RoDTEP Scheme in 2026: Rates, Eligibility and How Exporters Claim Their Scrips

If you export goods from India, RoDTEP puts some of the taxes hidden in your costs back in your hands: diesel VAT, electricity duty, mandi fees, stamp duty and similar levies that GST refunds and drawback never reach. This guide is for manufacturer and merchant exporters, including MSMEs shipping their first containers, and for the customs brokers and accountants who file for them. It covers where the scheme stands in 2026, how the rates in Appendix 4R and 4RE work, who can and cannot claim, how to declare the claim in the shipping bill, how scrips are generated, used and sold on ICEGATE, and a worked ₹ example.

Quick answer

RoDTEP (Remission of Duties and Taxes on Exported Products) refunds embedded taxes on exported goods as a percentage of FOB value, sometimes with a per-unit cap. DGFT Notification 41/2026-27 of 30 September 2026 extended it to 31 December 2026 for DTA, Advance Authorisation, SEZ and EOU exports at unchanged rates. You claim it by declaring RODTEPY for each item in the shipping bill, and the credit arrives as an e-scrip in your ICEGATE ledger.

• Rates are notified per 8-digit HS code in Appendix 4R (DTA) and Appendix 4RE (AA, EOU, SEZ)

• No declaration in the shipping bill means no RoDTEP; it cannot be added after the export manifest is filed

• E-scrips pay basic customs duty, can be transferred to any IEC holder, and stay valid for two years

• Exporters claiming more than ₹1 crore a year must file an Annual RoDTEP Return

What RoDTEP is and why it exists

RoDTEP replaced the Merchandise Exports from India Scheme (MEIS) after the United States successfully challenged MEIS at the World Trade Organization. MEIS paid a reward for exporting. RoDTEP is designed differently. It only gives back taxes, duties and levies that are actually built into the cost of an exported product and are not refunded through any other mechanism. That makes it a remission scheme, which WTO rules allow, rather than an export subsidy.

The scheme has applied to exports since 1 January 2021, but rates were only notified on 17 August 2021 (Notification 19/2015-20). Exporters who declared their intent in shipping bills during the gap received credit later. It now sits in Chapter 4 of the Foreign Trade Policy 2023, with the rates in two appendices on the DGFT website. The Department of Commerce sets the rates, and Customs runs the claims through its automated system and ICEGATE.

What RoDTEP covers in practice:

• Central levies not refunded elsewhere, such as excise duty and VAT on fuel used in transport and production. Petroleum products are still outside GST.
• State and local levies, such as electricity duty, mandi tax, stamp duty on export documents and local body taxes.
• Prior-stage taxes built into the inputs you buy, which your suppliers paid and passed on.

It does not refund GST on exports, which you recover through an IGST refund or a refund of unused input tax credit under a letter of undertaking. It also does not refund customs duty on imported inputs, which drawback or an Advance Authorisation handles. RoDTEP sits on top of those.

The scheme is budget-capped. For 2025-26 the government allocated ₹18,233 crore, covering 10,780 HS lines for DTA exports and 10,795 lines for AA, EOU and SEZ exports. Because the outgo must stay within that budget, rates can be cut or lines removed at short notice, as happened in February 2026. Build that risk into your pricing.

Where RoDTEP stands in 2026: the extensions and the February cut

The scheme has run on a series of short extensions since 2024. The current position is simple: RoDTEP is available until 31 December 2026, at the rates and value caps that applied on 30 September 2026. The route to that point matters if you are reconciling old claims.

RoDTEP key dates

1 Jan 2021

Scheme applies to exports; RODTEPY declaration mandatory in shipping bills

17 Aug 2021

First rates notified in Appendix 4R (Notification 19/2015-20)

11 Mar 2024

Appendix 4RE: Advance Authorisation (except deemed exports) and EOU exports become eligible; SEZ on ICEGATE integration

5 Feb 2025

Support for AA, EOU and SEZ exports lapses

1 Jun 2025

AA, EOU and SEZ support restored

23 Feb 2026

Notification 60/2025-26 restricts benefits to 50% of notified rates

23 Mar 2026

Notification 66/2025-26 restores full rates and caps

1 Apr 2026

Notification 74/2025-26 extends the scheme to 30 Sep 2026

1 May 2026

Notification 15/2026-27 realigns 194 tariff lines with the Finance Act 2026 tariff

30 Sep 2026

Notification 41/2026-27 extends RoDTEP to 31 December 2026

The 50% cut. On 23 February 2026, Notification 60/2025-26 restricted RoDTEP to half the notified rates and caps for most products. A month later, the government cited disrupted shipping routes through West Asia and higher freight costs. Notification 66/2025-26 of 23 March 2026 restored the rates in force on 22 February 2026. A corrigendum made clear that full rates apply from 23 March 2026. For shipments between 23 February and 22 March 2026, expect credit at the reduced rates. Check your scrolls against the shipping bill dates before you dispute a figure with Customs.

