The Directorate General of Foreign Trade (DGFT) has extended the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme up to 31 December 2026.
As per the DGFT notification dated 30 September 2026, the RoDTEP Scheme will continue to be available for eligible exports made by DTA units, Advance Authorisation (AA) holders, SEZ units and Export Oriented Units (EOUs).
What Is the RoDTEP Scheme?
The RoDTEP Scheme provides remission of certain duties, taxes and levies borne on exported products. In addition, the scheme is intended to address eligible embedded costs that are not otherwise refunded, rebated or credited to exporters. Therefore, exporters should check the applicable product-specific conditions before claiming the benefit.
RoDTEP Scheme Extended Up to 31 December 2026
The latest DGFT notification confirms that the RoDTEP Scheme will continue until 31 December 2026.
The extension applies to eligible exports from:
- Domestic Tariff Area (DTA) Units
- Advance Authorisation (AA) Holders
- Special Economic Zone (SEZ) Units
- Export Oriented Units (EOUs)
Will RoDTEP Rates Change?
The existing RoDTEP rates and value caps applicable as on 30 September 2026 will continue unchanged. Therefore, exporters should refer to the applicable rate and value cap for their product while planning eligible exports.
In addition, exporters should verify the applicable product details before preparing their export documentation.
Other RoDTEP Conditions Remain Unchanged
The notification also states that the other terms and conditions governing the RoDTEP Scheme will remain unchanged.
Therefore, exporters should continue following the applicable requirements and procedures for claiming the benefit.
Key Takeaway
The RoDTEP Scheme has been extended up to 31 December 2026 for eligible exports from DTA, Advance Authorisation, SEZ and EOU units.
Importantly, the existing RoDTEP rates and value caps as applicable on 30 September 2026 will continue unchanged during the extended period.
Exporters should therefore review their product-wise RoDTEP applicability and ensure that their export documentation is properly aligned with the applicable requirements.