RoDTEP Scheme Extended Till 31 December 2026

RoDTEP Scheme Extended Till 31 December 2026: What Exporters Need to Know

For Indian exporters, export incentives and remission benefits can play an important role in managing export costs and maintaining competitiveness in international markets. Any change to the availability of these benefits deserves attention—particularly when businesses are planning shipments, preparing export documentation or estimating the financial returns from an export order.

The latest RoDTEP update brings an important clarification: the Government of India has notified the continuation of the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme until 31 December 2026. The notification also states that the existing RoDTEP rates and value caps will continue unchanged during the extension period.

For exporters, the key takeaway is that the scheme’s continuation has been announced, but the extension does not itself introduce higher rates or additional benefits.

Let us understand what the notification says, which exporters are covered, and what businesses should review before claiming RoDTEP benefits.

Quick Take: What Exporters Need to Know

• RoDTEP has been extended until 31 December 2026, according to the uploaded DGFT notification.

• The extension covers eligible exports by Domestic Tariff Area (DTA) units, Advance Authorisation (AA) holders, Special Economic Zone (SEZ) units and Export Oriented Units (EOUs).

• Existing RoDTEP rates and value caps in Appendix 4R and Appendix 4RE, as applicable on 30 September 2026, will continue unchanged during the notified period.

• The notification states that other terms and conditions governing the scheme remain unchanged.

• The extension does not, by itself, establish a higher rate for any product.

• Exporters should continue to check the applicable product classification, rate, value cap and scheme conditions.

• Businesses should not assume that every export shipment automatically qualifies for RoDTEP.

• The notification’s number is not clearly legible in the supplied scan and should be verified against the official published copy before this article is published.

1. What Does the Latest DGFT RoDTEP Notification Say?

The uploaded notification is issued by the Government of India, Ministry of Commerce and Industry, Department of Commerce, Directorate General of Foreign Trade (DGFT).

Its subject is “Continuation of RoDTEP Scheme till December 31st, 2026.”

The notification invokes Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, read with Paragraph 1.02 of the Foreign Trade Policy (FTP) 2023.

Its main provisions are:

1. The RoDTEP Scheme will continue until 31 December 2026.

2. The continuation applies to eligible exports from DTA units, Advance Authorisation holders, SEZ units and EOUs.

3. Existing rates and value caps listed in Appendix 4R and Appendix 4RE, as applicable on 30 September 2026, will remain unchanged during the extension.

4. The other terms and conditions governing the scheme will remain unchanged.

What does this mean for exporters?

Businesses can plan on the basis of the scheme’s notified continuation, while continuing to apply the existing rate schedules and eligibility conditions relevant to their exports. The extension should not be interpreted as a blanket approval for every product, shipment or exporter.

Source: Uploaded DGFT notification, “Continuation of RoDTEP Scheme till December 31st, 2026.” The notification number requires verification from the official copy.

2. What Is the RoDTEP Scheme?

RoDTEP stands for Remission of Duties and Taxes on Exported Products.

It is an export remission scheme intended to refund specified duties, taxes and levies incurred in the production and distribution of exported products that are not otherwise refunded or rebated under the applicable framework.

In simple terms, certain embedded costs may remain in the price of an exported product even when the product is exported. The RoDTEP framework is designed to provide remission for eligible taxes and duties in accordance with the scheme’s applicable provisions.

The benefit is determined under the applicable scheme framework and notified product rates and value caps. It should not be treated as a general cash subsidy available at an exporter’s discretion.

Why is RoDTEP relevant to exporters?

For businesses exporting eligible products, RoDTEP can form part of export costing and financial planning. Its practical value depends on factors such as:

• Whether the exported product and shipment qualify under the applicable provisions.

• The relevant tariff classification.

• The rate and value cap applicable to the product.

• The declared export value and other relevant calculation parameters.

• Compliance with the scheme’s documentation and procedural requirements.

The continuation of the scheme gives exporters an updated end date to consider in their planning. However, the eligibility and calculation of any claim must still be checked independently.

3. What Has Changed Under the RoDTEP Extension?

The principal change notified is the continuation of the scheme through 31 December 2026.