The tariff realignment. The Finance Act 2026 amended the First Schedule to the Customs Tariff. DGFT followed with Notification 15/2026-27, effective 1 May 2026. It added 142 new 8-digit lines, deleted 50 and reworded 2. If your product's HS code changed in the 2026 tariff, check that the new code appears in Appendix 4R or 4RE. Claiming against a deleted code is a common reason claims stop flowing.

What happens after December? The scheme has been extended three months at a time, and its long-term budget depends on decisions linked to the Sixteenth Finance Commission cycle. Until DGFT notifies a further extension, do not assume RoDTEP will apply to shipments leaving after 31 December 2026. Quote long-dated contracts without it, or add a clause that shares the risk.

Who can claim RoDTEP, and who cannot

Any exporter with an Importer Exporter Code can claim, whether a manufacturer or a merchant exporter, provided the product's 8-digit HS code is in the right appendix and the export is not in an excluded category. You do not need Udyam registration or any minimum turnover. A first-time exporter shipping ₹5 lakh of handicrafts claims on the same terms as a large company.

Which appendix applies:

• Appendix 4R covers exports from the domestic tariff area (DTA), meaning ordinary factories and traders outside special zones.
• Appendix 4RE covers products made by Advance Authorisation holders (except deemed exports), Export Oriented Units and SEZ units. These exporters already import inputs duty-free, so their rates are generally lower or differ by product.

The 4RE route opened in March 2024, when Notification 70/2023 deleted the bars on AA, EOU and SEZ exports from FTP para 4.55. Support for these categories lapsed after 5 February 2025. The Ministry of Commerce then restored it for exports from 1 June 2025 to give them "a level playing field". The current extension covers all four groups: DTA, AA, EOU and SEZ.

Still ineligible. The categories that remain excluded under FTP para 4.55 include:

• exports of imported goods re-exported under para 2.46 of the FTP
• exports through trans-shipment, meaning goods from a third country moved through India
• products subject to a minimum export price or export duty
• goods restricted or prohibited for export under Schedule 2 of the ITC(HS) export policy
• deemed exports, including deemed exports under an Advance Authorisation
• supplies from DTA units to SEZ or free trade warehousing zone units
• goods made partly or wholly in a customs-bonded warehouse under section 65 of the Customs Act
• used goods, exports without electronic ICEGATE documentation, and exports from non-EDI ports

Products not in the schedule. When rates were first notified, whole chapters were left out, including chapters 72–73 (iron and steel) and many chemicals. Some lines were added later, so check the current appendix for your code rather than relying on old lists. Apparel and made-ups (chapters 61–63) use a separate scheme, the Rebate of State and Central Taxes and Levies (RoSCTL), run by the Ministry of Textiles. RoSCTL has also been extended to 31 December 2026.

RoDTEP rates: how Appendix 4R and 4RE work

Each eligible product is listed by its 8-digit ITC(HS) code with three pieces of information:

1. A rate, as a percentage of FOB value. For most lines this is the whole calculation: rate × FOB value in rupees.
2. A value cap per unit, for some lines only. The cap is a rupee amount per unit of quantity, such as per kg, per piece or per pair. Your credit is the lower of rate × FOB and cap × quantity.
3. The unit of quantity (UQC) against which the cap is measured. Your shipping bill must declare quantity in that unit.

A few lines carry a fixed amount per unit instead of a percentage. The original 2021 schedule ranged from 0.01% to 4.3% of FOB, depending on the chapter. Textiles in chapters 50–60 sat at the top end, and gems and instruments at the bottom. Later revisions changed individual lines but not the basic structure.

