The Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP), has been operationalized for exports from 01.01.2021. The Scheme provides a mechanism for re-imbursement of taxes/ duties/ levies, which are currently not being refunded under any other mechanism, at the central, state and local level, but which are incurred in the process of manufacture and distribution of exported products, to the exporting industries in India. Exporters of eligible items under the Scheme are being issued e-scrips as refund. The e-scrips are transferable and are used for payment of basic customs duty.