The Government has extended the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme until 31 December 2026, providing continued support to eligible exporters.

The extension has been notified by the Directorate General of Foreign Trade (DGFT) through Notification No. 41/2026-27 dated 30 September 2026. The continuation applies to exports made by Domestic Tariff Area (DTA) units, Advance Authorisation (AA) holders, Special Economic Zone (SEZ) units and Export Oriented Units (EOUs).

What Is the RoDTEP Scheme?

RoDTEP is an export support mechanism designed to remit embedded, un-rebated Central, State and local duties, taxes and levies borne on exported products. This can also include certain cumulative indirect taxes incurred at prior stages.

The objective is to ensure that such un-refunded taxes and duties do not remain embedded in the cost of exported goods.

What Has Changed Under the Latest Notification?

The key change is the extension of the scheme until 31 December 2026.

The notification specifically provides that:

• RoDTEP will continue up to 31 December 2026.
• The scheme will remain available to DTA units.
• Advance Authorisation holders will continue to be covered.
• SEZ units and EOUs will remain eligible.
• Existing RoDTEP rates and value caps will continue unchanged.
• The rates and caps applicable in Appendix 4R and Appendix 4RE as on 30 September 2026 will continue during the extended period.
• Other terms and conditions governing the scheme will remain unchanged.

RoDTEP Rates and Value Caps Remain Unchanged

One of the important aspects of the notification is that the extension does not introduce a change in the existing RoDTEP rates or value caps.

The rates and caps applicable under Appendix 4R and Appendix 4RE on 30 September 2026 will continue throughout the extended period up to 31 December 2026.

This provides greater certainty for exporters when planning shipments and calculating the applicable export benefits for the October–December 2026 period.

Who Can Continue to Benefit From RoDTEP?

The extended scheme covers exports made by the following categories:

The continuation is subject to the applicable RoDTEP provisions, rates, value caps and other existing conditions.

What Does This Mean for Exporters?

For eligible exporters, the extension provides continuity of the existing RoDTEP framework through the end of December 2026.

Since the applicable rates and value caps remain unchanged, exporters can continue to consider the existing RoDTEP provisions while planning eligible export shipments during the extended period.

Businesses should nevertheless review their product classification, applicable RoDTEP rate, value cap and export documentation to ensure that the benefit is correctly accounted for.

Note for Exporters

The notification extends the scheme but does not alter the existing RoDTEP rates, value caps or other governing conditions. Exporters should therefore refer to the applicable Appendix 4R and Appendix 4RE provisions and ensure that their export documentation and compliance processes remain aligned with the scheme requirements.

Conclusion

The extension of the RoDTEP Scheme until 31 December 2026 provides continued export support to DTA units, Advance Authorisation holders, SEZ units and EOUs.

With the existing rates and value caps remaining unchanged, exporters have greater continuity for export planning during the extended period. The measure also supports the Government’s objective of helping Indian exporters remain competitive in international markets.