The Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme was introduced to refund embedded central, state, and local duties/taxes that were not being rebated earlier. Initially applicable for a fixed period, the scheme was set to expire on September 30, 2025. To ensure continuity of export incentives and support Indian exporters under various categories, the government has extended the scheme further.

Details of Changes:

1. The RoDTEP Scheme is extended beyond September 30, 2025, and shall remain in force till March 31, 2026.
2. The scheme is applicable to exports made from:
   • Domestic Tariff Area (DTA) units
   • Advance Authorisation (AA) holders
   • Special Economic Zone (SEZ) units
   • Export Oriented Units (EOUs)
3. The existing RoDTEP rates, as already notified, shall continue to apply for all eligible export items.
4. The scheme’s operation will remain subject to the budgetary framework provided under Para 4.54 of FTP 2023.
5. The list of eligible export items, applicable rates, and per-unit value caps is available in Appendix 4R (for DTA units) and Appendix 4RE (for AA/SEZ/EOU units) on the DGFT website.