Notification / Circular No.: 60/2025-26 dated February 23, 2026
Applicable Act / Rule: Foreign Trade (Development and Regulation) Act, 1992; Foreign Trade Policy 2023
Applicable Section / Rule: Section 5 of the Foreign Trade (Development and Regulation) Act, 1992
Effective Date: February 23, 2026
The Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme provides remission of embedded duties and taxes to exporters based on notified rates and value caps for specified HS lines. The scheme applies to exporters claiming RoDTEP benefits under Appendix 4R and Appendix 4RE of the Foreign Trade Policy. The present notification introduces rationalisation of the existing RoDTEP rates.
With immediate effect, the applicable RoDTEP rates for all HS Lines as notified in Appendix 4R and Appendix 4RE shall be limited to 50% of the existing rates and, where applicable, 50% of the notified value caps.
Effect of the Notification: RoDTEP benefits shall be restricted to 50% of the notified rates and value caps with immediate effect.
Disclaimer: The information contained in this Article is intended solely for personal non-commercial use of the user who accepts full responsibility of its use. The information in the article is general in nature and should not be considered to be legal, tax, accounting, consulting or any other professional advice. We make no representation or warranty of any kind, express or implied regarding the accuracy, adequacy, reliability or completeness of any information on our page/article.