The notification issued by the Directorate General of Foreign Trade (DGFT) under the Ministry of Commerce and Industry amends the description of HS Code 73181500 in Appendix-4R and Appendix-4RE of the RoDTEP Schedule under the Foreign Trade Policy 2023. The earlier description, limited to “screw for use in manufacture of cellular mobile phone,” has been revised to a broader classification: “other screws and bolts, whether or not with their nuts or washers.” This correction aligns the RoDTEP schedule with the First Schedule of the Customs Tariff Act, 1975, ensuring consistency in product classification. Importantly, the amendment has retrospective effect from December 15, 2022. The change clarifies the scope of eligible goods under the RoDTEP scheme, reducing ambiguity and potential disputes regarding classification and benefits. Overall, the notification ensures uniformity between export incentive schedules and customs tariff descriptions, thereby improving transparency and compliance in trade practices.
Government of India
Ministry of Commerce & Industry
Department of Commerce
Directorate General of Foreign Trade
Vanijya Bhawan, New Delhi
Notification No. 06/2026-27-DGFT | Dated: 09 April, 2026
Subject: Amendment in description against HS Code 73181500 in Appendix-4R and Appendix-4RE of the RoDTEP Schedule — reg.
S.O. 1840(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 (FTP) 2023, as amended from time to time, the Central Government hereby notifies the following amendment by way of correction in Appendix-4R and Appendix-4RE of the Handbook of Procedures (HBP) relating to the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme.
2. The description against HS Code 73181500 appearing in Appendix-4R and Appendix-4RE shall be corrected and read as under:
| HS Code | Existing Description | Revised Description |
| 73181500 | Screw for use in manufacture of cellular mobile phone | Other screws and bolts, whether or not with their nuts or washers |
3. This amendment is being carried out to align the description with the corresponding HS classification as per the First Schedule to the Customs Tariff Act, 1975.
4. The above amendment shall be effective from December 15, 2022.
Effect of this Notification: The description against HS Code 73181500 in Appendix-4R and Appendix-4RE of the HBP is aligned with the corresponding Customs Tariff description, with effect from December 15, 2022.
This is issued with the approval of the Minister of Commerce and Industry.
(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. 01/94/180/120/AM26/PC-4)
