RoDTEP Claims for EOU and SEZ Units: Implementation Rules 2024

The government has recently integrated Export Oriented Units (EOUs), Special Economic Zones (SEZs), and units operating under the Manufacture and Other Operations in Warehouse Regulations (MOOWR) into the RoDTEP scheme. This long-awaited move ensures a level playing field for these high-performing export sectors by refunding embedded taxes and levies. Exporters must ensure that their shipping bills are correctly marked with the intent to claim RoDTEP. As per the guidelines, these units must follow specific system-driven procedures on the ICEGATE portal to process their claims. It is vital to maintain meticulous records of taxes paid on electricity, fuel, and stamp duties, as these form the basis of the remission calculation. ## What this means for exporters Units operating under SEZ or EOU status should immediately update their internal compliance modules to capture 'RoDTEP-eligible' declarations on all export documentation. As per the advisory from the Department of Commerce, failure to select the correct code at the time of filing the shipping bill may result in the permanent loss of the benefit for that consignment. For more details, exporters should refer to the official portal provided by the Directorate General of Foreign Trade (DGFT) and the Customs ICEGATE circulars regarding electronic duty credit ledgers.