The notification does not announce a new set of RoDTEP rates. Instead, it expressly states that the existing rates and value caps, as applicable on 30 September 2026, will continue unchanged during the extended period.

Before vs Now

The comparison above describes the position stated in the supplied notification. It does not independently establish the full history of previous RoDTEP extensions or replace the applicable scheme documents.

Does the extension mean exporters will receive more RoDTEP benefits?

No, not automatically.

The notification continues the scheme and preserves the applicable rates and value caps. It does not announce a general increase in rates, a higher value cap or an additional benefit for every exporter.

The actual remission available for a shipment remains dependent on the applicable product rate, value cap and other scheme requirements.

Exporter Tip: Do not update your export costing by assuming that the RoDTEP rate has increased. Check the applicable rate schedule and value cap for the product before estimating the benefit.

4. Which Exporters Are Covered?

The notification specifically identifies four categories of exporters or units.

A. Domestic Tariff Area (DTA) units

DTA units are businesses operating in India’s Domestic Tariff Area rather than under the SEZ framework.

DTA exporters should continue to check whether their exported products and shipments qualify for RoDTEP under the applicable provisions.

B. Advance Authorisation (AA) holders

Advance Authorisation permits eligible imports of inputs subject to the scheme’s conditions, including applicable export obligations.

The notification expressly includes Advance Authorisation holders among the categories for which the RoDTEP Scheme will continue.

However, this should not be read as removing or replacing the conditions applicable to Advance Authorisation or RoDTEP. Exporters must verify eligibility and any applicable restrictions for their particular transaction.

C. Special Economic Zone (SEZ) units

The notification expressly identifies SEZ units as covered categories under the continuation.

SEZ exporters should check the applicable RoDTEP provisions, rates, caps and operational requirements relevant to their exports rather than assuming that the general extension alone resolves every eligibility question.

D. Export Oriented Units (EOUs)

Export Oriented Units are also included in the notification.

EOUs should continue to assess the eligibility of their exports under the applicable RoDTEP framework and retain appropriate export and claim records.

Who may not benefit from the extension?

The notification does not state that every exporter, product or shipment automatically qualifies. An exporter whose goods or transaction do not meet the applicable scheme conditions should not assume that the extension makes the claim eligible.

Important: The inclusion of a category in the notification should be read alongside the scheme’s operative conditions and any applicable exclusions or restrictions.

5. What Happens to RoDTEP Rates and Value Caps?

This is one of the most important points for export managers, finance teams and businesses preparing export quotations.

The notification specifies that the existing RoDTEP rates and value caps in Appendix 4R and Appendix 4RE, as applicable on 30 September 2026, will continue unchanged during the extension period.

What are rates and value caps?

• Rate: The applicable percentage or prescribed rate used to calculate remission for an eligible product under the scheme.

• Value cap: A limit on the value used for calculating the remission, where a cap applies under the relevant schedule.

The applicable schedule and calculation method must be checked for the product and shipment concerned. An exporter should not apply a rate or cap from another product merely because the products appear commercially similar.

What should exporters check?

Before estimating or claiming a RoDTEP benefit, confirm:

1. The correct product classification and applicable entry in the relevant schedule.

2. The applicable rate.

3. Whether a value cap applies and how it is calculated.

4. Whether the export transaction meets the scheme’s conditions.

5. Whether the export declaration and other required records are consistent.

6. Whether any other applicable notification or scheme provision affects the claim.

The uploaded notification preserves the existing applicable rates and caps; it does not reproduce the full schedules. Therefore, the precise rate for an individual product must be checked against the applicable official schedule.

6. Important Date: 31 December 2026

The key date in the notification is 31 December 2026, up to which the RoDTEP Scheme is notified to continue.

The supplied scan shows a date in September 2026, but the exact printed date is not clearly rendered. The reference date of 30 September 2026 for the rates and caps is stated in the body of the notification.

Exporters should distinguish between the scheme’s notified continuation period and the requirements that determine whether a particular shipment qualifies. The notification’s end date should not be treated as a substitute for checking shipment-specific eligibility, procedural conditions or any subsequent official update.

Exporter Tip: If you are planning shipments near the end of December 2026, verify the applicable official provisions and operational requirements for those exports. Do not assume that a shipment qualifies solely because it is planned before the scheme’s stated end date.

