RoDTEP Scheme: New Handbook for Special Economic Zone Compliance

Following the historic inclusion of Special Economic Zone (SEZ) units into the RoDTEP scheme (Remission of Duties and Taxes on Exported Products), the focus has shifted to compliance and audit readiness. The Department of Commerce has emphasized that while SEZ units are now eligible, the mechanism for claiming these credits requires a specific documentation trail that differs from DTA (Domestic Tariff Area) units. As specified in the recent DGFT procedures for SEZ exporters, the claim must be supported by accurate electronic data interchange (EDI) filings on the ICEGATE portal. The RoDTEP rates for these units are aligned with Appendix 4R, but exporters must be cautious about the 'Non-overlapping' principle—ensuring that no other duty drawback or exemption is being simultaneously claimed for the same tax components. ## What this means for exporters SEZ exporters must conduct a retrospective review of their shipping bills from the date of eligibility. It is vital to ensure that the 'RoDTEP Intention' is clearly marked on the shipping bill. Failure to flag this at the time of filing can lead to a rejection of the credit scrip. We recommend a monthly reconciliation of the RoDTEP e-ledger against actual exports to catch discrepancies early. As per the Ministry of Commerce Gazette notifications, this extension is intended to provide a level playing field for SEZs, which contribute significantly to India's total export volume.