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 Home / RoDTEP - RoSCTL
RoDTEP / RoSCTL
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RoDTEP / RoSCTL
The RoDTEP / RoSCTL Scheme is a key initiative
introduced by the Government of India to replace the earlier
Merchandise Exports from India Scheme (MEIS).
The scheme provides a transparent and WTO-compliant
mechanism for remitting eligible embedded duties,
taxes, and levies incurred during the production and distribution
of exported goods.
By neutralizing such non-refundable costs, the RoDTEP / RoSCTL
Scheme helps reduce the overall cost of exports, improve
price competitiveness, and strengthen the position of Indian
exporters in international markets.
How to Claim Benefits Under RoDTEP / RoSCTL
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Declare the RoDTEP / RoSCTL Benefit:
At the time of export, the exporter must appropriately
indicate the RoDTEP / RoSCTL benefit claim in the
shipping bill filed with Customs.
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Export General Manifest (EGM):
Once the EGM is filed and processed,
the RoDTEP / RoSCTL claim is taken up for processing by
Customs based on the eligible export details.
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Claim Processing:
After processing, the approved RoDTEP / RoSCTL
duty credit amount is generated and made available
in the exporter’s account on the ICEGATE portal.
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Create RoDTEP / RoSCTL Credit Ledger Account:
The exporter must log in to the ICEGATE portal
and create/activate the RoDTEP / RoSCTL e-scrip
account to receive the approved duty credit.
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Generation of e-Scrip:
Once the credit is available, the exporter can generate
the RoDTEP / RoSCTL e-scrip by selecting
the eligible shipping bills and following the prescribed
procedure on ICEGATE.
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Utilization or Transfer:
The RoDTEP / RoSCTL e-scrip can be
utilized for payment of eligible Customs duties
on imports or transferred to another eligible
importer, subject to applicable regulations.
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Efficient Duty Benefit:
This process enables exporters to effectively
monetize or utilize their RoDTEP / RoSCTL
benefits, improving cash flow and reducing the
overall cost of imports.
Eligibility Criteria for RoDTEP / RoSCTL
The RoDTEP / RoSCTL Scheme is available to eligible exporters
across a wide range of sectors, subject to the applicable
conditions and exclusions. Key eligibility requirements include:
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Wide Sector Coverage:
Eligible exporters across various sectors, including the
textile sector, can claim RoDTEP / RoSCTL
benefits for notified products.
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Indian Exporters:
Exporters engaged in the manufacture and/or export
of eligible goods from India may avail of the
benefits, subject to the prescribed conditions.
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Eligible Export Products:
The exported goods must be manufactured or produced
in India and must meet the applicable origin and
eligibility requirements.
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Merchant & Manufacturer Exporters:
Both manufacturer exporters and merchant exporters
can benefit from the scheme, provided the exported products
and transactions satisfy the prescribed conditions.
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No Minimum Turnover Requirement:
There is no specific minimum turnover threshold
prescribed solely for claiming RoDTEP / RoSCTL benefits;
however, other scheme conditions must be fulfilled.
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Re-Exports Excluded:
Re-exported goods are generally not eligible
for RoDTEP / RoSCTL benefits, as the scheme is intended to
remit eligible duties and taxes embedded in goods exported
from India.
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SEZ & Export-Oriented Units:
Eligible Special Economic Zone (SEZ) units and
Export-Oriented Units (EOUs) may avail of RoDTEP /
RoSCTL benefits, subject to applicable provisions.
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E-Commerce Exports:
Eligible exports made through e-commerce platforms
and courier channels can also qualify for RoDTEP /
RoSCTL benefits, subject to the prescribed procedures and
conditions.
Why Many Exporters Underclaim Their RoDTEP / RoSCTL Entitlement
While RoDTEP / RoSCTL benefits may appear straightforward
on paper, gaps in declarations, documentation, and post-shipment
compliance can result in exporters receiving less than their
eligible entitlement.
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Incorrect Scheme Combination:
Depending on the applicable tariff item and prevailing
regulations, RoDTEP / RoSCTL may be available
alongside other export benefits, including eligible drawback
benefits. Failure to correctly evaluate and claim
all applicable benefits can result in avoidable revenue leakage.
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Shipping Bill Declaration Errors:
A missed or incorrect RoDTEP / RoSCTL declaration
in the shipping bill can prevent the benefit from
being granted for that export shipment. Exporters should
verify scheme declarations carefully before the shipping
bill is finalized.
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HS Code & Product Description Mismatches:
The HS code and product description declared
in the shipping bill should correspond accurately with the
eligible RoDTEP / RoSCTL entry and applicable
Appendix 4R provisions. Incorrect
classification or an inappropriate tariff entry can lead
to rejection or non-processing of the claim.
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eBRC & Realization Compliance:
Delays or discrepancies in export realization and
eBRC-related compliance can affect the status of
export incentives. Proper coordination with banks and timely
monitoring of realization records are essential.
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Scrip Management & Utilization:
RoDTEP / RoSCTL e-scrips are subject to a
validity period. Delayed utilization or
failure to monitor the available balance and validity can
result in exporters missing opportunities to effectively
use or monetize their duty credits.
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Audit & Documentation Risk:
Export incentive claims may be subject to
DGFT/Customs scrutiny and audit. Maintaining
complete shipping bills, invoices, product classifications,
calculation sheets, and supporting documents helps minimize
the risk of recoveries, interest, or compliance disputes.
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Free Shipping Bill Issues:
Where the RoDTEP / RoSCTL benefit has not been appropriately
declared at the time of filing the shipping bill,
post-shipment correction may be restricted by
applicable Customs procedures and amendment timelines.
