. | Live window as on 16 September 2026. Do not quote RoDTEP after 30 September 2026 until a fresh notification exists. |
| 1 May. Notification 15/2026-27 (issued 30 Apr). | Schedule aligned to Finance Act (No. 3 of 2026). 142 eight-digit lines added, 50 deleted, 2 descriptions changed. | A deleted line scrolls at zero. See the DGFT RoDTEP page. |
| 16 Sep 2026 | No further extension on the DGFT list. Budget 2026-27 proposed converging RoDTEP into the Export Promotion Mission after appraisal. FY 2026-27 allocation reported as Rs 10,000 crore on the RoDTEP rates 2026 page. | Keep claiming through 30 September 2026. Drawback continues on the CBIC schedule. |
| Still true in 2026 | Appendix 4RE remains the RoDTEP schedule for AA (other than deemed exports), EOU and SEZ manufactured exports, where the line is notified. | A CHA who says SEZ cannot take RoDTEP is reading an old Para 4.55 list. Check 4RE. |
Rasp International handles RoDTEP claims and rate verification.
Talk to our team for a free assessment. 20+ years of Bharat EXIM expertise.
The discrepancy: what CHAs tell clients versus the two tax layers
Many CHAs tell exporters to pick one scheme. An earlier FAQ on the RoDTEP parent page said RoDTEP and AIR Drawback could not be claimed together. That line is wrong for ordinary DTA goods. They rebate different taxes. The RD001 undertaking does not ban Drawback.
What is true is narrower. AA, EPCG, SEZ, EOU and RoSCTL can block or change one path. A duty-free input does not generate Drawback. An apparel line under RoSCTL generally does not take RoDTEP on the same item. A blank RODTEPY or a missing DBK tick blocks the benefit. In our files the common failure is one claim path enabled on the bill.
Test it on paper. Open ten recent shipping bills. If RoDTEP is Y and DBK is blank on a duty-paid import-intensive SKU, the CHA default is costing you.
Who qualifies for RoDTEP and Duty Drawback in 2026
A DTA exporter with a live Importer Exporter Code (IEC), a notified export HS and clean shipping-bill flags can often claim both. RoDTEP follows Appendix 4R. Drawback follows duty actually suffered, or the published AIR. Brand Rate needs the manufacturer and input trail.
AA holders, EOU units and SEZ units are not automatically out of RoDTEP. Appendix 4RE covers those manufactured exports, other than deemed exports under AA. Rates are usually lower. If the input never paid customs duty, Section 75 has nothing to return.
Who is NOT eligible
RoDTEP does not pay on export of imported goods in the same form under FTP paragraph 2.46, on services or on a tax already remitted elsewhere. Apparel under RoSCTL generally does not take RoDTEP on the same item. A shipping bill after 30 September 2026 has no RoDTEP unless DGFT issues a fresh notification.
Drawback does not pay on duty that was never paid and does not repair a missing DBK tick after LEO. A deactivated IEC stops both schemes before the flags matter.
Edge cases that break a neat claim-both answer
Special Advance Authorisation for apparel is not ordinary AA. The Drawback suffix is often D, not B and RoDTEP is usually the wrong tick if RoSCTL is the notified scheme. Deemed exports under AA are carved out of Appendix 4RE. Physical exports by AA holders are the 4RE case.
HS realignment from 1 May 2026 looks like a rate dispute. Notification 15/2026-27 added 142 eight-digit lines and deleted 50, so a deleted code scrolls at zero. Jewellery Drawback AIR moved under CBIC Notifications 21/2026 and 41/2026-Customs (N.T.). Open the current drawback schedule.
Process, stage by stage, on the shipping bill
Neither scheme starts as a DGFT ANF. Both start on the shipping bill. A skipped flag is not restored later.
Precise calculation of export duties and incentive rates like RoDTEP requires detailed register-level analysis. Source: Rasp International.Stage 1. Before you file
Live IEC. Class 3 Digital Signature Certificate (DSC) on ICEGATE. Incentive bank account registered for PFMS. Confirm the eight-digit ITC HS against Appendix 4R or 4RE and the drawback tariff item. Open the e-scrip account. Map each SKU: RoDTEP Y or N, DBK yes or no, AIR suffix, licence number if any.
