RoDTEP (Remission of Duties and Taxes on Exported Products) is a scheme listed by India’s Directorate General of Foreign Trade (DGFT). The benefit rate for an exported product is the rate given for it in Appendix 4R (exports from Domestic Tariff Area units) and/or Appendix 4RE (exports under Advance Authorisation, from EOUs and from SEZs). If an IEC’s total RoDTEP claim exceeds Rs. 1 crore in a financial year, DGFT’s user guide makes filing an Annual RoDTEP Return mandatory.
What is the RoDTEP scheme?
RoDTEP stands for Remission of Duties and Taxes on Exported Products. It is listed on the DGFT website, which publishes the RoDTEP rates in two schedules: Appendix 4R and Appendix 4RE.
According to the DGFT RoDTEP user guide, the RoDTEP rate is the rate at which the exported product is eligible for RoDTEP benefit as mentioned in Appendix 4R or/and Appendix 4RE. In practice, the starting point for any exporter is to find the product in the schedule that applies to the shipment.
Which exports do Appendix 4R and Appendix 4RE cover?
- Appendix 4R: the RoDTEP schedule for exports from Domestic Tariff Area (DTA) units.
- Appendix 4RE: the RoDTEP schedule for exports under Advance Authorisation (AA), from Export Oriented Units (EOU) and from Special Economic Zones (SEZ).
Which schedule applies depends on how the goods are exported. An exporter that ships both from a DTA unit and under, say, an Advance Authorisation would look at both schedules for the relevant shipments.
Dated changes to the RoDTEP scheme
- 10.10.2024: the listed versions of Appendix 4R and Appendix 4RE took effect, notified under Notification No. 32 dated 30.09.2024.
- 01.06.2025: a notice restoring RoDTEP for Advance Authorisation holders, SEZs and EOUs from this date.
- Beyond 30.09.2025 and till 31.03.2026: a notice extending RoDTEP for DTA units beyond 30.09.2025, with applicability to DTA, AA, SEZ and EOU exports till 31.03.2026.
- 01.05.2026: the RoDTEP schedule was aligned with changes to the First Schedule to the Customs Tariff Act, 1975, as amended by the Fourth Schedule of the Finance Act (No. 3 of 2026).
Before relying on a rate for a shipment, confirm the current position with your customs broker.
When is the Annual RoDTEP Return (ARR) mandatory?
DGFT’s user guide ties the Annual RoDTEP Return to the total RoDTEP claim per IEC in a financial year. If the total RoDTEP claim for a given IEC exceeds Rs. 1 crore in a financial year, filing the ARR is mandatory. If the claims for the IEC remain below Rs. 1 crore for the financial year, the guide says you need not file the ARR. If you are still setting up, see how to get an IEC code in India.
The test is the total RoDTEP claim value, not the amount actually received. The user guide’s example: if the total claim value is Rs. 1,00,00,000 but the actual claim received is Rs. 95,00,000, the exporter is required to file the Annual RoDTEP Return.
The user guide also says separate return applications are required to be filed for DTA exports and for AA/EOU/SEZ exports.
How many Annual RoDTEP Returns do you file?
- For each individual 8-digit ITC-HS code whose RoDTEP claims exceed Rs. 50 lakh, an ARR must be filed for each of those codes.
- If no single 8-digit HS code reaches Rs. 50 lakh in the year, a single return should be filed for the 8-digit HS code with the highest accrued support.
- Separate return applications are required for DTA exports and for AA/EOU/SEZ exports.
Do merchant exporters have to file the ARR?
Yes, according to the DGFT user guide. Merchant exporters who have availed over Rs. 1 crore of RoDTEP in a given financial year are expected to file the ARR by tying up with the manufacturer supplier of the goods to provide the information.
What information goes into the Annual RoDTEP Return?
- Stamp duty paid for relevant export documents (in Rs).
- Embedded CGST, apportionable to the exported product, for purchases made from unregistered dealers, for which no refund is due.
- The taxes and levies reported should be limited to those not currently being rebated or refunded through any other mechanism, such as GST refunds or exemptions by the state or central government.
- Relevant attachments, in formats such as PDF or Excel, related to the calculations or information are to be uploaded.
Where approximation is used to calculate taxes, duties or levies, the user guide says it should be justified and substantiated at the time of scrutiny if the return is picked up for scrutiny on the Risk Management System.
Because taxes already refunded through GST refunds are kept out of the return, it helps to know what you have claimed there. See how to claim and track your IGST refund on exports.
When to get specialist help
This post explains the RoDTEP schedules, the dated changes listed by DGFT and the Annual RoDTEP Return. It does not cover how the benefit is claimed on individual shipments, how any credit is issued or used, or the rate for your specific product.
- Claiming the benefit on a shipment or checking shipping documents: a customs broker or freight forwarder.
- Current validity of the scheme or a schedule after the dates above: DGFT directly.
- Working out embedded taxes, approximations or the split between DTA and AA/EOU/SEZ returns: a chartered accountant familiar with export incentives.
- A return picked for scrutiny: your accountant, together with DGFT.
Related reading
Sources
Checked against the official sources above on 23 October 2026. Rules and forms change, so confirm the current version on the official page before you act.