FOB in rupees. The FOB value is taken from the shipping bill and converted at the export exchange rate that CBIC notifies for customs purposes on the relevant date, not your bank's rate. If you invoice CIF or CFR, freight and insurance are deducted to reach FOB. Use our currency converter for a rough check, but the figure that counts is the one Customs uses.

Finding your rate. Download the current Appendix 4R or 4RE from the DGFT RoDTEP page and search for your 8-digit code. Confirm the code with our HSN code finder and your customs broker. A single digit can change the rate, decide whether a cap applies, or put you outside the scheme altogether.

How to claim RoDTEP: from shipping bill to scrip

RoDTEP is claimed in the shipping bill itself. There is no separate application to DGFT. The procedure was laid down in Customs public notices when the scheme started and has not changed in substance.

Claiming RoDTEP, step by step

1. 1

   Check the code and the appendix

   Confirm the 8-digit HS code, whether the export is DTA (Appendix 4R) or AA/EOU/SEZ (Appendix 4RE), and whether a value cap applies.

2. 2

   Declare RODTEPY in the shipping bill

   For each item, the broker enters INFO TYPE DTY, qualifier RDT, code RODTEPY, and quantity in the statistical UQC. They also add statement type DEC, code RD001, which is the exporter's RoDTEP declaration.

   Tip: RODTEPN means you are not claiming. If neither is declared, no RoDTEP accrues.

3. 3

   Ship and file the EGM

   Once the export general manifest is filed, the RoDTEP claim in the shipping bill is locked. No changes are allowed after that.

4. 4

   Customs processes the claim

   The bill goes through the Risk Management System. It is either facilitated straight to the scroll queue or sent to an officer, and any drawback suspension on the exporter also holds back RoDTEP.

5. 5

   Scroll is generated

   The sanctioned amount appears as credit in your RoDTEP credit ledger on ICEGATE.

6. 6

   Generate the e-scrip

   Log in to ICEGATE, open the credit ledger, choose Scroll Details, select RoDTEP and the port, tick the shipping bills, and generate a scrip. You can club any number of shipping bills from one port.

   Open ICEGATE

Before your first claim, register on ICEGATE with a class 3 digital signature linked to your IEC. Then create a RoDTEP credit ledger account from the RoDTEP option in ICEGATE's services. Without the ledger, scrolls have nowhere to go.

The RD001 declaration commits you to three things: you will follow the scheme's conditions and time limits; the claim does not cover taxes already exempted, remitted or credited elsewhere; and you will keep documents for audit for the period set by the Customs Audit Regulations, 2018. Customs relies on that declaration rather than checking every claim up front, so make sure it is accurate.

Realisation of export proceeds. RoDTEP is issued before you are paid. But if export proceeds are not realised within the FEMA period, which is now nine months from shipment for goods, the credit is recoverable with interest and can attract a penalty. Since 2022, recovery is made from the exporter only, not from someone who bought your scrip.

Before each shipping bill is filed

0/7

• 8-digit HS code checked against the current Appendix 4R or 4RE (post-1 May 2026 alignment)
• RODTEPY declared for every eligible item, not just the first line
• Quantity entered in the statistical UQC the appendix uses for any value cap
• RD001 statement added to the shipping bill
• Invoice terms (FOB/CIF/CFR) and freight and insurance stated correctly so FOB is right
• No conflicting claim: deemed export, re-export of imported goods or a product with export duty
• ICEGATE registration with DSC and RoDTEP credit ledger account already created

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Using, transferring and selling RoDTEP scrips

An e-scrip is a credit entry in the electronic duty credit ledger. The Electronic Duty Credit Ledger Regulations, 2021 govern how it can be used:

• Use it to pay basic customs duty under the First Schedule to the Customs Tariff Act on imports cleared through the customs automated system. It does not pay IGST, compensation cess or other levies on imports.
• Transfer it to any other IEC holder that has a valid ICEGATE registration and its own credit ledger account. Many exporters do not import, so they sell their scrips to importers at a negotiated discount.
• Validity is two years from the date of creation. It was one year until a September 2022 amendment. Transferring a scrip does not restart the clock, and any balance lapses at expiry.

How a transfer works on ICEGATE:

1. In the credit ledger, open Transfer Scrip, pick the scrip and enter the buyer's IEC.
2. Confirm with the OTP sent to your registered mobile and email. It is valid for 15 minutes.
3. The scrip shows as Transfer Pending. You can still cancel at this stage.
4. The buyer logs in, opens Approve Scrip, and accepts with their own OTP.
5. The status changes to Transferred, and the buyer can use the credit against basic customs duty.

