What is this shipment worth in RoDTEP? Rate, cap, and what the scrip is worth in cash.
Cashew kernel, whole
Chapter 08: Edible fruit and nuts; peel of citrus fruit or melons · unit KgOn this line Appendix 4RE carries 1.4%.
Whole rupees. RoDTEP is worked on the FOB value, not on the invoice value including freight.
Needed, because the value cap on this line is charged per unit and is often the lower of the two figures.
RoDTEP is claimed on the shipping bill at the time of export, and the credit is issued as an e-scrip in the exporter's ledger under the Electronic Duty Credit Ledger Regulations, 2021. This works the schedule; it does not file the claim.
2.4% of FOB value, capped at ₹8.5 per Kg, under Appendix 4R as notified w.e.f. 10 October 2024, notified by Notification 32/2024-25, in force from 10 October 2024.
Appendix 4R, as notified by Notification 32/2024-25, sets 2.4% of FOB value on this tariff item with a ceiling of ₹8.5 per Kg. The entitlement is the lower of the two figures. RoDTEP rates change by notification, and a notification can take effect the day it is issued. Confirm against the schedule in force before you file a shipping bill or price a consignment on it.
How the number is built
Give it an HS code, the FOB value on the shipping bill and the quantity, and the panel above works the RoDTEP entitlement two ways, applies the lower of them, and says which one bound the answer. Then it says what the resulting duty-credit scrip is worth in cash, which is the half of the question nothing else published in India answers.
The rate. Column (5) of Appendix 4R states a rate as a percentage of FOB value. Rates run from 0.01 per cent to under 4 per cent, so the figure is a rebate of embedded duties and taxes rather than an incentive, which is what the scheme is designed to be.
The value cap. Column (6) states, on many lines, a ceiling in rupees per unit of quantity, in that entry's own unit. It is charged on quantity, not on value, which means it binds whenever the unit value of the consignment is high. On tariff item 0801 32 20, whole cashew kernels, the rate is 2.4 per cent and the cap is Rs 8.50 per kg: 5,000 kg at a FOB of Rs 40,00,000 gives Rs 96,000 by rate and Rs 42,500 by cap, and the entitlement is the second figure. Above Rs 354 per kg the cap is always the lower of the two on that line, and kernels export well above it.
Where the figures come from, and the one case they do not. The rate and the cap are read from the schedule by the eight digit tariff item, so the answer is the schedule's and the notification behind it is named on the figure. A few lines state an amount per unit instead of a percentage, and a notification can be newer than this build, so the panel also takes a rate and a cap entered by hand. That mode works the same comparison on your own figures and says on the figure that nothing behind it was read from Appendix 4R.
Two schedules, and you are in exactly one of them
Appendix 4R is the schedule for exports made from Domestic Tariff Area units. Appendix 4RE is the schedule for exports of products manufactured by Advance Authorisation holders, Export Oriented Units and Special Economic Zone units, and it carries its own rates and its own caps, both lower. Tariff item 0302 21 00 reads 3 per cent capped at Rs 24 per kg in Appendix 4R and 1.8 per cent capped at Rs 14.40 in Appendix 4RE.
Which one applies is a fact about the exporter and the authorisation rather than about the goods, so the calculator asks and never picks. Notification 66/2024-25 of 20 March 2025 ended RoDTEP for those units on 5 February 2025, and Notification 11/2025-26 of 26 May 2025 restored it with effect from 1 June 2025. Anything written about Appendix 4RE between those dates describes a scheme that had lapsed.
What the scrip is worth, which is the other half of the question
An entitlement is not money. It becomes a duty credit in the exporter's ledger on ICEGATE, and Regulation 4(1) of the Electronic Duty Credit Ledger Regulations, 2021 provides that a credit for which a scrip has not been requested within one year of the scroll is created as an e-scrip automatically. Notification 79/2022-Customs (N.T.) of 15 September 2022 sets its validity at two years from the date it is created.
An exporter who does not import has nothing to spend it on, so the scrip is sold. It trades slightly below face because the buyer is settling duty they would otherwise pay in cash and carries the transfer in between. Scriphouse publishes a firm bid of 98.45% of face, held for sixty seconds, on its pricing page, and the green figure in the panel above is that rate applied to the entitlement. It is indicative: a real scrip is priced when it is asked about, against live demand on the day. How the sell side works, and how it is done without a platform.
What this calculator does not do
- It does not file the claim. RoDTEP is claimed on the shipping bill at the time of export, with the declaration the customs system requires. A shipment exported without that declaration earns nothing whatever the schedule says.
- It does not know your budget position. The scheme operates within the budgetary framework in Para 4.54 of the Foreign Trade Policy 2023, and Notification 35/2025-26 says in terms that remissions during the financial year are managed within the approved allocation. That is a constraint on the scheme which no per-shipment calculation can see.
- It carries no RoSCTL. The Rebate of State and Central Taxes and Levies covers garments and made-ups of chapters 61, 62 and 63 under a separate schedule. None of it has been read here, so those lines correctly show no RoDTEP and are not the whole story for a garment exporter.
- It does not test your eligibility for Appendix 4RE. Whether a consignment is an Advance Authorisation, EOU or SEZ export is a fact about the exporter. The tool puts the choice to you and works whichever schedule you pick.
- It has read the RoDTEP schedule and its notifications, not every instrument. Appendix 4R, Appendix 4RE, and every DGFT notification since 32/2024-25 that touches them. A trade notice, a public notice or a customs circular may still reach your line, and none of those has been read.
None of this is legal or classification advice. Classification is the exporter's own responsibility, and a wrong tariff line makes every number on this page wrong together.
Common questions
How is RoDTEP calculated on an export from India?
