UPSC Prelims Practice Questions — Government Restores RoDTEP Rates and Value Caps to Support Exporters Amid West Asia Trade Disruptions

Q1. In the context of India's export remission framework, the acronym RoDTEP stands for which one of the following?

  • A. Rebate of State and Central Taxes and Levies on Exported Products
  • B. Remission of Duties and Taxes on Exported Products
  • C. Refund of Domestic Taxes and Embedded Procurement levies
  • D. Reimbursement of Duties, Taxes and Export Promotion charges

Q2. Under the restored RoDTEP coverage for FY 2025-26, approximately how many HS lines are notified for Domestic Tariff Area (DTA) exports?

  • A. 10,500 HS lines
  • B. 10,642 HS lines
  • C. 10,780 HS lines
  • D. 10,795 HS lines

Q3. RoDTEP was introduced principally as a WTO-consistent successor to which one of the following export incentive schemes whose benefits were withdrawn from 1 January 2021?

  • A. Merchandise Exports from India Scheme (MEIS)
  • B. Service Exports from India Scheme (SEIS)
  • C. Export Promotion Capital Goods (EPCG) Scheme
  • D. Rebate of State and Central Taxes and Levies (RoSCTL) Scheme

Q4. When RoDTEP support was extended to 'Advance Authorisation (AA) holders', the term Advance Authorisation refers to which one of the following?

  • A. An authorisation permitting duty-free import of inputs physically incorporated in an export product
  • B. A licence allowing duty-free import of capital goods for producing export goods
  • C. A permit allowing advance disbursal of duty-credit e-scrips before shipment
  • D. A clearance allowing exporters to defer payment of GST on exported goods

Q5. The extension of RoDTEP support to Advance Authorisation holders, EOUs and SEZ units was formally notified by which one of the following?

  • A. Department of Commerce, Ministry of Commerce and Industry
  • B. Central Board of Indirect Taxes and Customs (CBIC)
  • C. Department of Revenue, Ministry of Finance
  • D. Directorate General of Trade Remedies (DGTR)

Q6. With reference to the March 2026 RoDTEP rate-restoration decision, consider the following statements: 1. The restored rates and value caps took effect from 23 March 2026. 2. The restored rates are those that were in force as on 22 February 2026. 3. The decision withdrew the 50% restriction imposed via Notification No. 60/2025-26. 4. The restoration was decided by the Department of Revenue, Ministry of Finance. Which of the above is/are correctly identified?

  1. The restored rates and value caps took effect from 23 March 2026.
  2. The restored rates are those that were in force as on 22 February 2026.
  3. The decision withdrew the 50% restriction imposed via Notification No. 60/2025-26.
  4. The restoration was decided by the Department of Revenue, Ministry of Finance.
  • A. 1 and 2 only
  • B. 1, 2 and 3
  • C. 2, 3 and 4
  • D. 1, 2, 3 and 4

Q7. Consider the following pairings relating to the RoDTEP rate-restoration episode of 2026: 1. Notification imposing the 50% restriction — No. 60/2025-26 2. Date of the 50% restriction notification — 23 February 2026 3. RoDTEP refund rate band — 0.3% to 3.9% 4. RoDTEP outlay for FY 2025-26 — ₹57,976.78 crore Which of the above pairings is/are NOT correctly matched?

  1. Notification imposing the 50% restriction — No. 60/2025-26
  2. Date of the 50% restriction notification — 23 February 2026
  3. RoDTEP refund rate band — 0.3% to 3.9%
  4. RoDTEP outlay for FY 2025-26 — ₹57,976.78 crore
  • A. 4 only
  • B. 1 and 3
  • C. 2 and 4
  • D. 3 only

Q8. With reference to the maritime disruption that prompted the 2026 RoDTEP restoration, consider the following statements: 1. The disruption affected the Bab-el-Mandeb–Suez (Red Sea) corridor used by India's westbound consignments. 2. Diversion of shipping around the Cape of Good Hope raised freight, insurance and transit times. 3. The restoration was aimed chiefly at protecting India's eastbound exports to East Asia. Which of the statements given above is/are correct?

  1. The disruption affected the Bab-el-Mandeb–Suez (Red Sea) corridor used by India's westbound consignments.
  2. Diversion of shipping around the Cape of Good Hope raised freight, insurance and transit times.
  3. The restoration was aimed chiefly at protecting India's eastbound exports to East Asia.
  • A. 1 only
  • B. 1 and 2 only
  • C. 2 and 3 only
  • D. 1, 2 and 3

Q9. Under RoDTEP, the transferable duty-credit e-scrips are issued primarily by which one of the following bodies?

  • A. Central Board of Indirect Taxes and Customs (CBIC)
  • B. Central Board of Direct Taxes (CBDT)
  • C. Directorate General of Foreign Trade (DGFT)
  • D. Department of Commerce

Q10. The RoSCTL scheme rebates embedded taxes on apparel and made-ups falling under how many chapters of the ITC(HS), with RoDTEP covering textile products outside them?

  • A. Two chapters
  • B. Three chapters
  • C. Four chapters
  • D. Five chapters

Q11. In the RoDTEP notifications distinguishing DTA exports from AA/EOU/SEZ exports, the term Domestic Tariff Area (DTA) refers to which one of the following?

  • A. The whole of India lying outside Special Economic Zones and Export Oriented Units
  • B. The notified processing area within a Special Economic Zone
  • C. The cluster of Export Oriented Units permitted to sell to the home market
  • D. The bonded warehousing zone administered exclusively by CBIC