The Government of India, through the Directorate General of Foreign Trade (DGFT), has officially extended the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme beyond its previous deadline of September 30, 2025. By exercising powers under the Foreign Trade (Development and Regulation) Act, 1992, and the Foreign Trade Policy 2023, the government announced that the scheme will now remain applicable to eligible exports until March 31, 2026. This extension covers exports made from a range of units, including Domestic Tariff Area (DTA) units, Advance Authorisation (AA) holders, Special Economic Zone (SEZ) units, and Export Oriented Units (EOUs). The existing RoDTEP rates, along with any applicable per-unit value caps, will continue to apply for all export items, and the scheme’s operation will remain subject to the specified budgetary framework. Details regarding eligible items and rates are available on the official DGFT website in Appendix 4R (for DTA) and Appendix 4RE (for AA/SEZ/EOU).
Government of India
Ministry of Commerce & Industry
Department of Commerce
Directorate General of Foreign Trade
Vanijya Bhawan, New Delhi
Notification No: 35/2025 – DGFT | Dated: 30 September, 2025
Subject: Extension of RoDTEP Scheme for DTA Units beyond 30.09.2025 and Applicability to DTA/AA/SEZ/EOU Exports till 31.03.2026 — reg.
S.O. 4499(E): In exercise of the powers conferred under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, as amended, read with Para 1.02 of the Foreign Trade Policy (FTP) 2023, the Central Government hereby notifies the extension of the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme beyond 30.09.2025. Accordingly, the RoDTEP Scheme shall remain in force and be applicable to exports made from Domestic Tariff Area (DTA) units, Advance Authorisation (AA) holders, Special Economic Zone (SEZ) units, and Export Oriented Units (EOUs) up to 31.03.2026.
2. The existing RoDTEP rates, as notified, shall continue to apply for all export items. The operation of the scheme shall, however, remain subject to the budgetary framework provided under Para 4.54 of FTP 2023, so that the remissions during the financial year are managed within the approved allocation.
3. The list of eligible export items, along with the applicable rates, and per-unit value caps wherever applicable, is available in Appendix 4R (for DTA units) and Appendix 4RE (for AA/SEZ/EOU units) at the DGFT website (dgft.gov.in) under the link: “Regulations> RoDTEP”.
Effect of this Notification: The RoDTEP Scheme stands extended and shall be applicable for eligible exports from DTA, AA, SEZ, and EOU units up to 31.03.2026.
This is issued with the approval of the Minister of Commerce and Industry.
(Ajay Bhadoo)
Director General of Foreign Trade
& Additional Secretary to the Government of India
E-mail: dgft@nic.in
(Issued from File No. 01/94/180/019/AM26/PC-401/94/180/019/AM26/PC-4/E-42728)