Stage 2. Shipping bill flags
RoDTEP on each item: INFO TYPE DTY, INFO QFR RDT, INFO CODE RODTEPY, STATEMENT CODE RD001. RODTEPN or a blank is a no. Drawback: tick DBK and the AIR suffix. B is standard. D is apparel Special AA. CHA software that defaults to N will not warn you.
Stage 3. After the Let Export Order
LEO, then the Export General Manifest (EGM). Customs processes RoDTEP after EGM. A scroll appears in ICEGATE. Generate the e-scrip from Escrip, SB Details. Drawback AIR credits the bank through PFMS. Brand Rate is a Commissionerate application. A scrip not generated is not money.
The lapse penalty
RODTEPN, or a blank, after LEO is the point of no return for RoDTEP on that consignment. A missing DBK tick is the same class of loss for AIR. RoDTEP is currently notified only to 30 September 2026.
The fast track
There is no Authorised Economic Operator bypass of the declaration. The fast track is an e-scrip account that already exists, a written CHA instruction by HS and scrip generation the week the scroll appears.
Rasp International handles RoDTEP claims and rate verification.
Talk to our team for a free assessment. 20+ years of Bharat EXIM expertise.
Six sector patterns, plus one cautionary tale
These patterns split by cost structure. They are not rate promises.
| Sector | What usually pays | What to watch in 2026 |
|---|
| Agri, spices, marine. Chapters 01 to 24. | RoDTEP often matters more. These chapters escaped the February 2026 cut. | Confirm the eight-digit line after 1 May 2026. |
| Leather with imported hardware. | Both. Drawback on fittings. RoDTEP on residual domestic tax. | A blank DBK on hardware-heavy SKUs is expensive. |
| Engineering and auto components. | Both, modelled SKU by SKU. | AA on some lines, DTA on others. Do not run one CHA default across the plant. |
| Chemicals and intermediates. | RoDTEP on notified lines. Drawback where feedstocks paid duty. | Notification 15/2026-27 moved chemical lines. A 2025 HS can scroll at zero. |
| Apparel under RoSCTL. | RoSCTL, not RoDTEP, on the notified item. Drawback may still apply. | Special AA uses suffix D. Do not tick RoDTEP plus RoSCTL on the same item. |
| Gems and jewellery. | Drawback AIR is the live CBIC question. RoDTEP only if the HS sits in Appendix 4R. | See CBIC Notifications 21/2026 and 41/2026-Customs (N.T.). |
Illustrative cautionary tale, not a named client. An Agra leather unit shipped with RoDTEP ticked and DBK left blank, because the CHA always filed RoDTEP. Hardware was imported on duty-paid bills of entry. The scrip arrived and Drawback never started. The miss was a template default. Label: illustrative composite from consulting work.
Our 7 step methodology for the claim-both decision
Rasp International runs this session in one afternoon on the live shipping-bill file.
- Export HS list. Top codes by FOB for the last 6 to 12 months, as printed on the shipping bill.
- RoDTEP schedule check. Appendix 4R or 4RE after Notification 15/2026-27. Window ends 30 September 2026.
- Import intensity map. Which finished goods use duty-paid imported inputs? Pull bills of entry.
- Drawback relevance. AIR where a published rate exists. Brand Rate only where actual incidence beats AIR.
- Shipping-bill autopsy. Open 10 recent PDFs. RODTEPY or N. DBK yes or blank. Suffix. Licence numbers.
- Licence matrix. AA, EPCG, SEZ, EOU, RoSCTL. Which path each licence blocks or leaves open.
- Master-data fix. Product to scheme mapping and a written CHA instruction by HS.
The shop document for field names and ICEGATE clicks is the RoDTEP claim guide.
Rasp International handles the HS map, the licence conflict check and the CHA instruction sheet. Talk to the team for a free assessment. Family trade practice in Agra since 2005.
