RoDTEP Scheme Expiry: What Exporters Must Do Before 30 Sep 2026
RoDTEP benefits run out on 30 September 2026 under DGFT Notification No. 74/2025-26, with no extension notified as of 17 September. Here is what exporters must check, claim, and price for before the deadline.
CA Harun Raaj
Chartered Accountant · Harun Raaj & Associates
Legal basis: DGFT Notification No. 74/2025-26 dated 31 March 2026, Foreign Trade Policy 2023 — Effective: 1 April 2026 to 30 September 2026. Source: dgft.gov.in (DGFT RoDTEP page). Last reviewed by CA Harun Raaj: September 2026.
The Remission of Duties and Taxes on Exported Products (RoDTEP) scheme — India's mechanism for remitting embedded duties and taxes on exported goods — expires on 30 September 2026. As at 17 September 2026, the DGFT notifications portal shows no notification extending the scheme into October. The most recent notifications on that portal, dated 24 August 2026, deal with wheat flour, wheat, and raw sugar import policy — not RoDTEP. With 13 days left, exporters need to act now rather than wait for an announcement.
What RoDTEP Covers
RoDTEP remits duties, taxes, and levies borne on inputs used in export production that are not refunded elsewhere — central and state taxes at the pre-production, production, and post-production stages. Benefits arrive as transferable electronic scrips credited to the exporter's ICEGATE account, usable to pay Basic Customs Duty (BCD) on imports.
RoDTEP replaced the Merchandise Exports from India Scheme (MEIS), which was found WTO-inconsistent because it offered incentive-linked benefits. RoDTEP instead remits taxes actually embedded in exports, which keeps it WTO-compliant.
Who qualifies: Any goods exporter with an IEC (Import Export Code) whose product's HS code appears in Appendix 4R (the primary schedule) or Appendix 4RE (the engineering sector schedule) of the Foreign Trade Policy 2023. Exports under Advance Authorisation, EOUs, SEZ units exporting duty-free inputs, and certain other specified categories are excluded.
Key point: RoDTEP benefits for shipments after 30 September 2026 depend on a fresh DGFT notification that has not yet been issued as of 17 September 2026.
Six Volatile Months for RoDTEP Rates
Finding Your Product's RoDTEP Rate
Rates are product-specific — expressed as a percentage of FOB value or a fixed amount per unit — and listed in Appendix 4R and Appendix 4RE of the FTP 2023. Rates range from below 0.5% to over 4% depending on the product category. Check your rate on the DGFT website under FTP 2023, then Appendix 4R (or 4RE for engineering goods).
Illustrative example (not an actual case): A manufacturer exporting precision engineering components under HS Code 8483.40, with an FOB value of ₹50 lakh a month, at a RoDTEP rate of 1.2%, would earn a monthly RoDTEP benefit of ₹60,000 — roughly ₹7.2 lakh a year. A one-month lapse in the scheme means that benefit is not recovered for shipments made during the gap.
Claiming RoDTEP Correctly Before 30 September
RoDTEP is not a post-hoc refund — it is declared in the Shipping Bill at the time of export.
- In the Shipping Bill on ICEGATE: select the RoDTEP claim option and enter the correct HS code and rate from Appendix 4R/4RE.
- Export General Manifest (EGM): file it promptly after shipment, since scrip generation depends on it.
- ICEGATE scrip: once the EGM is filed, the scrip is generated and credited to the exporter's ICEGATE account — it is transferable and usable to pay BCD on imports.
- September deadline: all shipments carrying a RoDTEP claim for September 2026 must have their Shipping Bill filed before 30 September.
Exporters who believe they missed claims on past shipments should review ICEGATE for unclaimed shipping bills within the past two years — a late-claim mechanism exists and should be checked with a customs broker/CHA.
If the Scheme Lapses on 1 October 2026
If no extension notification is issued by midnight on 30 September 2026, RoDTEP benefit stops for all shipments made from 1 October 2026. No scrips will be generated for post-scheme exports, and the embedded duty/tax cost on those exports goes unrecovered, reducing export price competitiveness. Historical claims — for September 2026 and earlier, filed correctly in the Shipping Bill — remain valid regardless of what happens after 30 September.
DGFT has issued extensions within days, or even hours, of a deadline in the past. But the absence of any announcement by 17 September is unusual, and exporters should not assume an extension is guaranteed.
What Applies When: Scheme Continues vs. Scheme Lapses
Steps to Take This Week
- Check the HS code and confirm the current RoDTEP rate in Appendix 4R/4RE.
- Audit September shipping bills to confirm every eligible one carries a RoDTEP claim filed before 30 September.
- Monitor dgft.gov.in daily from 20 September for any extension notification.
- Build contingency pricing for October orders by removing the RoDTEP benefit from FOB price calculations until an extension is confirmed.
- Notify the export finance bank/NBFC if RoDTEP-backed working capital lines are in place, since a lapse affects the collateral value of scrips.
Exporters should not wait for DGFT to confirm before acting — the Shipping Bill deadline for a September RoDTEP claim is fixed regardless of what happens with any future notification.
I'm CA Harun Raaj, Visakhapatnam.
If your export business is affected by the RoDTEP deadline or you need help verifying your product's rate and claim status, reach out to us.
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See Also
Frequently Asked Questions
Can I claim RoDTEP after 30 September for goods shipped in September?
Yes. RoDTEP is claimed in the Shipping Bill at the time of export, so as long as the Shipping Bill is filed before 30 September 2026 with a RoDTEP claim, the scrip is generated after EGM filing. The scheme's expiry affects new shipments from 1 October 2026, not claims already filed for September.
Does RoDTEP expiry affect Advance Authorisation or EPCG benefits?
No. Advance Authorisation and EPCG are separate schemes under FTP 2023 and are not affected by RoDTEP's status. However, goods exported under Advance Authorisation using duty-free inputs are not eligible for RoDTEP in the first place.
Does RoDTEP apply to SEZ exports?
No. SEZ units export from customs-bonded zones under a separate zero-duty regime. RoDTEP is designed for exporters operating from the Domestic Tariff Area (DTA).
Does RoDTEP cover service exports?
No. RoDTEP covers goods exports only, under Appendix 4R and Appendix 4RE of the FTP 2023. Service exports are covered under a separate mechanism (SEIS/RoSCTL).
If DGFT extends RoDTEP after 1 October, will exporters get retrospective benefits?
Based on the pattern of past DGFT notifications, extensions have taken effect prospectively from their notified date, not retroactively. There is no notified precedent for retroactive RoDTEP coverage, so a gap in the scheme is likely to mean a gap in benefit for shipments made during it.
How do I find the RoDTEP rate for my product?
Check the HS code of your product against Appendix 4R (the primary schedule) or Appendix 4RE (the engineering sector schedule) of the Foreign Trade Policy 2023, available on the DGFT website. Rates are listed as a percentage of FOB value or a fixed amount per unit.
What happens to RoDTEP scrips already credited to my ICEGATE account if the scheme lapses?
The draft record and DGFT notifications indicate historical claims filed correctly before the expiry date remain valid; the article does not state that existing scrips are affected by a future lapse. Verify the treatment of already-issued scrips with your customs broker or on dgft.gov.in as the situation develops.
What should exporters do if no extension is notified by 30 September 2026?
Ensure every eligible September shipping bill carries a RoDTEP claim filed before the deadline, since that claim remains valid regardless of what happens afterward. For October orders, remove the RoDTEP benefit from FOB price calculations until an extension notification is actually issued.
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