From the editor
As members are kindly aware, the Remission of Duties and Taxes on Exported Products (RODTEP) provides for rebate of Central, State, and Local duties/taxes/levies on the export products, like incidence of VAT/ Central Excise on fuel consumption in transport of raw materials/inputs required for export , VAT/ Central Excise on fuel consumption in transport of export goods from factory to port of export, Electricity Duty/ Tax, Mandi Tax , Stamp Duty paid for export documents etc.,
The RODTEP rate is given as a percentage of FOB and is given in the form of a scrip. This scrip can be used for making payment of Basic Customs duty for imports or this scrip is transferable.
Separate RODTEP rates are notified for normal shipments and for shipments under Advance Authorisation scheme and also exported by EOU & SEZ Units.
As per DGFT Notification No. 35/2025 dated 30th September 2025, RODTEP scheme for Domestic Tariff Area (DTA) and for Advance Authorisation holders, SEZ units and EOUs has been extended till 31.3.2026.
The present RODTEP rate for DTA units is 1.3% for finished leather, 1.1% for leather products, 1.2% for leather footwear and 0.9% for non-leather footwear.
The present RODTEP rates for Advance Authorisation shipments (except deemed exports) & exports by EOU & SEZ units is 0.8% for finished leather, 0.7% for leather products, 0.7% for leather footwear and 0.5% for non-leather footwear
CLE received a communication from Directorate of Drawback informing about constitution of the RODTEP Committee and asking for data from exporters for revision of RODTEP rates. Accordingly, CLE sent a detailed circular to members seeking data in prescribed format and also followed-up with members. Besides, a virtual meeting was also held with members on 4.11.25, in which Shri A.R.Raghunathan, CA explained about how to fill in the proforma.
Subsequently, the RODTEP Committee visited production units i during Nov. 13-14, 2025 and interacted with industry members. CLE collected data covering wide range of products and submitted the same to the Drawback Directorate.
We hope that the RODTEP Committee will recommended higher RODTEP rates for leather, leather products and footwear.
With best wishes
Selvam
Executive Director
COUNCIL FOR LEATHER EXPORTS