RoDTEP in October 2026 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Once a RoDTEP rebate has been earned, four questions follow. What can the e-scrip be used for, who checks the claims, where are the rates, and what must the exporter file each year? Paragraphs 4.56 to 4.59A of the Foreign Trade Policy, 2023 answer the first three, and paragraph 4.94 of the Handbook of Procedures, 2023 sets the Annual RoDTEP Return. Notification 41/2026-27 of 30 September 2026 continues the Scheme up to 31st December 2026. The objective, the rebate formula and the excluded exports are in our other guide on how the RoDTEP rebate works. This guide does not state any rate or value cap; the Policy does not print them.
This article is based on the chapter-wise text of the Foreign Trade Policy, 2023 published on the DGFT website, as consulted on 2 October 2026; the copy carries no "updated up to" date. It also takes in Notification No. 41/2026-27 dated 30 September 2026. The procedure is taken from Chapter 4 of the Handbook of Procedures, 2023 as published on the DGFT website (file of July 2026), consulted on 2 October 2026. Later Notifications, Public Notices and Trade Notices should be checked before you act. If you hold a large RoDTEP balance and want the return position reviewed, our legal consultation service can help.
The RoDTEP e-scrip is used only for payment of Basic Customs Duty leviable under the First Schedule to the Customs Tariff Act, 1975 (paragraph 4.56). Exporters keep records for audit, and CBIC runs an IT-based risk management system for sample verification (4.57). The Annual RoDTEP Return is filed on the DGFT portal by 31st March of the next financial year, starting with IECs whose total RoDTEP claim exceeds Rs. 1 crore in a financial year (paragraph 4.94 of the Handbook). Notification 41/2026-27 continues the Scheme up to 31st December 2026.
Where the Scheme stands: Notification 41/2026-27
As notified on 30 September 2026 (Notification No. 41/2026-27), the RoDTEP Scheme shall continue up to 31st December 2026 for exports made by DTA units, Advance Authorisation holders, SEZ units and EOUs. The existing rates and value caps notified in Appendix 4R and Appendix 4RE, as applicable on September 30, 2026, continue unchanged during that period, and the other terms and conditions remain unchanged. The Notification amends no paragraph of the Policy. This article states nothing about the position after 31st December 2026; later Notifications should be checked on the DGFT website.
The e-scrip: paragraph 4.56
Paragraph 4.56 says the e-scrips shall be used only for payment of duty of Customs leviable under the First Schedule to the Customs Tariff Act, 1975, namely Basic Customs Duty. Paragraph 4.54(ix) describes the rebate as a transferable duty credit or electronic scrip maintained in an electronic ledger by CBIC. The Customs Act, 1962 provides for the duty credit ledger in sections 51A and 51B; see our article on the electronic cash ledger and duty credit ledger. The Policy points to the ledger and prints no ledger procedure. Duties and taxes already exempted, remitted or credited are outside the Scheme (paragraph 4.54(ii)).
Monitoring, audit and residual issues: paragraphs 4.57 to 4.58
| Paragraph | What it provides |
|---|---|
| 4.57 | The exporter keeps records substantiating claims; CBIC puts in place a monitoring and audit mechanism with an IT-based Risk Management System to verify records physically on a sample basis, with cases drawn objectively on risk and other parameters |
| 4.57A | A broad-level Output Outcome framework is maintained and monitored at regular intervals |
| 4.58 | Residual issues are considered by an Inter-Ministerial Committee named the "RODTEP Policy Committee (RPC)", chaired by the DGFT with members of the Department of Commerce and the Department of Revenue; its decisions are binding |
| 4.59 | Appendix 4R, containing the eligible export items, rates and per-unit value caps wherever applicable, is available on the DGFT portal under the link "Regulatory Updates > RoDTEP" |
| 4.59A | For exports of products manufactured by Advance Authorisation holders (except Deemed Exports), EOUs and SEZ units, the items, rates and caps are in Appendix 4RE on the DGFT portal under "Regulations > RoDTEP" |
The printed copy of paragraph 4.59A carries a stray letter in "contained M Appendix 4RE"; it is read as "in". See our article on paragraphs 4.56 to 4.59.
