Notification/Circular No.: 15/2026-27 dated April 30, 2026
Applicable Act/Rule: Foreign Trade (Development and Regulation) Act, 1992; Foreign Trade Policy 2023
Applicable Section/Rule: Section 5; Para 1.02 of Foreign Trade Policy 2023
Effective Date: May 01, 2026
The notification is issued by the Directorate General of Foreign Trade under the Ministry of Commerce & Industry regarding amendments to the RoDTEP Schedule following changes in the First Schedule to the Customs Tariff Act, 1975 as amended by the Fourth Schedule of the Finance Act (No. 3 of 2026).
The notification specifies amendments to Appendix 4R and Appendix 4RE of the RoDTEP Schedule. The changes apply to tariff lines at the 8-digit level and affect entities dealing with goods covered under the RoDTEP scheme.
i. 142 tariff lines at the 8 Digit level are added in Appendix 4R and Appendix 4RE of the RoDTEP Schedule.
ii. 50 tariff lines at the 8 Digit level are deleted from Appendix 4R and Appendix 4RE of the RODTEP Schedule.
iii. Description of 02 tariff lines at 8 Digit level has been changed in Appendix 4R and Appendix 4RE of RoDTEP Schedule.
The details of HS Codes along with RoDTEP rates/value caps are made available on the DGFT portal- www.dgft.gov.in under the specified section. The amendments are applicable from May 01, 2026 and correspond to the changes made in the Customs Tariff Act, 1975.
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