RoDTEP refunds taxes built into your cost that no other scheme refunds, such as duties on fuel and electricity, and pays them as a transferable e-scrip. Duty drawback refunds the customs duty paid on inputs used in the export product and pays it into your bank account through PFMS. Because they refund different taxes, most exporters can claim both on the same shipment.
How do RoDTEP and duty drawback compare?
They differ in what they refund, how they are paid and who administers them.
| RoDTEP | Duty drawback | |
|---|---|---|
| Refunds | Embedded central, state and local taxes | Customs duty on imported or excisable inputs |
| Paid as | Transferable e-scrip on ICEGATE | Bank credit through PFMS |
| Rate basis | Appendix 4R / 4RE, % of FOB | All Industry Rate schedule or brand rate |
| Declared on | Shipping bill | Shipping bill |
| Status, Oct 2026 | Extended to 31 Dec 2026 | Ongoing under Drawback Rules, 2017 |
Can you claim RoDTEP and drawback on the same export?
Yes, in most cases. RoDTEP was designed to cover taxes that drawback does not, so the two are claimed side by side on the same shipping bill.
Which one is worth more?
It depends on the product. Drawback is larger where imported inputs are a big part of the cost; RoDTEP depends on the rate notified for your HS code. Check both rates for your tariff line.
Services that help
Frequently asked questions
Is drawback cash and RoDTEP a scrip?
Yes. Drawback is credited to your bank account; RoDTEP is an e-scrip you use for import duty or sell.
Do I need PFMS for RoDTEP?
No. PFMS validation matters for drawback and IGST refunds, not for RoDTEP scrips.
Related reading
Sources and official portals
Import Export Advisor is a private consultancy, not a government body. Scheme rules and fees change; this page reflects information checked on the date above. Confirm current requirements on the official portal before filing.