RodTEP Benefits Restored for SEZ and EOU Exports from 1 June
Why in the news
The government brought back RodTEP (Remission of Duties and Taxes on Exported Products) benefits for exports from special zones and export-oriented units.
Key facts
- Restored for SEZ and EOU goods from 1 June 2025.
- Withdrawn earlier by the Commerce Ministry from 6 February 2025.
- RodTEP refunds central and state duties, taxes and levies on inputs, supporting zero-rating of exports and competitiveness.
| Feature | SEZ | EOU |
|---|---|---|
| Purpose | Extra economic activity, exports, domestic and foreign investment, jobs, infrastructure | Raise exports and net foreign exchange earnings |
| Legal base | SEZ Act, 2005; SEZ Rules, 2006 | Scheme started 1981 |
| Head | Development Commissioner per zone | – |
| Activities | Manufacturing, trading, services | Must export all goods and services; manufacturing, services, software, jewellery repair, agriculture, biotech, floriculture and similar |
Indian laws apply in SEZs unless the SEZ Act or Rules exempt them.
Exam angle
- RodTEP restored: 1 June 2025; withdrawn: 6 February 2025.
- EOU scheme year: 1981; SEZ Act year: 2005.