The Directorate General of Foreign Trade (DGFT), Ministry of Commerce & Industry, Government of India, has notified the continuation of the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme up to December 31, 2026.
The continuation has been notified vide Notification No. 41/2026-27 dated September 30, 2026. The notification has been issued by the Central Government in exercise of powers conferred under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, read with Paragraph 1.02 of the Foreign Trade Policy (FTP), 2023, as amended from time to time.
RoDTEP benefits available till December 31, 2026
As per the notification, the RoDTEP Scheme shall continue up to December 31, 2026 and will remain available for eligible exports made by:
Domestic Tariff Area (DTA) units, Advance Authorisation (AA) holders, Special Economic Zone (SEZ) units and Export Oriented Units (EOUs).
The extension ensures continuity of remission benefits for a broad category of exporters and provides certainty regarding availability of the scheme for exports undertaken during the extended period.
Existing RoDTEP rates and value caps to remain unchanged
The DGFT has clarified that the existing RoDTEP rates and value caps, as notified in Appendix 4R and Appendix 4RE and applicable as on September 30, 2026, shall continue without any change during the extended period up to December 31, 2026.
Accordingly, exporters will continue to avail RoDTEP benefits at the prevailing rates and within the existing value caps during the extension period.
No change in other terms and conditions
The notification further provides that all other terms and conditions governing the RoDTEP Scheme shall remain unchanged.
Thus, the present notification essentially extends the validity of the existing RoDTEP framework without altering the rates, value caps or other governing conditions.
Continued support for export competitiveness
The continuation of the RoDTEP Scheme provides policy continuity to exporters by ensuring remission of eligible embedded duties and taxes on exported products for the extended period.
The notification specifically records that the Scheme will continue to apply to eligible exports from DTA, AA, SEZ and EOU units up to December 31, 2026.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/09/RODTEP-NOTIFICATION.pdf
