RoDTEP Scheme Extended to 31 December 2026 – Rates Unchanged
The DGFT has extended the RoDTEP duty remission scheme to 31 December 2026. All eligible exporters can continue claiming the same rates and value caps via ICEGATE e‑scrips, with no procedural changes.
CA Harun Raaj
Chartered Accountant · Harun Raaj & Associates
Legal basis: Customs Act, 1962 s.25 — Effective: ongoing. Source: https://www.etvbharat.com/en/business/government-extends-rodtep-scheme-for-3-months-for-exporters-till-december-31-enn26093008058. Last updated: October 2026
RoDTEP Scheme Extended to 31 December 2026 – Rates Unchanged
The Remission of Duties and Taxes on Exported Products (RoDTEP) scheme has been prolonged for an additional three months, now running until 31 December 2026. The extension comes through DGFT Notification No. 41/2026‑27 dated 30 September 2026 and keeps the existing remission rates and value caps exactly as they were.
Key point: The RoDTEP scheme has been extended to 31 December 2026 with rates and value caps unchanged.
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What Has Changed?
The government has not issued a fresh rate schedule; exporters continue to rely on the rates published in Appendix 4R (for DTA) and Appendix 4RE (for AA, SEZ, EOU) of the Foreign Trade Policy 2023.
Who Can Benefit?
RoDTEP remains available to exporters who satisfy the conditions laid down in Foreign Trade Policy 2023 and the Hand Book of Procedures 2023.
- Domestic Tariff Area (DTA) exporters – claim remission on direct exports of goods listed in Appendix 4R. The applicable rate is linked to the HS code of the exported product.
- Advance Authorisation (AA), Special Economic Zone (SEZ) and Export‑Oriented Unit (EOU) exporters – eligibility is governed by Appendix 4RE. The extension does not broaden or narrow the list of eligible inputs; it merely prolongs the period during which the existing list can be used.
- Excluded items – exports where the same duty component is already remitted under another scheme, export of services, and goods expressly omitted from the rate schedule.
RoDTEP Rates – No Revision
The remission percentages and the maximum FOB value caps continue to be those published in Appendix 4R and Appendix 4RE on 30 September 2026. Because the rates are HS‑code specific, exporters should verify the exact percentage that applies to their product line before filing.
Illustrative example: Sharma Exports Pvt Ltd, a garment exporter from Pune, ships readymade garments (HS Chapter 62) with an annual FOB turnover of ₹5 crore. Under the extended scheme, the same remission rate that applied before 1 October 2026 will apply to shipments made up to 31 December 2026. No fresh application or amendment to the claim is required; the ICEGATE system will process the e‑scrips automatically.
Claiming Through ICEGATE – Same Process
RoDTEP benefits are issued as ICEGATE e‑scrips, which can be used to offset Basic Customs Duty on future imports or transferred to other importers.
Steps for shipments between October and December 2026:
- File the shipping bill on the ICEGATE portal, ensuring the RoDTEP declaration flag is correctly marked.
- After export clearance, ICEGATE validates the claim against the HS code and the FOB value.
- The system generates e‑scrips in the exporter’s ICEGATE account.
- Verify that the remission rate applied matches the rate in Appendix 4R/4RE for your product.
No additional documentation or re‑submission is needed because the extension does not alter the underlying procedural framework.
Practical Checklist for Exporters
- Download Notification 41/2026‑27 from the DGFT website and retain a copy for records.
- Confirm your HS‑code rate in the published Appendix 4R/4RE – the rate itself has not changed, but a quick check avoids surprises.
- Continue filing shipping bills with the RoDTEP flag exactly as before.
- AA/SEZ/EOU exporters – reconfirm that your inputs are listed in Appendix 4RE; the list remains static.
- Plan for the new deadline – the scheme now ends on 31 December 2026. No further extension has been announced, so factor this date into your export‑planning calendar.
- Seek professional advice if you are unsure about eligibility or the calculation of remission amounts.
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Statutory framework: Foreign Trade (Development and Regulation) