RoDTEP 2026 | Complete Practical Explanation | ABC Ltd. Export Example | e-Scrip
CA PRASANTH
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RoDTEP 2026 | Complete Practical Explanation | ABC Ltd. Export Example | e-Scrip
54 просмотра · 11 дн. назад
CA PRASANTH
56 подписчиков
54 просмотра · 11 дн. назад
RoDTEP 2026 – Complete Practical Explanation
In this video, RoDTEP (Remission of Duties and Taxes on Exported Products) is explained completely through a practical ABC Ltd. export example.
We cover the complete concept from export of goods to RoDTEP e-Scrip utilisation in simple English.
📚 Topics Covered
✅ What is RoDTEP?
✅ Why is RoDTEP required?
✅ Practical example of ABC Ltd.
✅ Product value – ₹90
✅ Illustrative Indian domestic tax / eligible embedded incidence – ₹10
✅ Export from India to USA
✅ USA import duty – 20%
✅ Difference between Indian domestic incidence and USA import duty
✅ Why ₹10 domestic incidence is not automatically refunded as ₹10 RoDTEP
✅ RoDTEP calculation based on HS Code, notified rate and value cap
✅ Shipping Bill and RoDTEP claim
✅ Customs processing and EGM
✅ RoDTEP Scroll
✅ ICEGATE e-Scrip
✅ Utilisation of e-Scrip towards Basic Customs Duty, subject to applicable rules
✅ Complete practical transaction flow
💡 Practical Example
ABC Ltd. – Indian Exporter
Product value: ₹90
Illustrative domestic incidence: ₹10
Export destination: USA
Illustrative USA import duty: 20%
The video clearly explains why the USA import duty is separate from the Indian RoDTEP benefit, and how the actual RoDTEP benefit is determined using the applicable notified rate and value cap.
Export → Shipping Bill → Customs Processing → RoDTEP Scroll → e-Scrip → Permitted Duty Utilisation
⚠️ Important: The ₹10 and 20% figures are used for practical illustration. RoDTEP is not an automatic refund of every GST or domestic tax paid. The actual benefit depends on the applicable HS-code rate, value cap and prevailing rules/notifications.
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