Does RoDTEP offset my EU CBAM cost?
No. The Directorate General of Foreign Trade (DGFT) describes the Remission of Duties and Taxes on Exported Products (RoDTEP) as a refund of taxes and levies not refunded elsewhere, paid as e-scrips for basic customs duty. The European Union (EU) Carbon Border Adjustment Mechanism (CBAM) falls on the EU importer, based on embedded emissions.
What RoDTEP is
DGFT says RoDTEP reimburses taxes, duties and levies at central, state and local level that are incurred making and distributing exported products and are not refunded under any other mechanism. Exporters of eligible items get e-scrips that are transferable and used to pay basic customs duty.
What CBAM is
The European Union (EU) Commission's guidance says the importer bears the reporting obligation, so the importer will ask you for the embedded emissions of your goods. Actual figures can be used instead of default values only if an accredited verifier has verified them.
Why one cannot stand in for the other
- DGFT describes RoDTEP as a refund of taxes, duties and levies. CBAM is based on emissions embedded in goods.
- DGFT describes one use of the e-scrips: basic customs duty.
- DGFT's description has no emissions element.
- RoDTEP has been extended in steps; check the latest DGFT notification for its end date.
One thing to ask before you report
The EU lets an effective carbon price paid in the producing country reduce the CBAM obligation, and it asks you to report it. Nothing in DGFT's RoDTEP description calls it a carbon price, so do not report it as one without asking your verifier or the importer.
What Senseible does here
Senseible does not file RoDTEP or CBAM claims. It turns your fuel and power bills into a dated emissions record, the starting point for a CBAM data request. Senseible builds the verifier-ready file and checks every figure in-house; an accredited verifier Senseible partners with signs it off, or you send it to your own.
- CBAM for Indian exporters
- CBAM clauses for an export contract
- Who arranges CBAM verification
- Carbon rules for exporters, by market
Sources: DGFT, What is RoDTEP, European Commission, CBAM Guidance No. 2, Quick guide for non-EU operators on CBAM implementation
Last reviewed 2026-11-06.