Timely verification before export is therefore critical.
The key takeaway: RoDTEP / RoSCTL optimization
is not merely about claiming the benefit—it is about
correct declaration, accurate classification, timely
compliance, proper documentation, and effective scrip
management.
Our Expertise, Your Advantage
Kelular, a leading business advisory firm,
specializes in providing strategic solutions to businesses
seeking to leverage government schemes and incentives to enhance
their export performance and global competitiveness.
Our expertise in the RoDTEP / RoSCTL Scheme
helps exporters navigate the complexities of eligibility,
documentation, compliance, claim processing, and benefit
realization. We provide end-to-end support to help businesses
maximize their eligible export incentives while ensuring
regulatory compliance.
How Kelular Can Assist Your Business
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Eligibility Assessment:
We evaluate your business, export products, and applicable
HS codes to determine eligibility under the RoDTEP / RoSCTL
Scheme and help identify potential benefits.
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Documentation & Compliance:
Our team assists with the required
documentation, declarations, supporting records,
and compliance requirements, helping minimize
errors and avoid unnecessary delays.
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End-to-End Support:
From the initial eligibility assessment through
claim processing and realization of benefits,
we provide comprehensive assistance, address scheme-related
queries, and support the resolution of issues that may arise
during the process.
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Regulatory Updates:
RoDTEP / RoSCTL rates, eligible products, procedures, and
other provisions may change periodically. We keep exporters
informed about relevant policy and regulatory
updates, enabling them to make timely and informed
decisions.
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Benefit Optimization:
We help exporters review their existing processes and
identify opportunities to maximize eligible
RoDTEP / RoSCTL benefits, while maintaining proper
documentation and compliance.
The RoDTEP / RoSCTL Scheme was
approved by the Government of India on
13 March 2020 as a replacement
for the earlier Merchandise Exports
from India Scheme (MEIS).
Under the RoDTEP / RoSCTL Scheme, eligible
exporters can receive remission of
embedded Central, State, and local
duties, taxes, and levies incurred in
the production and export of goods, to the extent
that such costs have not been refunded or
reimbursed under any other existing mechanism.
The scheme is designed to be
WTO-compliant and follows the
internationally accepted principle that
taxes and duties should not be exported
along with goods. By remitting eligible
embedded taxes and levies, RoDTEP / RoSCTL helps
reduce the overall cost of exported
products, improve price competitiveness, and
strengthen the position of Indian exporters in
global markets.
The implementation of the
RoDTEP / RoSCTL Scheme was
first announced by Finance Minister
Nirmala Sitharaman on 1 February 2019.
The Government of India subsequently approved
the scheme on 13 March 2020,
and it officially became operational from
1 January 2021.
Under the RoDTEP / RoSCTL Scheme,
eligible exporters can receive remission of
certain embedded central, state, and
local duties, taxes, and levies incurred
in the production and export of goods, to the
extent that such amounts are not otherwise
refunded or reimbursed.
These may include eligible taxes and duties
related to fuel, electricity, and other
inputs and input services, subject to
the applicable RoDTEP / RoSCTL provisions and
notified rates.
The scheme operates through a
digital e-scrip mechanism,
under which eligible exporters receive RoDTEP /
RoSCTL duty credit scrips. These e-scrips can
generally be utilized for payment of
eligible Customs duties on imports or
transferred to another eligible entity,
subject to the applicable rules and conditions.
RoDTEP provides remission of
eligible embedded duties, taxes, and levies—such
as electricity duty, VAT on fuel, mandi
tax, stamp duty, and similar non-refundable
costs—on notified export products.
RoSCTL (Rebate of State and Central
Taxes and Levies) is a parallel scheme
specifically applicable to eligible
apparel and made-up articles falling
under HS Chapters 61, 62, and 63.
Where permitted under the applicable provisions,
exporters may claim both RoSCTL and RoDTEP
for the same shipment, with RoSCTL
addressing eligible State and Central taxes and
levies and RoDTEP covering other eligible embedded
duties and taxes not otherwise rebated.
The RoDTEP / RoSCTL Scheme covers
a wide range of export products identified under
specific HSN/ITC(HS) tariff codes.
Eligibility and applicable rebate rates vary by
product and are periodically revised by the
Government.
Exporters should refer to the
latest DGFT notifications and RoDTEP /
RoSCTL rate schedules to confirm the
applicable product coverage and incentive rate.
Yes. You can sell both RoDTEP and
RoSCTL scrips together through our
platform at competitive market rates.
Our team manages the
verification, transfer, documentation,
and settlement for both scrip types
through a streamlined transaction process.
Selling your RoDTEP / RoSCTL e-scrips
is simple and streamlined. Our team verifies the
scrip details and required KYC documents, confirms
the best available market rate,
and guides you through the transfer via the
ICEGATE portal.
Once the transfer is successfully completed,
payment is processed through
RTGS / NEFT / IMPS, subject to
banking hours and transaction confirmation,
ensuring a smooth and timely settlement.
Importers generally require the
invoice, bank-countersigned transfer
letter, and declaration to complete
the Duty Credit Scrip utilisation process for
customs duty payment.
We provide the required documents
promptly after the successful transfer
to help ensure a smooth and timely transaction.
Yes. Duty Credit Scrips have a defined
validity period and may expire if they
are not utilised or transferred within the
applicable timeframe.
Exporters should regularly check their
ICEGATE e-scrip ledger and validity
dates to avoid losing the benefit of
unused scrips.
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