Summary: The Directorate General of Foreign Trade has extended the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme up to December 31, 2026. The extension applies to exports made by Domestic Tariff Area (DTA) units, Advance Authorisation (AA) holders, Special Economic Zone (SEZ) units and Export Oriented Units (EOUs). The notification provides that the existing RoDTEP rates and value caps notified in Appendix 4R and Appendix 4RE, as applicable on September 30, 2026, will continue unchanged during the extended period. The other terms and conditions governing the Scheme will also remain unchanged. The notification has been issued under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, read with Paragraph 1.02 of the Foreign Trade Policy (FTP) 2023. Earlier DGFT notifications have likewise used Section 5 and Paragraph 1.02 as the statutory basis for RoDTEP amendments and extensions.
MINISTRY OF COMMERCE AND INDUSTRY
(Department of Commerce)
(DIRECTORATE GENERAL OF FOREIGN TRADE)
Notification No. 41/2026-27-DGFT | Dated: 30th September, 2026
Subject: Continuation of RoDTEP Scheme till December 31st, 2026 – reg.
S.O. 5435(E).— In exercise of the powers conferred under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, as amended, read with Paragraph 1.02 of the Foreign Trade Policy (FTP) 2023, as amended from time to time, the Central Government hereby notifies that the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme shall continue up to 31st December 2026 and shall be available for exports made by Domestic Tariff Area (DTA) units, Advance Authorisation (AA) holders, Special Economic Zone (SEZ) units and Export Oriented Units (EOUs).
2. The existing RoDTEP rates and value caps, as notified in Appendix 4R and Appendix 4RE, as applicable on September 30, 2026, shall continue unchanged during the aforesaid period.
3. The other terms and conditions governing the Scheme shall remain unchanged.
Effect of this Notification: The RoDTEP Scheme is extended and shall apply to eligible exports from DTA, AA, SEZ, and EOU units up to 31st December 2026.
This is issued with the approval of the Competent Authority.
[F. No. 01/94/180/090/AM26/PC-4]
LAV AGARWAL,Director General of Foreign Trade & Ex-officio Addl. Secy.