Two figures, and the entitlement is the lower of them. The first is the rate in column (5) of Appendix 4R applied to the FOB value declared on the shipping bill. The second applies only where column (6) states a value cap: that cap is an amount in rupees per unit of quantity, so it is the cap multiplied by the quantity exported in the schedule's own unit. On tariff item 0801 32 20, whole cashew kernels, the rate is 2.4% and the cap is Rs 8.50 per kg, so a consignment of 5,000 kg at a FOB of Rs 40,00,000 gives Rs 96,000 by rate and Rs 42,500 by cap, and the entitlement is Rs 42,500. 1593 of the 10872 live lines in Appendix 4R carry a cap, and a figure published without it is too high.
What is the difference between Appendix 4R and Appendix 4RE?
Appendix 4R is the RoDTEP schedule for exports made from Domestic Tariff Area units. Appendix 4RE is the schedule for exports of products manufactured by Advance Authorisation holders, Export Oriented Units and Special Economic Zone units, and it carries its own, lower, rates and caps: the same tariff item that reads 3% capped at Rs 24 per kg in Appendix 4R reads 1.8% capped at Rs 14.40 in Appendix 4RE. Which one applies is a fact about the exporter and the authorisation, not about the HS code, so this tool asks rather than choosing. Notification 11/2025-26 restored RoDTEP for those units with effect from 1 June 2025 after Notification 66/2024-25 had ended it on 5 February 2025.
Is RoDTEP still in force?
Yes, to 30 September 2026. Notification 74/2025-26 continues the scheme for all eligible export products from 1 April 2026 to 30 September 2026, at the rates and value caps as applicable on 31 March 2026. What happens after that date is not knowable from anything published so far, and this page will not assume a renewal because one has always come before.
Were RoDTEP rates cut to half, then restored?
For twenty-eight days, and then they were restored. Notification 60/2025-26 of 23 February 2026 limited the rates and value caps in Appendix 4R and Appendix 4RE to 50 per cent of the notified figures with immediate effect, and a corrigendum the following day took ITC HS chapters 01 to 24 back out of that cut. Notification 66/2025-26 of 23 March 2026 then restored the rates and caps as applicable on 22 February 2026 and superseded both. The rates on this page are the full notified rates, because that is what is in force. Neither of those three instruments appears on the DGFT page that publishes the schedule, which is why anything derived from that page alone was wrong for a month and then wrong again.
My HS code is not in the schedule. What does that mean?
It means no RoDTEP is available on that line, and it is a real answer rather than a gap. Twelve chapters of the tariff do not appear in Appendix 4R at all. Garments of chapters 61, 62 and 63 are the largest of them, and they are covered by the Rebate of State and Central Taxes and Levies scheme instead, which is a separate scheme with its own schedule and is not read here. A line can also have been deleted by an alignment notification, which happens when the Finance Act re-cuts the First Schedule to the Customs Tariff Act, 1975 and the tariff item ceases to exist; the tool says which notification deleted it.
What is a RoDTEP scrip worth in cash?
Slightly less than its face value, because a buyer is paying it against duty they would otherwise pay in cash and takes the transfer risk in between. Scriphouse publishes a firm bid of 98.45% of face on its pricing page, held for sixty seconds, so a scrip of Rs 1,00,000 face is Rs 98,450 in the exporter's bank. That figure is indicative: a real scrip is priced when it is asked about, against live demand on the day.
When does the entitlement become a scrip I can sell?
Not at export. The claim is made on the shipping bill, the credit is scrolled by customs, and Regulation 4(1) of the Electronic Duty Credit Ledger Regulations, 2021 provides that a duty credit for which a scrip has not been requested within one year of the scroll is created as an e-scrip automatically. Notification 79/2022-Customs (N.T.) of 15 September 2022 sets the validity of an e-scrip at two years from the date of its creation. The figure this tool works is the schedule's entitlement on the shipment, which is the start of that sequence and not the end of it.
Where these rates come from, and how far to trust them
The rates are read from Appendix 4R and Appendix 4RE as consolidated with effect from 10 October 2024, notified vide Notification 32/2024-25 of 30 September 2024, with every DGFT notification since that amends them applied in date order.
That chain is not the list DGFT prints beside the schedule. Four instruments that moved RoDTEP rates in 2026 appear only in the notification register: Notification 60/2025-26 of 23 February 2026, which cut every rate and cap to half; its corrigendum of 24 February 2026, which took chapters 01 to 24 back out of the cut; Notification 66/2025-26 of 23 March 2026, which restored the rates and superseded both; and Notification 74/2025-26 of 31 March 2026, which continued the scheme. A figure taken from the schedule page alone was wrong by a factor of two for twenty-eight days and then wrong again for the eight days after the restoration.
What has not been established, said plainly. Nothing here has been checked against an e-Gazette original: every document read is DGFT's own published copy, which is the issuing authority's repository but is not the Gazette. The scheme's own period ends on 30 September 2026 and no instrument published so far says what happens after it, so this page states the end date rather than assuming a renewal. Notification 74/2025-26 is internally inconsistent by one month about which date its continued rates are taken from, and its operative paragraph is what this site follows. And 125 live lines state something other than a percentage, such as a fixed amount in rupees per unit or the word Nil, and those are shown in the schedule's own words with no rupee figure worked from a value.
The other side of the same shipment
RoDTEP is what an export earns. If you also import, the customs duty calculator works what a Bill of Entry costs and shows the one line a duty-credit scrip can pay, which is basic customs duty and nothing else. Every tariff item has its own page in the HS codes directory, with both sides of the line on it. The rest of the free tools are on the tools hub, and duty-credit scrips explained end to end is the place to start if the instrument itself is new to you.