RoDTEP — Remission of Duties and Taxes on Exported Products — replaced MEIS as India's primary export incentive scheme in 2021. Five years in, it's the single biggest cash benefit available to most Indian exporters. For a typical textile exporter, RoDTEP + RoSCTL stacked is 6–10% of FOB value flowing back as scrip. For engineering goods, 1.5–2.5% of FOB. For pharmaceuticals, 0.6–1.8%.
This guide is a 2026 deep-dive — how the scheme actually works, where the most overlooked claim opportunities are, and the operational discipline that separates exporters who claim every rupee from those who leave money on the table.
The mechanics — how RoDTEP actually works
Unlike MEIS (which was a duty credit) or the older DEPB (which was a cash payback), RoDTEP is a transferable digital scrip delivered via ICEGATE. The flow:
- Shipping Bill filed on ICEGATE 2.0 with the RoDTEP rate flagged automatically based on your HS code
- Vessel departs from the Indian port (JNPT, Mundra, Pipavav, etc.)
- EGM (Export General Manifest) filed by the shipping line post-departure
- 2–4 weeks later, the RoDTEP scrip is auto-generated in your ICEGATE ledger
- Scrip is used or sold — applied against your own future import duty, or sold in the open scrip market
The scrip is freely transferable. Open-market rate currently runs at 85–95% of face value depending on RBI quarterly demand, your selling volume, and how quickly you need cash. Larger scrip volumes (₹50 lakh+ per quarter) typically command 92–95%; smaller batches 85–90%.
2026 rate snapshot — sectors that matter most
Indicative RoDTEP rates by sector for 2026 (verify your specific 8-digit HS code on the DGFT portal):
| Sector | Typical Rate | Top HS Codes | |---|---|---| | Knitted apparel | 4.0–4.3% | 6109 (T-shirts), 6110 (jerseys) | | Woven apparel | 2.5–3.5% | 6203 (men's suits), 6204 (women's dresses) | | Cotton fabric | 2.0–2.8% | 5208, 5209 | | Synthetic fabric | 1.5–2.5% | 5407 | | Leather goods | 2.0–3.0% | 4202 (bags, wallets) | | Footwear (leather) | 2.5–3.0% | 6403 | | Auto components | 1.5–2.5% | 8708 | | Bicycles | 1.5–2.5% | 8712 | | Engineering goods | 1.5–2.0% | 84xx, 85xx | | Pharmaceutical (formulation) | 0.6–1.8% | 3004 | | Pharmaceutical (API) | 0.5–1.5% | 2941, 2942 | | Marine products | 2.5–3.0% | 0306 (shrimp, prawn) | | Spices | 2.0–3.0% | 0910 | | Basmati rice | 2.5% | 1006.30.20 | | Handicrafts (wood) | 2.0–3.0% | 4420 | | Gold jewellery | 0.3–1.0% | 7113 | | Diamonds | 0.3–1.0% | 7102 |
The lower rates on gems/jewellery reflect the relatively lower embedded indirect tax in these products. Higher rates on textiles reflect the higher embedded tax (Cotton/Synthetic, cesses, mandi taxes, etc.) that RoDTEP is designed to remit.
RoSCTL stacking — textile exporters' biggest underclaim
Textile exporters can stack RoSCTL (Rebate of State and Central Taxes and Levies) on top of RoDTEP. RoSCTL is a textile-specific scheme that adds another ~6% of FOB for knitted/woven made-ups. So a T-shirt exporter clearing through Tirupur or Ludhiana could be claiming:
- RoDTEP @ ~4.3% = ₹4,300 per ₹1,00,000 FOB
- RoSCTL @ ~6.0% = ₹6,000 per ₹1,00,000 FOB
- Combined: ~10.3% of FOB
Most first-time textile exporters miss the RoSCTL claim entirely — they file with RoDTEP only and assume that's it. Always check whether RoSCTL applies for HS codes 50–63 (textile chapters). If yes, both rates need to be flagged at SB filing.