7. Impact on Advance Authorisation

The notification expressly includes Advance Authorisation holders in the categories covered by the RoDTEP continuation.

However, the notification does not state that the extension changes the substantive rules governing Advance Authorisation.

Advance Authorisation users should therefore keep the following points separate:

• The continuation of RoDTEP under the notification.

• The eligibility of the particular export for RoDTEP.

• The import permissions and export obligations under the Advance Authorisation.

• The documentation and compliance requirements under each applicable framework.

The extension should not be interpreted as changing the export obligation, import entitlement, redemption process or other Advance Authorisation conditions unless another applicable provision expressly provides for such a change.

Practical action: If your business uses Advance Authorisation, review the applicable RoDTEP eligibility and rate for the product separately from your licence conditions and export-obligation records.

8. Impact on EPCG and Other DGFT Schemes

The notification does not announce a change to the Export Promotion Capital Goods (EPCG) Scheme or amend EPCG export-obligation requirements.

It also does not set out amendments to DFIA, RoSCTL, SCOMET or other DGFT schemes.

Businesses using multiple export-promotion schemes should avoid assuming that the RoDTEP extension automatically changes the conditions or benefits under another scheme.

Where an exporter uses more than one scheme, the applicable provisions should be reviewed individually to establish which benefits are available and what conditions apply to the relevant shipment.

9. Practical Examples: How the Extension May Affect Exporters

The following examples are illustrative only. They do not establish eligibility or a specific remission amount.

Example 1: Manufacturer exporting an eligible product

Suppose an Indian manufacturer regularly exports a product for which a RoDTEP rate is applicable.

The extension means the scheme is notified to continue until 31 December 2026, with the applicable existing rate and value cap continuing unchanged during the notified period.

Practical impact: The exporter can take the notified continuation into account in its planning but should confirm the product’s applicable rate, cap and eligibility before calculating the expected benefit.

Example 2: Exporter preparing a quotation for an overseas buyer

Suppose an exporter is preparing a quotation for a shipment expected to be made in November 2026.

The finance team wants to include an estimated RoDTEP amount in its export-cost calculation.

The extension provides a basis to consider the scheme’s continuation during that period, but the exporter should not assume a higher rate or treat the remission as guaranteed.

Practical impact: The finance team should verify the applicable schedule entry, calculation parameters and eligibility before including an estimated benefit in its commercial calculations.

Example 3: Business exporting through an SEZ unit or EOU

Suppose a business exports through an SEZ unit or an EOU and wants to understand whether the extension is relevant.

Both categories are expressly identified in the notification.

Practical impact: The business should review the applicable scheme provisions and operational requirements for its exports. The notification’s reference to the category does not remove the need to verify the eligibility of the particular transaction.

10. What Should Exporters Do Now?

The extension is a useful point at which to review your export planning and claim controls.

Use this checklist:

• 
  

  Obtain and retain the official DGFT/Gazette notification for reference.

• 
  

  Verify the notification number and exact issue date from the official copy.

• 
  

  Check the applicable RoDTEP entry for each exported product.

• 
  

  Verify the relevant rate and value cap in Appendix 4R or Appendix 4RE, as applicable.

• 
  

  Review whether the product and shipment meet the scheme’s eligibility conditions.

• 
  

  Ensure that export declarations and supporting records are accurate and consistent.

• 
  

  Review how the estimated RoDTEP benefit is reflected in export costing.

• 
  

  Keep RoDTEP records separate from the compliance records for Advance Authorisation or other schemes where relevant.

• 
  

  Monitor official DGFT updates for any subsequent change to rates, caps, eligibility or scheme duration.

• 
  

  Seek case-specific advice if eligibility or the interaction of schemes is unclear.

11. Common Mistakes Exporters Should Avoid

Mistake 1: Assuming the extension increases the rate

The notification continues existing applicable rates and value caps. It does not announce a general rate increase.

Mistake 2: Assuming every export qualifies

The scheme’s continuation does not remove the need to meet applicable eligibility and procedural conditions.

Mistake 3: Using an incorrect product classification

The applicable schedule entry should be verified for the product being exported. A similar commercial description does not necessarily mean the same rate applies.

