The Directorate General of Foreign Trade (DGFT), Department of Commerce, Ministry of Commerce & Industry, has issued Notification No. 15/2026-27 dated 30th April 2026, regarding alignment of the RoDTEP Schedule consequent to amendments made in the First Schedule to the Customs Tariff Act, 1975 through the Fourth Schedule of the Finance Act (No. 3) of 2026. The revised provisions shall come into effect from 1st May 2026.
The notification has been issued under powers conferred by Sections 3 and 5 of the Foreign Trade (Development & Regulation) Act, 1992 read with Para 1.02 of the Foreign Trade Policy, 2023.
As part of the alignment exercise, the Government has undertaken extensive modifications in Appendix 4R and Appendix 4RE of the RoDTEP Schedule to synchronize export rebate entries with the revised Customs Tariff classification structure introduced under the Finance Act amendments.
Under the revised framework:
- 142 tariff lines at the 8-digit level have been added in Appendix 4R and Appendix 4RE of the RoDTEP Schedule.
- 50 tariff lines at the 8-digit level have been deleted from the schedules.
- Certain existing tariff items in both Appendix 4R and 4RE have also undergone description changes and code restructuring in line with the amended Customs Tariff Act.
The revised schedules include updated RoDTEP rates and value caps across a wide range of products including marine products, berries and processed food items, herbal extracts, chemicals, leather products, steel pipes, industrial machinery parts, battery separators, refrigerated containers and other engineering goods.
Among the major amendments notified:
- New tariff entries have been introduced for products such as Krill, Cranberries, Blueberries, Shea Nuts, Herbal Extracts, Refrigerated Containers and Reverse Osmosis membrane elements.
- Several tariff items relating to chemicals and pharmaceutical intermediates have been rationalized with revised classifications.
- Multiple legacy tariff codes have been omitted and replaced with more granular product-specific entries to improve classification accuracy and export rebate administration.
The DGFT has clarified that the updated RoDTEP rates and caps for all revised tariff items are available on the DGFT portal at www.dgft.gov.in.
The effect of the notification is to ensure seamless implementation of the amended Customs Tariff structure within the RoDTEP framework and maintain consistency in export benefit administration from 1st May 2026 onwards.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/04/Notification-No.15-dt.-30.04.2026-merged.pdf
