If you are exporting from India to a UAE free zone, such as JAFZA, DAFZA, or Hamriyah, and wondering whether your RoDTEP claim still applies, the short answer is yes. RoDTEP eligibility is determined at the point of export from India, not at the destination. Your buyer being in a UAE free zone does not disqualify you, and it does not give you a higher rate either.
What determines whether your claim goes through is whether your Shipping Bill is correctly filed, your e-BRC is linked on DGFT, and your product’s HS code appears on the RoDTEP rates schedule.
This article explains the scheme, who qualifies, current rates, how to claim on ICEGATE, and where SEZ units stand.
What Is the RoDTEP Scheme?
RoDTEP stands for Remission of Duties and Taxes on Exported Products. It is an export incentive scheme introduced by the Indian government to reimburse taxes and duties embedded in the cost of exported goods that are not refunded through any other mechanism.
Before RoDTEP, exporters were often paying levies at the state and local level, such as mandi taxes, electricity duties, and fuel levies on inputs, with no formal route to recover them. RoDTEP was designed to address this gap.
The benefit is issued as a transferable e-scrip, credited directly to the exporter’s account on ICEGATE. It can be used to pay basic customs duty on imports or transferred to another importer.
RoDTEP replaced the earlier MEIS (Merchandise Exports from India Scheme), which was ruled non-compliant with WTO norms. Unlike MEIS, RoDTEP is WTO-compatible because it reimburses actual embedded costs rather than providing a general export subsidy.
For a broader overview of the scheme and its 2026 updates, see: RoDTEP 2026: What Indian Exporters Need to Know and How to Claim It
Who Is Eligible for RoDTEP?
RoDTEP applies to most manufactured and processed goods exported from India under a Shipping Bill filed with Indian customs. Eligibility is determined by three factors: the product, the exporter type, and the mode of export.
Products covered
Your product’s HS code must appear in the RoDTEP rates schedule notified by DGFT. Not all HS codes are covered, and rates vary by product category. Check the schedule before assuming your product qualifies.
Exporter types eligible
Manufacturer exporters and merchant exporters are both eligible, provided the goods are physically exported from India and foreign exchange is realised.
Who is not eligible
Goods exported from Special Economic Zones in India are not eligible for RoDTEP. SEZ units already benefit from duty-free procurement of inputs, so they are excluded from double benefit. This is a common point of confusion, covered in more detail below.
Exports made under advance authorisation where inputs were imported duty-free are also generally excluded from RoDTEP on those inputs.
RoDTEP Scheme Rates and Current Validity
RoDTEP rates are published as a percentage of the FOB value of the export and vary by HS code. The schedule is notified by DGFT and has gone through several revisions since the scheme launched.
The scheme has been extended through 31 December 2026 at unchanged rates under DGFT Notification 41/2026-27. This is the current operative notification. If you are filing claims for shipments from the past 12 months, the rates from the applicable notification at the time of shipment apply.
Key points on rates:
The rates range from under 0.5% to over 4% depending on the product. Labour-intensive and agri-processed categories tend to attract higher rates. Raw material and commodity exports typically attract lower ones.
Exporters should check the rates schedule against each HS code they ship, not assume a single rate applies across their product range.
Does Exporting to a UAE Free Zone Affect Your RoDTEP Eligibility?
This is the question most India-UAE exporters ask, and the answer requires some precision.
Exporting to a UAE free zone, such as JAFZA (Jebel Ali Free Zone), DAFZA (Dubai Airport Free Zone), or any of the other 45-plus free zones in the UAE, does not in itself disqualify your RoDTEP claim. The scheme looks at the export from India, not the final destination.
What this means in practice: if you ship goods from India, file a Shipping Bill, receive foreign exchange from a buyer located in a UAE free zone, and link the e-BRC on DGFT, you can claim RoDTEP at the rate applicable to your HS code. The buyer’s location in a free zone is irrelevant to your entitlement.
What the UAE free zone angle does not do: it does not create any additional or special RoDTEP benefit. There is no premium rate for exports to free trade zones. Some exporters assume that because UAE free zones are bonded and duty-free at the UAE end, there is a corresponding benefit or exemption on the Indian side. There is not. The Indian scheme operates independently of the UAE’s customs treatment.
Where it gets more complex: if goods are exported to a UAE free zone and subsequently re-exported from the UAE to a third country, the original Indian exporter can still claim RoDTEP on the initial India-to-UAE export, provided the standard conditions are met. The re-export from Dubai is a separate transaction and does not retroactively affect the Indian claim.
For the documentation involved in re-exports from Dubai, see: How to Re-Export Goods from Dubai: Customs Documentation and Process Guide
How to Claim RoDTEP Amount on ICEGATE: Step by Step
The RoDTEP claim is not a separate application. It is built into the Shipping Bill filing process and flows through ICEGATE automatically once the required conditions are met.
