RoDTEP Scheme: Understanding Ineligible Categories for Export Benefits

While the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme provides vital relief to Indian exporters, many manufacturers lose benefits due to misunderstanding the eligibility criteria for specific categories. It is crucial to distinguish between eligible free-shipping bills and restricted categories to ensure financial planning accuracy. As per the detailed guidelines in the original **DGFT Notification No. 19/2015-20**, and subsequent clarifications, several sectors remain ineligible for RoDTEP. These include exports from Special Economic Zones (SEZ), Free Trade Warehousing Zones (FTWZ), and Export Oriented Units (EOU). Additionally, products subject to minimum export prices or those exported as 'Deemed Exports' are generally excluded from claiming RoDTEP scrips. ## What this means for exporters Exporters must audit their product portfolios against the Appendix 4R of the Foreign Trade Policy. If your manufacturing unit is within an SEZ or you are supplying under a Deemed Export category, you cannot claim RoDTEP even if the HSN code is listed. We recommend conducting a compliance check on your shipping bills to ensure the 'RoDTEP Intent' is correctly marked only for eligible shipments, avoiding potential audits or penalties from the Customs department.