The Annual RoDTEP Return: paragraph 4.94 of the Handbook
The Handbook says that, to assess the nature of inputs used in export production and the amount of actual taxes and duties incurred as permissible under paragraph 4.54 of the Policy, exporters claiming RoDTEP benefits must file an Annual RoDTEP Return (ARR) in the format of Appendix 4RR. The Handbook is issued under section 6 of the Foreign Trade (Development and Regulation) Act, 1992.
| Point | What paragraph 4.94 says |
|---|---|
| When | The ARR for claims filed in a financial year is filed on the DGFT portal by 31st March of the next financial year; the Handbook's own illustration is that information for Financial Year 2023-24 was to be filed by 31.03.2025 |
| Who | The requirement begins with exporters (IECs) whose total RoDTEP claim exceeds Rs. 1 crore in a financial year across all 8-digit HS Codes |
| Non-reporting | Denial of benefits under the Scheme; no further scroll out of RoDTEP claims for shipping bills at the Customs port of export after the grace period of three months, that is after 30th June |
| Late filing | A composition fee of Rs. 10,000 for filing up to 30th June (the grace period of 3 months), and Rs. 20,000 after 30th June; scrolls resume within 45 days of payment, including shipping bills not scrolled out earlier |
| Records | Physical or digital records substantiating the claims are kept for five years |
| Review | ARR filings may be assessed for due diligence and put before the RoDTEP Committee for suitable revision of rates, including higher rates where warranted |
| Scrutiny | Certain ARR cases may be selected by IT-assisted risk-based criteria; the scrip holder is liable to refund or surrender any excess claims after the order, and failure to regularise within the specified time stops further benefits |
Our companion article on RoDTEP e-scrips and the annual RoDTEP return goes into the return in more detail.
A practical example
Konkan Marine Products, an invented exporter that is an IEC holder, claimed RoDTEP across several 8-digit HS codes in one financial year, and the total exceeded Rs. 1 crore. Under paragraph 4.94 of the Handbook it must file the ARR in Appendix 4RR format on the DGFT portal by 31st March of the next financial year. If it files after that date but by 30th June, it pays the composition fee of Rs. 10,000; if it files after 30th June, Rs. 20,000, and in the meantime scrolls of its claims at the port stop after 30th June. It keeps the supporting records for five years. If the return is selected for scrutiny and shows excess claims, it must refund or surrender them, or lose further benefits. It uses the e-scrip only to pay Basic Customs Duty, and only while the Scheme is running, which Notification 41/2026-27 extends up to 31st December 2026.
Need help with RoDTEP compliance?
The return, the scrip balance and the records have to agree with one another. Our legal consultation service can review them, and our dispute resolution team can assist with a scrutiny order or a demand to refund excess claims. A comparison with drawback is in our guide to Duty Drawback against RoDTEP.
Key takeaways
- The e-scrip pays only Basic Customs Duty (paragraph 4.56).
- Rates and caps are in Appendix 4R and Appendix 4RE on the DGFT portal, not in the Policy.
- The Annual RoDTEP Return falls due by 31st March of the next financial year for IECs claiming more than Rs. 1 crore (paragraph 4.94 of the Handbook).
- Late filing carries composition fees of Rs. 10,000 and Rs. 20,000, and scrolling stops after 30th June.
- Notification 41/2026-27 continues the Scheme up to 31st December 2026.
Read next
- Paragraph 4.54: RoDTEP objective and operating principles
- Paragraph 4.55: exports not eligible for RoDTEP
- Paragraphs 4.56 to 4.59: RoDTEP e-scrip, monitoring and annual return
- Section 5 of the Foreign Trade (Development and Regulation) Act, 1992
Disclaimer: Based on the chapter-wise text of the Foreign Trade Policy, 2023 and the Handbook of Procedures, 2023 published on the DGFT website, and on the later Notifications named in this article, as consulted on 2 October 2026. The copies carry no "updated up to" date. Notifications, Public Notices, Trade Notices, the ITC(HS) schedules, Appendices and forms change often; the current text on the DGFT website should be checked before acting. This article is general information, not legal advice; check the official text before acting.