Mistake 4: Ignoring value caps

Where a value cap applies, the exporter should consider the applicable cap and calculation method rather than calculating remission solely by multiplying the export value by the rate.

Mistake 5: Treating RoDTEP as a change to every DGFT scheme

The notification concerns the continuation of RoDTEP. It does not itself amend every other export-promotion scheme.

Mistake 6: Relying on an unofficial summary instead of the operative notification

For compliance decisions, verify the applicable official notification and rate schedule. This is particularly important when the notification number or scan quality is unclear.

12. Frequently Asked Questions (FAQs)

1. Has the RoDTEP Scheme been extended till 31 December 2026?

Yes. The uploaded DGFT notification states that the RoDTEP Scheme will continue up to 31 December 2026.

2. Will RoDTEP rates change under the extension?

The notification states that the existing applicable rates and value caps in Appendix 4R and Appendix 4RE, as applicable on 30 September 2026, will continue unchanged during the extension period.

3. Does the RoDTEP extension mean higher benefits for exporters?

No. The notification does not announce a general increase in RoDTEP rates or value caps. The benefit for a particular export depends on the applicable schedule and scheme conditions.

4. Which exporters are covered by the RoDTEP extension?

The notification identifies DTA units, Advance Authorisation holders, SEZ units and EOUs. The relevant scheme eligibility conditions still need to be satisfied.

5. Is RoDTEP available to Advance Authorisation holders?

The notification expressly includes Advance Authorisation holders among the categories covered by the continuation. Exporters must still verify the applicable RoDTEP conditions for their specific exports.

6. Does the notification change Advance Authorisation export obligations?

The supplied notification does not state that it changes Advance Authorisation export obligations, import entitlements or redemption requirements.

7. Are SEZ units and EOUs included?

Yes. Both SEZ units and EOUs are expressly identified in the notification, subject to the applicable scheme requirements.

8. What are Appendix 4R and Appendix 4RE?

They are the appendices identified in the notification as containing the applicable RoDTEP rates and value caps. Exporters should consult the relevant official schedule to determine the entry applicable to their product.

9. What should exporters do after the extension?

Exporters should verify product eligibility, the applicable rate and value cap, the accuracy of export records and any relevant scheme conditions. They should also monitor official updates for further changes.

10. Does the extension automatically make every export shipment eligible?

No. The continuation of the scheme does not, by itself, establish eligibility for every product, exporter or shipment. The applicable requirements must be checked.

11. What is the notification number?

The notification number is not clearly legible in the uploaded scan. It should be verified against the official DGFT or Gazette publication before being quoted in a compliance document or published article.

12. Where can exporters verify the applicable RoDTEP rate?

Exporters should consult the applicable official DGFT rate schedule—Appendix 4R or Appendix 4RE, as relevant—and check any subsequent official amendments or instructions.

13. Final Takeaway: What Does the RoDTEP Extension Mean for Your Business?

The key development is straightforward: the RoDTEP Scheme has been notified to continue until 31 December 2026, while existing applicable rates and value caps remain unchanged during the extension period.

For exporters, this provides an updated scheme-continuation timeline to consider in export planning. It does not mean that every shipment qualifies, that remission rates have increased, or that other DGFT scheme conditions have changed.

The sensible next step is to check your product’s applicable rate and cap, verify eligibility, maintain accurate export records and monitor official DGFT updates.

Need Help With RoDTEP and DGFT Export Compliance?

Understanding an export remission scheme involves more than identifying its end date. Product classification, applicable rate schedules, shipment documentation and the interaction with other export-promotion schemes may all matter to a particular business.

A V International, a Mumbai-based DGFT and Customs consulting firm with more than 35 years of experience assisting Indian exporters, can help businesses review relevant DGFT licensing and export-compliance requirements.

If you need assistance understanding how the RoDTEP framework applies to your exports, consider obtaining professional advice based on your product, export documentation and circumstances.

Regulatory note: This article is based primarily on the uploaded notification titled “Continuation of RoDTEP Scheme till December 31st, 2026.” The notification number and exact issue date should be verified from the official published copy before publication. The article explains the notification’s stated provisions and should not be treated as a substitute for the operative notification, applicable rate schedules or case-specific regulatory advice.