RoDTEP duty credit rules: issuance, electronic claim requirements, use for customs duty, realisation and recovery conditions. Duty credit under RoDTEP is issued in lieu of remission of duties/taxes on inputs used in exported goods where not otherwise exempt, at notified rates/caps with value limited to declared FOB or up to 1.5 times market price. Claims require item level declaration in the shipping bill, bill of export or electronic export entry and processing on the customs automated system; issuance is subject to customs checks, filing of export manifest/report and applicable e scrip/electronic ledger rules. Duty credit is usable only for customs duty payments on imports and is conditional on realisation of export proceeds within the FEMA period; ineligible export categories are set out in the annexed Table.