The Directorate General of Foreign Trade, under the Ministry of Commerce & Industry, issued Notification No. 15/2026-27 to amend the RoDTEP Schedule (Appendices 4R and 4RE) with effect from May 1, 2026. The amendment aligns the RoDTEP framework with changes introduced in the First Schedule of the Customs Tariff Act, 1975 through the Finance Act (No. 3 of 2026). As part of the revision, 142 tariff lines have been added, 50 tariff lines deleted, and descriptions of 2 tariff lines modified at the 8-digit level. Updated HS codes along with applicable RoDTEP rates and value caps are made available on the DGFT portal. The notification aims to ensure consistency between export incentive structures and tariff classifications, thereby maintaining accuracy and alignment in trade policy implementation following statutory amendments.
Government of India
Ministry of Commerce & Industry
Department of Commerce
Directorate General of Foreign Trade
Vanijya Bhawan, New Delhi
Notification No: 15/2026-27-DGFT | Dated: 30th April, 2026
Subject: Alignment of RoDTEP Schedule consequent to changes in the First Schedule to Customs Tariff Act, 1975 as amended vide Fourth Schedule of Finance Act (No. 3 of 2026) with effect from 01.05.2026
S.0.(E): In exercise of the powers conferred by Section 5 of the Foreign Trade (Development and Regulation) Act. 1992, read with Para 1.02 of the Foreign Trade Policy 2023, as amended from time to time, the Central Government hereby makes the following amendments in Appendix 4R and Appendix 4RE w.e.f. 01.05.2026 to align the RoDTEP schedule with amendments made under the Customs Tariff Act, 1975:
i. 142 tariff lines at the 8 Digit level are added in Appendix 4R and Appendix 4RE of the RoDTEP Schedule.
ii. 50 tariff lines at the 8 Digit level are deleted from Appendix 4R and Appendix 4RE of the RoDTEP Schedule.
iii. Description of 02 tariff lines at 8 Digit level has been changed in Appendix 4R and Appendix 4RE of RoDTEP Schedule.
2. The details of HS Codes as in Para above, along with RoDTEP rates/value caps, are available at the DGFT portal- www.dgft.gov.in under the link `Regulations>RoDTEP’.
Effect of this Notification:
Consequent to the amendments made under the Customs Tariff Act, 1975, vide the fourth schedule of the Finance Act (No. 3 of 2026), RoDTEP Schedule (Appendix 4R and Appendix 4RE), is amended w.e.t 01.05.2026 to align it with First Schedule of the Customs Tariff Act. The RoDTEP rates for these items w.e.f. 01.05.2026 are provided in the tables at the link above.
(Lav Agarwal)
Director General of Foreign Trade
Ex-officio Additional Secretary to the Government of India
E-mail:dgft@nic.in
[Issued from File No.: 01/94/180/019/AM26/PC-4]