Selling safely. Agree the price and payment terms in writing before you start the transfer. Ideally take payment first, or use a reputed scrip broker who handles both sides. Scrip prices are not regulated. Scrips trade below face value, and the discount widens as expiry approaches and when many scrips reach the market at once, as tends to happen after a large batch of scrolls. Treat any quoted discount as a market price, not a guaranteed figure.

Accounting and GST. Record RoDTEP as export incentive income when there is reasonable certainty of receipt, normally when the scroll is generated. The sale of duty credit scrips has been exempt from GST since 2017. Income-tax treats the incentive as business income. Ask your accountant how it fits your year-end cut-off.

Worked example: an MSME exporter in Rajkot

A Rajkot micro enterprise exports 3,000 kg of brass fittings to a buyer in Germany in November 2026 on CIF terms. The invoice is €48,000, including €2,000 of freight and insurance, so FOB is €46,000. Customs converts at its notified export rate. Assume that rate is ₹96 per euro, giving an FOB of ₹44,16,000.

To keep the arithmetic clear, assume Appendix 4R lists the product's 8-digit code at 1.2% of FOB with a cap of ₹15 per kg. These are illustrative figures, not the notified rate for any real HS code, so check yours in the appendix.

• Rate-based credit: 1.2% × ₹44,16,000 = ₹52,992
• Cap-based limit: ₹15 × 3,000 kg = ₹45,000
• RoDTEP allowed: the lower figure, ₹45,000

The exporter declared RODTEPY with quantity in kg and added RD001. The bill is facilitated by RMS, and the scroll appears in the ICEGATE ledger a few weeks later. The firm generates one scrip of ₹45,000 together with two earlier shipping bills from the same port.

Two ways to use it:

1. Pay its own import duty. In January 2027 the firm imports a CNC lathe attracting ₹1,20,000 of basic customs duty. It uses the ₹45,000 scrip against that and pays ₹75,000 in cash, plus the IGST, which the scrip cannot cover and which it can claim as input tax credit.
2. Sell the scrip. If the firm has no imports, it transfers the scrip to an importer. At an assumed 3% discount it receives ₹43,650. The actual discount depends on the market on the day.

Either way, the ₹45,000 is about 1% of FOB, small on its own but often a large share of an engineering exporter's net margin. Our profit margin calculator shows how much the RoDTEP line changes your quote. Had this shipment left between 23 February and 22 March 2026, the credit would have been about half.

RoDTEP vs drawback vs RoSCTL

	RoDTEP	Duty drawback (AIR)	RoSCTL
Refunds	Embedded central, state and local taxes not refunded elsewhere	Customs (and some central excise) duty on inputs	Embedded state and central taxes on apparel and made-ups
Products	Lines in Appendix 4R / 4RE	Lines in the drawback schedule	Chapters 61–63 (garments, made-ups)
Form of benefit	Transferable e-scrip	Cash to bank account	Transferable e-scrip
Claimed in	Shipping bill (RODTEPY)	Shipping bill (drawback serial number)	Shipping bill
Can be combined?	Yes, with drawback	Yes, with RoDTEP or RoSCTL	Yes, with drawback; not with RoDTEP for the same item
Current validity	Until 31 December 2026	Standing scheme, rates revised periodically	Until 31 December 2026

Refunds

RoDTEP

Embedded central, state and local taxes not refunded elsewhere

Duty drawback (AIR)

Customs (and some central excise) duty on inputs

RoSCTL

Embedded state and central taxes on apparel and made-ups

Products

RoDTEP

Lines in Appendix 4R / 4RE

Duty drawback (AIR)

Lines in the drawback schedule

RoSCTL

Chapters 61–63 (garments, made-ups)

Form of benefit

RoDTEP

Transferable e-scrip

Duty drawback (AIR)

Cash to bank account

RoSCTL

Transferable e-scrip

Claimed in

RoDTEP

Shipping bill (RODTEPY)

Duty drawback (AIR)

Shipping bill (drawback serial number)

RoSCTL

Shipping bill

Can be combined?

