Duty drawback
Drawback refunds customs (and certain central excise) duties paid on inputs used in exported goods. Most exporters use All Industry Rates (AIR) notified by HS code. Where actual duty incidence is higher, a brand rate can be applied for.
RoDTEP
The Remission of Duties and Taxes on Exported Products scheme refunds embedded taxes that are not refunded elsewhere, such as certain state levies and duties on fuel used in production. Rates are notified by HS code. The benefit is issued as a transferable e-scrip in your ICEGATE ledger, which can be used to pay import duty or sold.
How claims are made
- Your customs broker declares the claim in the shipping bill.
- After the export is completed, the claim is processed by customs.
- Drawback is credited to your bank account; RoDTEP scrips are generated on ICEGATE.
Mistakes that block benefits
- Not declaring the claim in the shipping bill
- Wrong HS code or wrong scheme code
- Bank account not registered on ICEGATE
- Export proceeds not realised in time
Frequently asked questions
Can I claim both RoDTEP and drawback?
For many products both can be claimed, subject to the conditions of each scheme and the exclusions notified.
Can RoDTEP scrips be sold?
Yes, the e-scrips are transferable and can also be used to pay basic customs duty on imports.
This article is general information, not legal advice. Rules and rates change; talk to our team before acting on it.