RoDTEP Benefits Restored from 1st June 2025: What Exporters Must Know
The RoDTEP benefits for AA, SEZ, and EOU exports are officially back, starting 1st June 2025. This major relief comes via DGFT Notification No. 13/2025-26 dated 27.05.2025, reversing the earlier restriction under the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme.
If you’re an exporter under Advance Authorisation (AA), Export Oriented Unit (EOU), or Special Economic Zone (SEZ), here’s everything you need to know.
Why Was RoDTEP Withdrawn Earlier?
Under the initial implementation of the RoDTEP scheme from 1st January 2021, exporters under schemes like AA, SEZ, and EOUs were excluded.
Key Highlights of the Latest Notification
Effective Date:
RoDTEP benefits are restored from 01.06.2025.
Eligible Exporters:
- Advance Authorisation (AA) holders
- Export Oriented Units (EOUs)
- Special Economic Zone (SEZ) units
Subject to Conditions:
- RoDTEP claims must adhere to para 4.50 and para 4.51 of FTP 2023
- E-scrip will be issued via ICEGATE
- Verification will be stricter to avoid misuse
What is RoDTEP?
RoDTEP stands for Remission of Duties and Taxes on Exported Products. It refunds embedded taxes (like electricity duty, mandi tax, fuel charges) that aren’t covered under GST refunds or duty drawback.
| Feature | Details |
|---|---|
| Objective | To boost export competitiveness |
| Launched | 1st January 2021 |
| Mode of Credit | Transferable e-scrip via ICEGATE |
| Refund Coverage | Embedded central/state/local levies |
How to Claim RoDTEP from 1st June 2025
✅ Step-by-Step Process:
- File shipping bill with RoDTEP claim flag on ICEGATE
- Ensure RCMC and AD code registration
- Track scroll generation on ICEGATE
- Convert scroll into e-scrip
- Use e-scrip for payment of customs duty or transfer to others
Legal References
- FTP 2023-28: Para 4.50 and 4.51 (RoDTEP policy and eligibility)
- Notification No. 76/2021-Customs (N.T.): Governing e-scrip module
- DGFT Notification No. 13/2025-26: Inclusion of AA, SEZ, EOU
Expert View: What Exporters Should Do Now
“Reinstatement of RoDTEP for these key exporter categories is a timely move. But exporters must ensure their claims are fully compliant and traceable via ICEGATE. Documentation and HS code mapping should be watertight.”
– Tax Consultant at Efiletax
FAQs
Q1. Are past exports eligible for RoDTEP if shipped before 1st June 2025?
No. The benefits apply only to exports made on or after 01.06.2025.
Q2. Can DTA units claim RoDTEP as well?
Yes, DTA exporters were already eligible. The change only affects the inclusion of AA, EOU, SEZ.
Q3. Is RoDTEP rate available for all HS codes?
Rates are notified in RoDTEP Schedule.
Final Words
With the RoDTEP benefits for AA, SEZ, and EOU exports now restored, exporters should act fast to update systems, documentation, and processes for eligible claims.
Efiletax helps businesses and exporters file RoDTEP claims correctly, stay compliant, and maximize refunds.
👉 Reach out to us today for RoDTEP assistance.
Summary
Exporters under these categories can now claim refunds on embedded taxes, subject to FTP 2023 conditions. Learn eligibility, claim process, and compliance tips at Efiletax.