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Honest limits: three things this comparison will not do
First, it will not invent a RoDTEP percentage or a Drawback AIR for your HS code. Rates live in Appendix 4R, Appendix 4RE and the CBIC drawback schedule. Those instruments change by notification.
Second, it will not rewrite a shipping bill after LEO. RODTEPY and DBK are declarations at filing. If last year’s bills are blank, stop the miss on the next bill.
Third, it will not make RoDTEP exist after 30 September 2026. Notification No. 74/2025-26 ends the notified window on that date. As of 16 September 2026 there is no further extension on the DGFT list. Drawback continues on its own CBIC clock.
Questions exporters actually ask
Fair and balanced assessment of export duties under RoDTEP and Duty Drawback ensures maximum benefits for Indian exporters. Source: Rasp International.Can I claim RoDTEP and Duty Drawback together?
Often yes on the same ordinary DTA shipping bill, because they target different tax layers. Drawback refunds customs duty on imported inputs. RoDTEP remits embedded taxes that Drawback does not touch. AA, EPCG, SEZ, EOU and RoSCTL can block one path. Confirm the flags before you assume the stack.
Is RoDTEP the same as Duty Drawback?
No. Duty Drawback is a customs refund of import duty on inputs used in exports. RoDTEP is a DGFT remission of residual central, state and local taxes via an ICEGATE e-scrip. Different legal homes, different evidence, different rate schedules. RoDTEP replaced MEIS. It did not replace Drawback.
Which is worth more, RoDTEP or Duty Drawback?
Import-intensive bills of materials usually recover more from Drawback. Domestic-input heavy production on a notified HS usually recovers more from RoDTEP. Mixed engineering and leather SKUs need both modelled. There is no company-level winner. Run FOB, the current Appendix 4R or 4RE rate and the AIR on the same SKU.
Did the 2026 RoDTEP cut make Drawback more important?
For Chapters 25 to 98, yes during 23 February to 22 March 2026, when Notification 60/2025-26 halved RoDTEP. Full rates returned from 23 March 2026 under Notification 66/2025-26. Drawback never took that cut. Re-model with current rates. Do not use a pre-cut Excel sheet.
Can Advance Authorisation holders claim RoDTEP?
Often yes on physical exports of products manufactured under AA, other than deemed exports, at the Appendix 4RE rate where the line is notified. That is not the DTA Appendix 4R rate. Duty-free AA inputs still do not generate Drawback. Mixed duty-paid inputs need a facts check.
Does EPCG block Duty Drawback or RoDTEP?
EPCG exempts duty on capital goods. It does not automatically cancel RoDTEP on the export product or Drawback on raw-material duty. It also does not create Drawback on the duty-free machine. Read the shipping bill and any overlapping exemption. Do not treat every licence as a total block.
Can SEZ and EOU units claim RoDTEP in 2026?
Yes where the export item sits in Appendix 4RE and ICEGATE processing is live for that unit. Rates are usually lower than DTA Appendix 4R. Drawback is usually weak because inputs did not pay customs duty. Copying a DTA dual-claim pattern into an SEZ shipping bill is how a query starts.
What happens if the shipping bill RoDTEP field is blank?
No scrip accrues on that consignment. FIEO’s RoDTEP FAQ is explicit that you must indicate the claim and that RODTEPY missing means no RoDTEP. After LEO the miss is not a portal glitch you raise with DGFT. Fix the product master so the next bill is not blank.
What is AIR versus Brand Rate for Duty Drawback?
An All Industry Rate is the published average on the CBIC schedule, claimed with suffix B, or D for specified apparel. A Brand Rate is a unit-specific rate from the Commissionerate when actual duty incidence beats AIR or no AIR exists. AIR needs the tick. Brand Rate needs consumption proof.
Do I need RCMC to claim RoDTEP or Duty Drawback?
RCMC is not the lead document for those two claims. Industry reporting since October 2021 is that RoDTEP, Drawback and RoSCTL do not require RCMC as the claim key. You still need a live IEC and the shipping-bill flags. RCMC remains relevant for other FTP work.
