RoDTEP Reinstated for SEZs & EOUs What You Must Know Post-Suspension
After a four-month suspension, the Indian government has reinstated RoDTEP (Remission of Duties and Taxes on Exported Products) for SEZs (Special Economic Zones), EOUs (Export Oriented Units), and holders of Advance Authorization (AA). While the move brings relief, exporters have raised several valid concerns.
Let’s simplify what this reinstatement means, what’s still unclear, and how you should proceed to secure your dues.
What is RoDTEP and Why Was It Suspended?
The RoDTEP scheme, notified under DGFT Notification No. 19/2015-20 dated 17 August 2021, aims to refund the embedded taxes and duties not refunded through GST or other export schemes.
However, via a trade notice issued in December 2023, DGFT suspended RoDTEP benefits for:
- SEZ units
- EOUs under FTP Chapter 6
- Holders of Advance Authorization (AA)
This left many exporters in a cash crunch as they couldn’t claim refunds for shipments made between January and April 2024.
What Has Changed Now?
On May 23, 2025, DGFT issued Trade Notice No. 07/2025-26, officially restoring RoDTEP benefits for:
- SEZs
- EOUs
- AA holders
Key conditions apply for claim eligibility. Exporters can now apply for RoDTEP credits for eligible exports made after April 30, 2024.
Key Questions Raised by Exporters
1. Can I claim RoDTEP for suspended months (Jan–Apr 2024)?
No clarity yet. The Trade Notice only reinstates RoDTEP prospectively from May 1, 2024.
Exporter bodies like FIEO have requested retrospective benefit, but no official decision yet.
2. Do I need to reapply or update anything in ICEGATE?
Yes. Make sure:
- Your RoDTEP flag is active at the time of shipping bill filing.
- SEZ and EOU exporters select the correct scheme code.
3. Are there new conditions for SEZ or EOU claims?
The notification reverts to earlier eligibility norms. But exporters must:
- Maintain electronic logs of duty incidence.
- Avoid double benefit claims with MEIS, Advance Authorization, or other FTP benefits.
4. What about pending RoDTEP claims stuck in processing?
No automatic approval.
Expert Tip: Refile stuck claims with updated data. Contact ICEGATE helpdesk with ticket numbers.
5. Can AA holders get dual benefit under both RoDTEP and Advance Authorization?
No. DGFT continues to restrict dual benefit.
RoDTEP is allowed only for taxes/duties not otherwise exempted or remitted.
Reinstated RoDTEP: What You Should Do Now
Immediate steps for exporters:
| Action Item | Why It Matters |
|---|---|
| Reactivate RoDTEP scheme on ICEGATE | Mandatory for benefit claim |
| Review post-May 1 exports | Only these are eligible as of now |
| Keep shipping bills updated | Must reflect correct RoDTEP flag |
| Track policy updates | Retrospective benefit may still be allowed |
Legal References
- Trade Notice No. 07/2025-26 dated 23.05.2025 (DGFT)
- FTP 2023 (Chapter 4 & 6 – AA and EOU provisions)
- CBIC RoDTEP FAQs (Updated as of April 2024)
Expert View: “Don’t Delay Filing”
“Even if you’re unsure about retrospective eligibility, file eligible claims for May onward immediately. Delays could lead to system rejections or policy lapses,” says Rajeev Gupta, Customs & Export Consultant.
Summary
RoDTEP scheme has resumed for SEZs, EOUs, and AA holders from May 1, 2024. Exporters must update ICEGATE profiles, reflag eligible shipping bills, and await clarity on pending refunds from Jan–Apr 2024. Policy revisions may come—stay proactive.
FAQs
Q1. Can I get RoDTEP for January–April 2024 exports?
Not currently. Only May 1, 2024 onward claims are permitted. Retrospective policy is awaited.
Q2. Is manual claim submission allowed?
No. RoDTEP is processed through automated ICEGATE system only.
Q3. Will this affect GST refund eligibility?
No. RoDTEP and GST refunds are separate. Just ensure no double claims.