Region-specific opportunities
Punjab — knitwear and hosiery
Ludhiana exporters of T-shirts, jerseys, hosiery, gloves should be claiming RoDTEP + RoSCTL stacked = ~10% of FOB. Particular attention to the 6109/6110 distinction (T-shirt vs jersey) since rates differ slightly.
Haryana — auto components and engineering
Gurgaon / Faridabad / Manesar auto-component exporters fall under 8708 and adjacent HS codes — typically 1.5–2.5% RoDTEP. Engineering goods (84xx, 85xx) similar range. The volume game matters here — even 1.5% on annual exports of ₹50 crore = ₹75 lakh of free cash flow per year via scrip.
Rajasthan — handicrafts, gems, marble
Jodhpur, Jaipur and Udaipur handicraft exporters (wooden, brass, ceramic, glass — chapters 44, 69, 70, 83, 94) claim RoDTEP @ 2.0–3.0%. Gem and jewellery exporters from Jaipur get the lower 0.3–1.0% RoDTEP but can stack with GJEPC market access grants for additional cash benefit.
Madhya Pradesh — agri exports
Indore and Bhopal-based basmati exporters claim RoDTEP @ 2.5% + APEDA Transport Assistance on top. Spice exporters claim RoDTEP @ 2.0–3.0%. Wheat exports currently restricted, so RoDTEP not currently applicable.
Maharashtra — diverse sectors
Mumbai-based pharma, textile, gem, auto-component and engineering exporters all clearable through JNPT or BPT. Sector-specific RoDTEP rates apply.
Gujarat — diamonds, textiles, chemicals
Surat diamond exporters get 0.3–1.0% RoDTEP + the SNZ (Special Notified Zone) regime. Surat textile exporters get full RoDTEP + RoSCTL stack. Ahmedabad chemical exporters get 0.5–1.5% RoDTEP.
How to file the claim correctly
The single most important moment is at Shipping Bill filing. If the RoDTEP rate is not flagged correctly at that moment, the scrip is not generated automatically — and reclaiming through DGFT manually post-export is a 6–9 month battle.
At SB filing:
- HS code at 8-digit precision — wrong 8-digit = wrong rate or no rate
- RoDTEP flag set (your CHA / customs broker software handles this if they're competent)
- Sub-category code for textiles where multiple sub-rates apply
At EGM filing (by shipping line):
- Shipping line files EGM correctly with your SB number linked
Post-EGM:
- Scrip should appear in your ICEGATE ledger within 2–4 weeks
- If not, raise a query on ICEGATE for the appraiser to investigate
Scrip utilisation — keep or sell?
You have two choices:
Use it yourself — apply the scrip against your own future import BCD on the same ICEGATE login. Useful if you have parallel import operations. Effective rate: 100% of face value.
Sell in the open market — broker-mediated sale to other importers who need to discharge BCD. Effective rate: 85–95% of face value, but immediate cash. Useful if you have no parallel imports or you need working capital faster.
Practical advice:
- If your imports cover your scrip volume → use directly (100% efficiency)
- If your scrip volume exceeds imports → sell the excess (don't let scrips expire)
- Scrip validity is 24 months from issuance — don't sit on them indefinitely
What about MEIS pending claims?
A few exporters still have legacy MEIS claims pending from 2019–21 that DGFT hasn't processed. If your auditor still shows MEIS receivable on the balance sheet, there's a reasonable case for filing a writ petition seeking release. We've handled several such cases — typical resolution timeline is 6–12 months via the DGFT regional authority + Commissioner (Appeals) route.
What WCL does for RoDTEP
Our DGFT desk handles the full RoDTEP lifecycle:
- HS code verification at SB filing — we maintain a 1,268-entry HS heading dataset with rate flags
- RoDTEP + RoSCTL stacking for textile exporters
- EGM tracking through the shipping line
- Scrip generation monitoring in your ICEGATE ledger
- Scrip utilisation advice — keep or sell
- Scrip sale facilitation via verified scrip brokers
- Legacy MEIS claim recovery where applicable
For exporters from Punjab, Haryana, Rajasthan or MP — share your annual export volume by HS code and we'll come back with an estimated RoDTEP claim and a strategy to maximise it.