How is a RoDTEP e-scrip different from a Drawback bank credit?
Drawback AIR, once processed, credits the registered bank account through PFMS as cash. A RoDTEP e-scrip sits in the ICEGATE ledger, pays basic customs duty on imports and can be transferred to another IEC. It does not pay IGST. If you needed cash, that was Drawback.
Can apparel exporters claim RoDTEP and RoSCTL together?
Generally no on the same item. RoSCTL is the notified remission for specified apparel and made-ups. RoDTEP is the wrong tick on those lines. Drawback on eligible imported-input duty can still apply. Special Advance Authorisation apparel often uses Drawback suffix D. Pick the scheme the product is notified under.
Is RoDTEP available after 30 September 2026?
Not on the DGFT notifications list as of 16 September 2026. Notification No. 74/2025-26 dated 31 March 2026 continues the scheme only to 30 September 2026. Do not assume a further extension in a quote or a contract. Drawback continues on the CBIC schedule regardless of that RoDTEP date.
Why did my CHA say I must pick only one scheme?
Habit, old software defaults and an older FAQ line that treated the two schemes as substitutes. They are not substitutes on ordinary DTA goods. They rebate different taxes. Ask the CHA to show the flags and the licence condition that supposedly blocks the second scheme.
Can I add RoDTEP or Drawback after the Let Export Order?
Treat it as no for the shipping-bill declaration. RODTEPY and the DBK tick belong on the bill before LEO. Brand Rate is a separate Commissionerate process with its own clock, not a way to repair a blank AIR tick. Spend the energy on the next bill.
This week checklist
- Pull the last 10 shipping bills. Note RODTEPY or N, DBK yes or blank, AIR suffix and any AA, EPCG or RoSCTL mark.
- Map top eight-digit HS codes to Appendix 4R or 4RE after Notification 15/2026-27 and to the current CBIC drawback tariff item.
- List duty-paid imported inputs against those finished goods. If the bill of entry exists, Drawback is in play until a licence says otherwise.
- Issue a written CHA instruction by HS: RoDTEP Y or N, DBK yes or no, suffix, RoSCTL where relevant.
Who we are
Rasp International is an ISO 9001:2015 EXIM consultancy in Agra. The family has worked in international trade since 2005 and has served 500 plus exporters. This page is general guidance, not a rate certificate.
If you want the HS map and the licence conflict check run on your bills, message the team. Bring 10 shipping bills and the current product list.
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Sources
Tier 1
- DGFT RoDTEP page, Appendix 4R and Appendix 4RE
- DGFT Notification No. 60/2025-26 dated 23 February 2026, Gazette S.O. 988(E), corrigendum 24 February 2026 on Chapters 01 to 24
- DGFT Notification No. 66/2025-26 dated 23 March 2026 (Gazette S.O. 1855(E))
- DGFT Notification No. 74/2025-26 dated 31 March 2026 (Gazette S.O. 1857(E))
- DGFT Notification No. 15/2026-27, RoDTEP HS realignment from 1 May 2026
- PIB, 23 March 2026, restoration of RoDTEP rates and value caps
- CBIC tax information. Drawback AIR, Notification No. 77/2023-Customs (N.T.) as amended, jewellery Notifications 21/2026 and 41/2026-Customs (N.T.)
- CBIC. Section 75 of the Customs Act, 1962. Drawback Rules, 2017. Instruction No. 01/2025-Customs dated 28 February 2025
- ICEGATE, e-scrip account, RoDTEP scroll and scrip generation
Tier 2
- FTP 2023, Chapter 4, Appendix 4R and Appendix 4RE.
- FIEO RoDTEP FAQ on RODTEPY, RD001, EGM, scroll and e-scrip. Field names from FIEO. Rates and dates from DGFT.
Tier 3
- Secondary pages used only to locate Notifications 60, 66 and 74 of 2025-26.
This is general guidance. Rules change. Verify against the current notification on the DGFT or CBIC portal before you act.
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