RoDTEP

Yes, with drawback

Duty drawback (AIR)

Yes, with RoDTEP or RoSCTL

RoSCTL

Yes, with drawback; not with RoDTEP for the same item

Current validity

RoDTEP

Until 31 December 2026

Duty drawback (AIR)

Standing scheme, rates revised periodically

RoSCTL

Until 31 December 2026

The Annual RoDTEP Return

DGFT introduced an Annual RoDTEP Return (ARR) in Appendix 4RR to collect data on the taxes exporters actually bear. It is used to set future rates. Filing is mandatory if your total RoDTEP claims under one IEC exceed ₹1 crore in a financial year.

• If no single 8-digit HS code crosses ₹50 lakh, you file the return only for the code with the highest claim.
• If one or more codes cross ₹50 lakh, you file for each such code.
• The return is filed online on the DGFT portal.

The deadlines have moved repeatedly. For 2023-24, DGFT Public Notice 46/2025-26 of 5 February 2026 allowed filing until 31 March 2026, subject to a composition fee of ₹15,000. Under para 4.94 of the Handbook of Procedures, failing to file can lead to RoDTEP being denied, with scrolls held back until you comply. Check the DGFT RoDTEP page for the current deadlines for 2024-25 and 2025-26 before your auditors close the year.

RoDTEP numbers to remember (2026)

31 December 2026

Scheme valid until

Notification 41/2026-27

two years

E-scrip validity

From creation; not reset on transfer

₹1 crore

Annual claims that trigger the ARR

Per IEC per financial year

₹18,233 crore

Budget for 2025-26

10,780 DTA and 10,795 AA/EOU/SEZ lines

Common mistakes that cost exporters their RoDTEP

1. Missing RODTEPY on some items. Brokers sometimes enter it on the first line only. Each item needs its own declaration, and nothing can be added after the EGM.
2. Wrong UQC. If the appendix caps credit per kg and you declare pieces, the system may calculate wrongly or reject the line.
3. Old HS codes. After the 1 May 2026 realignment, claims against deleted codes get no credit. Map your product master to the 2026 tariff.
4. Using 4R rates on Advance Authorisation exports. AA, EOU and SEZ exports belong in Appendix 4RE. Wrong claims are recovered with interest.
5. No ICEGATE ledger. Credits pile up in scrolls you cannot convert into scrips. Set up the DSC registration and ledger before your first shipment.
6. Letting scrips expire. Diary the expiry date of each scrip. Sell early if you will not import enough within two years.
7. Ignoring realisation. If the buyer never pays, RoDTEP is recovered. Track bank realisation certificates against every shipping bill.
8. Pricing in a benefit that may lapse. With extensions running only to 31 December 2026 and a 50% cut already used once in 2026, keep RoDTEP out of your break-even price on long contracts.

Tips for MSME exporters

Small exporters lose proportionally more RoDTEP than large ones because they file fewer bills and rarely audit their scrolls. A one-page monthly reconciliation fixes most of it. List each shipping bill, the RoDTEP you expected (rate × FOB, or the cap), the amount scrolled, scrips generated and scrips used or sold. Gaps show up within a month, while the broker still remembers the file.

If you are a micro or small manufacturer, your MSME classification does not change your RoDTEP rate. It does matter for export credit, though. Collateral-free loans and CGTMSE cover work alongside RoDTEP, and the interest subvention for MSME exporters under the Export Promotion Mission's Niryat Protsahan component, at 2.75% a year on rupee export credit up to ₹50 lakh per IEC a year for listed products, can be worth more than RoDTEP on a thin-margin order. Our import export business guide covers IEC, RCMC, LUT and those credit schemes in one place.

Official links

• DGFT — RoDTEP rates (Appendix 4R and 4RE)Current schedules, notifications, ARR FAQs
• ICEGATE — registration and RoDTEP credit ledgerScrolls, scrip generation, transfer and approval
• PIB — RoDTEP rates restored (23 Mar 2026)Withdrawal of the 50% cut
• PIB — RoDTEP schedules aligned with the 2026 tariffNotification 15/2026-27, from 1 May 2026
• PIB — AA, SEZ and EOU support restored (May 2025)Budget and HS line coverage
• Customs public notice with ICEGATE ledger guideShipping bill declarations and scrip transfer steps

What to do next

Pull your last six months of shipping bills and check three things for each one: RODTEPY was declared on every item, the HS code is still in the 2026 schedules, and the scroll has been converted into a scrip. If you do not yet have an IEC, start with our IEC registration guide. Before quoting orders that ship in 2027, watch the DGFT site for the next extension notice, as RoDTEP currently runs only to 31 December 2026.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

What is the full form of RoDTEP?

