RoDTEP Scheme Restored for SEZs, EOUs & Advance Authorization Holders
The RoDTEP scheme is back for Special Economic Zones (SEZs), Export-Oriented Units (EOUs), and Advance Authorization holders, starting June 1, 2025, as per DGFT Notification No. 11/2025-26 dated May 26, 2025.
This move reinstates much-needed export incentives for some of India’s most competitive exporters under the Foreign Trade Policy 2023, especially after their exclusion in the initial rollout of the scheme.
What is RoDTEP?
RoDTEP stands for Remission of Duties and Taxes on Exported Products.
It refunds the embedded central, state, and local duties or taxes that are not reimbursed through other mechanisms — making Indian exports cost-competitive globally.
Who is Eligible from June 1, 2025?
The following categories are now covered under the restored RoDTEP framework:
- ✅ Holders of Advance Authorization licenses
- ✅ Units located in Special Economic Zones (SEZs)
- ✅ Registered Export-Oriented Units (EOUs)
Earlier, these exporters were excluded from the RoDTEP benefit. Their inclusion now corrects a significant policy gap flagged by industry bodies.
Where to Find Updated RoDTEP Rates?
The updated rates aligned with HS codes under the Finance Act 2025 are now available in:
🔗 Appendix 4RE
📍 Find it on the DGFT portal under:Home > Regulations > RODTEP
These rates differ by product category. Exporters should verify applicable rates for their HS code.
Legal Basis of the Change
This policy change is made under:
- Section 5 of the Foreign Trade (Development and Regulation) Act, 1992
- Para 1.02 of the Foreign Trade Policy 2023
- DGFT Notification No. 11/2025-26 dated May 26, 2025
Official Notification: DGFT Website
Expert View: Why This Matters
According to export consultants, this restoration:
- Closes the policy gap created in earlier RoDTEP versions
- Reduces cost pressure for high-volume exporters in SEZs and EOUs
- Helps avoid double taxation of input duties
🧠 Pro Tip: Businesses in SEZs or holding Advance Authorizations should update their systems to claim benefits from June 1 onward. Export documents must clearly reflect product HS codes as per the updated Appendix 4RE.
Quick Comparison: RoDTEP Before vs After June 1, 2025
| Category | Before June 2025 | After June 2025 |
|---|---|---|
| SEZ Units | Not Eligible | ✅ Eligible |
| EOUs | Not Eligible | ✅ Eligible |
| Advance Authorization | Not Eligible | ✅ Eligible |
| MEIS Scheme | Discontinued | Not Applicable |
| RODTEP on HS 2025 Codes | Not Applicable | ✅ Applicable |
Step-by-Step: How to Claim RoDTEP Now
- Check Eligibility – Ensure your firm is an SEZ, EOU or holds Advance Authorization.
- Export with Correct HS Code – Match product code with Appendix 4RE.
- File Shipping Bill with RoDTEP Flag – Mandatory for claiming the rebate.
- Generate Credit Scrips on ICEGATE – Post-export, track and use benefits.
Summary
Exporters can now claim updated remission rates listed in Appendix 4RE under the Foreign Trade Policy 2023.
FAQ: RoDTEP for SEZs & EOUs
Q1. Is the RoDTEP scheme applicable to SEZ exports now?
Yes, from June 1, 2025, SEZ exports are eligible for RoDTEP benefit.
Q2. Where can I find the new RoDTEP rates?
They are published in Appendix 4RE on the DGFT portal.
Q3. Can I claim RoDTEP for past exports before June 2025?
No. The restoration is prospective. Only exports from 01.06.2025 qualify.
Q4. What system should I use to claim RoDTEP credits?
Use the ICEGATE portal to track and claim post-shipment credits.
Final Words
This policy shift marks a positive turnaround for Indian exporters operating in SEZs, EOUs, or under Advance Authorization. By restoring RoDTEP access, the government aims to boost export competitiveness in line with global trade norms.