Duty Drawback (AIR) vs RoDTEP Explainer
The comparison uses CBIC All Industry Rate schedules and DGFT RoDTEP notifications. Verify final entitlement before claiming.
Compare the All Industry Rate duty drawback and RoDTEP benefits for a shipment, see which pays more at your rates, and understand the eligibility rules for each scheme. Free for Indian exporters.
Last updated: · By One Link Exim Solutions
Quick Answer: Which Scheme Pays More?
Duty Drawback (All Industry Rate) refunds customs and excise duties embedded in exported goods, computed as a percentage of FOB value and auto-credited through the shipping bill on ICEGATE. RoDTEP (Remission of Duties and Taxes on Exported Products) refunds un-refunded embedded taxes and duties, issued as transferable e-scrips in your ICEGATE ledger.
Both are calculated on FOB value, but the better option depends on your product's notified rates. Use the calculator below to compare, then verify your ITC-HS code rate on the DGFT portal and CBIC schedules before claiming.
Shipment Details
Enter your FOB value and applicable rates to compare benefits.
Quick-rate chips show illustrative sector examples only. Actual rates vary by ITC-HS code — always verify on the DGFT/CBIC schedules.
Incentive Claim Support
Confused about which scheme applies to your product? Submit your HS code for expert guidance on drawback and RoDTEP claims.
Benefit Comparison
Estimated benefit under each scheme at the entered rates (indicative only).
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Duty Drawback vs RoDTEP — At a Glance
| Basis | Duty Drawback (AIR) | RoDTEP |
|---|---|---|
| Administered by | CBIC (Customs) | DGFT |
| Rate source | All Industry Rate / Brand Rate schedules | RoDTEP schedule for ITC-HS codes |
| Claimed via | Shipping bill (customs) — auto-credited on ICEGATE | RoDTEP claim on DGFT / ICEGATE, credited as scrip/amount |
| Typical basis | FOB value × rate | FOB value × rate |
| Benefit form | Cash refund to bank account | Transferable e-scrip in ICEGATE ledger |
| Transferability | Not transferable (cash) | Freely transferable to other importers |
| Validity | N/A (cash credited) | 12 months from issue |
| Key exclusions | Duty-free imports / AA-DFIA exports | Several product categories; check schedule |
How to Use This Tool
- Enter your FOB value — the Free On Board value of your shipment in Indian Rupees.
- Enter your rates — your product's All Industry Rate (AIR) drawback percentage and RoDTEP percentage. Use the quick-rate chips for illustrative sector examples, or look up your exact ITC-HS code rate on the DGFT RoDTEP schedule and CBIC drawback schedule.
- Click "Compare Benefits" — the tool calculates the estimated benefit under each scheme, shows the difference, and displays a visual bar comparison. It also suggests which scheme leads at your entered rates.
- Verify before claiming — always confirm your product's notified rate and eligibility on the official DGFT and CBIC portals before filing a claim.
Understanding Your Export Incentives
Duty Drawback refunds customs/excise duties embedded in exported goods, computed at All Industry Rates on the FOB value. It is processed through the shipping bill at the time of export via ICEGATE. The All Industry Rate (AIR) schedule is notified by CBIC and covers thousands of product categories, with rates expressed as a percentage of FOB value or a fixed amount per unit. Drawback is typically credited as cash to the exporter's bank account linked to the shipping bill, usually within days of export.
RoDTEP (Remission of Duties and Taxes on Exported Products) replaced the earlier MEIS scheme and refunds un-refunded embedded taxes and duties on exported products at notified rates. Claims are filed with DGFT and tracked through the RoDTEP estimator flow. RoDTEP benefits are issued as transferable electronic duty credit scrips (e-scrips) in your ICEGATE ledger, valid for 12 months. These scrips can be used to pay basic customs duty on imports or sold/transferred to other importers, typically at a small discount to face value.
Both benefits are computed on FOB value, but eligibility rules differ by product, scheme history (AA/DFIA/EPCG exports are typically excluded from drawback), and DGFT notifications. Use this tool to compare rates, then confirm applicability with your CHA or consultant before claiming.
Worked Example
Suppose you export a shipment with an FOB value of ₹10,00,000. Your product's AIR drawback rate is 1.3% and its RoDTEP rate is 1.5%:
- Duty Drawback: ₹10,00,000 × 1.3% = ₹13,000 (cash credit)
- RoDTEP: ₹10,00,000 × 1.5% = ₹15,000 (e-scrip value)
- Difference: RoDTEP gives ₹2,000 more in this example
However, the actual benefit depends on your product's notified rates, quantity caps (for RoDTEP), and eligibility. Always verify before claiming.
How to Claim Each Scheme
Duty Drawback (AIR) claim process:
- File your shipping bill on ICEGATE with correct HS codes and FOB values.
- Customs automatically computes the drawback amount based on the AIR schedule.
- The amount is credited to your bank account linked to the shipping bill, usually within days.
RoDTEP claim process:
- File your shipping bill on ICEGATE with correct ITC-HS codes and FOB values.
- Customs processes the shipping bill and generates the RoDTEP e-scrip in your ICEGATE ledger.
- Use the e-scrip to pay basic customs duty on imports, or transfer/sell it to other importers.
You need a valid IEC (Import Export Code) and a Class 3 Digital Signature Certificate to access the ICEGATE ledger and file claims.
Official References & Sources
Verify your product's rates and eligibility on these official government portals:
- DGFT (Directorate General of Foreign Trade) — RoDTEP schedule and notifications
- CBIC (Central Board of Indirect Taxes and Customs) — All Industry Rate drawback schedules
- ICEGATE — Shipping bill filing and e-scrip ledger
- CBIC GST Portal — GST-related export documentation