Step 1: Declare RoDTEP intent on the Shipping Bill
When filing your Shipping Bill, select “Y” for RoDTEP claim. This declaration must be made at the time of filing. You cannot add it retrospectively after the Shipping Bill has been processed.
Step 2: Obtain the Let Export Order
Customs issues an LEO (Let Export Order) once the Shipping Bill is processed and the goods are verified for export. The LEO date is the reference point for your claim.
Step 3: Realise foreign exchange and link the e-BRC
After your buyer makes payment, your bank issues an e-BRC (Electronic Bank Realisation Certificate) and uploads it to DGFT. This certificate must be explicitly linked to your Shipping Bill on the DGFT portal. Without this linkage, the RoDTEP scrip cannot be generated regardless of whether everything else is in order.
Step 4: ICEGATE generates the RoDTEP scrip
Once the e-BRC is linked and DGFT confirms the export, ICEGATE generates the RoDTEP scrip and credits it to your account. You will receive a scrip number that can be used for customs duty payments on imports or transferred to another importer.
Step 5: Use or transfer the scrip
Log into your ICEGATE account, go to the RoDTEP section, and either apply the scrip against an import duty payment or generate a transfer challan if you are selling it to another importer.
The most common reason claims do not arrive is an unlinked e-BRC. If your scrip has not appeared after a shipment, check the e-BRC linkage status on your DGFT profile first.
RoDTEP Scheme for SEZ Units
Goods exported from Indian Special Economic Zones are explicitly excluded from RoDTEP. This is because SEZ units procure inputs duty-free and benefit from a separate set of incentives under the SEZ Act. Extending RoDTEP to them would constitute double benefit on the same transaction.
This applies to the manufacturing unit’s location, not the buyer’s location. If your factory or warehouse is inside an Indian SEZ and you export from there, your exports do not qualify for RoDTEP regardless of where the buyer is.
If you are a non-SEZ manufacturer exporting to a buyer who happens to be inside a UAE free zone, your RoDTEP eligibility is unaffected. The SEZ exclusion in RoDTEP refers to Indian SEZs at the point of production and export, not the destination free zone.
Common Mistakes That Delay RoDTEP Claims
Not declaring RoDTEP on the Shipping Bill
This is the most irreversible mistake. The declaration must be made at the time of filing and cannot be amended afterwards. Many first-time claimants miss this step and lose the benefit entirely for that shipment.
Assuming the e-BRC gets linked automatically
It does not. Your bank uploading the e-BRC and the e-BRC being linked to your Shipping Bill on DGFT are two separate steps. If you do not check and initiate the linkage, the scrip will not generate.
Using the wrong HS code on the Shipping Bill
RoDTEP rates are tied to HS codes. If the HS code on your Shipping Bill does not match the notified schedule, you will not receive a credit. HS code errors are also one of the most common reasons Indian export documents get rejected at customs. See: 8 Reasons Why Export Documents Get Rejected at Customs in India
Waiting too long to check claim status
RoDTEP claims have a filing window tied to the LEO date. Letting unclaimed scrips sit past the 12-month window reduces your options for recovery.
Frequently Asked Questions About the RoDTEP Scheme
Q. What is the RoDTEP scheme in simple terms?
A. RoDTEP is a government scheme that refunds taxes embedded in exported goods that were not rebated through any other mechanism. The benefit comes as a transferable credit (e-scrip) that can be used to pay customs duty on imports.
Q. What is the RoDTEP scheme validity in 2026?
A. The scheme has been extended through 31 December 2026 at current rates under DGFT Notification 41/2026-27. Any further extension or rate revision would require a new DGFT notification.
Q. Can I claim RoDTEP if my buyer is in a UAE free zone?
A. Yes. Your buyer’s location in a UAE free zone does not affect your RoDTEP eligibility. What matters is that the goods were exported from India under a Shipping Bill, foreign exchange was realised, and the e-BRC was linked to the Shipping Bill on DGFT.
Q. Are SEZ exporters eligible for RoDTEP?
A. No. Goods exported from Indian SEZs are excluded from RoDTEP. The exclusion applies to the Indian SEZ where the goods are manufactured or stored, not to any free zone in the destination country.
Q. How do I check my RoDTEP scrip balance on ICEGATE?
A. Log into your ICEGATE account and navigate to the RoDTEP scrip section under your exporter profile. Your available balance, scrip numbers, and transaction history are displayed there.
Q. What is the difference between RoDTEP and MEIS?
A. MEIS was ruled non-compliant with WTO norms because it provided benefits beyond actual cost reimbursement. RoDTEP replaced it with a scheme that reimburses only verified embedded taxes, making it WTO-compatible. MEIS is no longer operative for new exports.
Q. What documents are needed to support a RoDTEP claim?
A. The core documents are the Shipping Bill (with RoDTEP declared), the LEO, the e-BRC linked on DGFT, and the commercial invoice. A complete export documentation checklist is available here: Documents Required for International Export: The Complete Checklist