Notification/Circular No.: – 10/2025-26 dated May 26,2025
Applicable Act/Rule – Foreign Trade (Development and Regulation) Act, 1992; Customs Tariff Act, 1975; Foreign Trade Policy 2023
Applicable Section/Rule – Appendix 4R
Effective Date– May 1, 2025
Following amendments made to the First Schedule of the Customs Tariff Act, 1975 through the Finance Act, 2025 (effective from May 1, 2025), corresponding adjustments have been made to the RoDTEP (Remission of Duties and Taxes on Exported Products) schedule under the Foreign Trade Policy to ensure alignment.
DGFT has updated Appendix 4R of the RoDTEP scheme, revising the list of HS codes along with applicable rates and value caps. This alignment ensures that export incentives match the revised Customs Tariff. Exporters must now refer to the updated schedule to ensure accurate classification and correct incentive claims.
Complete updated schedule of HS codes and rates can be accessed on the DGFT portal – www.dgft.gov.in under the ‘Regulations > RoDTEP’ section.
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