Intro Paragraph
RoDTEP benefits restored for AA, SEZ & EOU units from 1 June 2025 is a major relief for Indian exporters. As per DGFT Notification No. 14/2025-26 dated 23 May 2025, the government has reintroduced RoDTEP (Remission of Duties and Taxes on Exported Products) benefits for key export sectors that were earlier excluded.
What Changed? – Quick Overview
Until now, exporters operating under:
- Advance Authorisation (AA)
- Export Oriented Units (EOUs)
- Special Economic Zones (SEZs)
…were excluded from the RoDTEP scheme. This created an uneven playing field and caused major concerns in India’s export ecosystem.
But with Notification No. 14/2025-26 issued under Para 4.54 of the FTP 2023, RoDTEP benefits will now apply to such exports effective 01.06.2025.
What is RoDTEP?
RoDTEP stands for Remission of Duties and Taxes on Exported Products.
It reimburses exporters for embedded, non-creditable taxes and duties on exported goods, such as:
- Electricity duties
- Mandi tax
- Fuel used for transport
- State VAT on fuel
- Central excise on petroleum products
Why Were AA, SEZ & EOUs Excluded?
Previously, the government argued that units under:
- AA already received duty-free inputs
- SEZ units got multiple exemptions under SEZ Act
- EOUs enjoyed benefits under Customs and GST
Hence, extending RoDTEP was seen as a double benefit. However, industry stakeholders contested that many embedded taxes still remained unrefunded, hurting price competitiveness.
Legal Update – Now Eligible from 1st June 2025
| Export Category | RoDTEP Status Before | RoDTEP Status After |
|---|---|---|
| Advance Authorisation | ❌ Not Eligible | ✅ Eligible from 01.06.2025 |
| Export Oriented Units | ❌ Not Eligible | ✅ Eligible from 01.06.2025 |
| SEZ Units | ❌ Not Eligible | ✅ Eligible from 01.06.2025 |
This change was officially notified via:
🔹 DGFT Notification No. 14/2025-26 dated 23.05.2025
🔹 Issued under Para 4.54 of FTP 2023
How Will Exporters Benefit?
- Level playing field vs. normal tariff area units
- Better profit margins due to embedded tax refund
- Improved global competitiveness for SEZ/EOU-based exporters
- Boost to ‘Make in India’ and export-led growth
Expert View
According to CA Ritesh Mehta, a GST and FTP consultant:
“This decision addresses a long-pending demand of the export industry. Even with input duty exemptions, many indirect levies remained unreimbursed. RoDTEP for AA, SEZ, and EOUs will now bridge this cost gap.”
How to Claim RoDTEP Now?
Step-by-Step Process (Post 01.06.2025)
- File your shipping bill with RoDTEP claim ticked
- Ensure AEO/IEC and bank details are updated on DGFT portal
- Post export, RoDTEP scrips will be issued digitally
- Use scrips to pay Basic Customs Duty (BCD) or sell on market
FAQs
Q1. Do I need to apply separately to get the benefit from 1 June?
The claim starts automatically via shipping bills filed after 1 June 2025.
Q2. Can I claim past exports done before 1 June?
No. The benefit applies only to exports from 01.06.2025 onwards.
Q3. Will this affect MEIS or other export benefits?
No, RoDTEP is independent. MEIS is already phased out for goods.
Summary Snippet
RoDTEP benefits are now extended to Advance Authorisation, SEZ, and EOU exporters from 1st June 2025, as per DGFT Notification No. 14/2025-26. This restores tax remission on embedded duties, making Indian exports more competitive.
Final Word
The restoration of RoDTEP for previously excluded exporters is a bold and welcome move. It simplifies indirect tax recovery, supports margins, and improves India’s global trade footprint.