RoDTEP stands for Remission of Duties and Taxes on Exported Products. It refunds central, state and local taxes and levies that are built into the cost of exported goods but are not refunded through GST, drawback or any other route, such as fuel taxes, electricity duty and mandi fees. The refund comes as a transferable e-scrip on ICEGATE, not as cash.

Is the RoDTEP scheme extended beyond September 2026?

Yes. DGFT Notification 41/2026-27 of 30 September 2026 extended RoDTEP to 31 December 2026 for exports by DTA units, Advance Authorisation holders, SEZ units and EOUs. The Appendix 4R and 4RE rates and value caps in force on 30 September 2026 continue unchanged. Check the DGFT RoDTEP page before pricing orders that ship in 2027.

Can SEZ units, EOUs and Advance Authorisation holders claim RoDTEP?

Yes, under Appendix 4RE rather than 4R. AA holders and EOUs were brought in from 11 March 2024 and SEZ units after their ICEGATE integration. Support lapsed after 5 February 2025 and was restored for exports from 1 June 2025. The current extension to 31 December 2026 covers all three. Deemed exports under an Advance Authorisation remain ineligible.

How long is a RoDTEP scrip valid?

An e-scrip is valid for two years from the date it is created in your ICEGATE credit ledger. The period does not restart when you transfer it, and any unused balance lapses on expiry. The scrip can pay basic customs duty on imports, either by you or by another IEC holder you transfer it to.

Can I claim both RoDTEP and duty drawback?

Yes. RoDTEP covers taxes that are not refunded under any other scheme, so it sits alongside All Industry Rate drawback on the same shipping bill. You cannot claim RoDTEP on goods exported under an Advance Authorisation using Appendix 4R rates, on deemed exports, or on goods re-exported after import, and the system blocks some combinations automatically.

What happens if I forget to declare RoDTEP in the shipping bill?

You lose the benefit for that shipment. Customs requires the RODTEPY declaration for each item when the shipping bill is filed, and no change is allowed after the export general manifest is filed. Ask your customs broker to make RODTEPY the default for every eligible item, and check the checklist before each filing.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 8 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.Government extends RoDTEP scheme up to 31st December 2026 — All India Radio News (Prasar Bharati) · accessed 8 October 2026
2. 2.RoDTEP scheme extended till 31 December 2026 (Notification 41/2026-27) — TaxGuru · accessed 8 October 2026
3. 3.Rates under RoDTEP — Appendix 4R / 4RE — Directorate General of Foreign Trade · accessed 8 October 2026
4. 4.Government Restores RoDTEP Rates and Value Caps to Support Exporters Amid West Asia Trade Disruptions (23 Mar 2026) — PIB — Ministry of Commerce & Industry · accessed 8 October 2026
5. 5.Department of Commerce Notifies Revised RoDTEP Schedules for Alignment with Amended Customs Tariff (30 Apr 2026) — PIB — Ministry of Commerce & Industry · accessed 8 October 2026
6. 6.Government Restores RoDTEP Benefits for AA, SEZ, and EOU Exports (27 May 2025) — PIB — Ministry of Commerce & Industry · accessed 8 October 2026
7. 7.Public Notice 01/2021 — RoDTEP Incentive Scheme (Mangaluru Customs, with ICEGATE credit ledger guide) — Commissionerate of Customs, Mangaluru (CBIC) · accessed 8 October 2026
8. 8.DGFT Notification 70/2023 of 8 March 2024 (reproduced in EPCH Impex column) — Export Promotion Council for Handicrafts · accessed 8 October 2026
9. 9.CBIC amends customs regulations pertaining to RoSCTL and RoDTEP schemes — EY India · accessed 8 October 2026
10. 10.Remission of Duties and Taxes on Exported Products (RoDTEP) — Ergo update — Khaitan & Co · accessed 8 October 2026
11. 11.Extension of deadline for filing RoDTEP annual return till 31.3.26 with composition fee of Rs.15,000 — Council for Leather Exports · accessed 8 October 2026
12. 12.Government extends RoSCTL scheme for apparel, garments and made-ups till 31 December 2026 — A2Z Taxcorp · accessed 8 October 2026