Notification No.: Notification No. 10/2025-26 & Notification No. 11/2025-26 dated May 26, 2025
Applicable Act/Rule: Foreign Trade Policy 2023; Customs Tariff Act, 1975
Applicable Section/Rule: Appendix 4R
Background: Operational since 1st January 2021, the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme is designed to reimburse exporters for embedded duties, taxes, and levies that are not otherwise refunded under any other existing scheme. It is compliant with World Trade Organization (WTO) norms and is implemented via a comprehensive end-to-end digital platform to ensure transparency and efficiency. The benefits under RoDTEP scheme for these categories were previously available until 5th February 2025.
The Government of India has announced the restoration of benefits under RoDTEP scheme for exports made by Advance Authorization (AA) holders, Export-Oriented Units (EOUs), and units operating in Special Economic Zones (SEZs). The benefits will be applicable for all eligible exports made from 1st June 2025 onwards.
The reinstatement of RoDTEP benefits for special export categories reflects the government’s continued commitment to creating a conducive, competitive, and compliant export ecosystem that drives India’s long-term trade growth.
DGFT vide notification no. 10/ 2025-26 has also made amendment in Appendix 4R, i.e. schedules of rates and caps for RoDTEP scheme w.e.f. 1st May 2025 to align it with the schedule of Customs Tariff Act. The RoDTEP rates for these items w.e.f. 1st May 2025 onwards are indicated in the table in following link:
Notification Link: https://www.dgft.gov.in/CP/?opt=RoDTEP
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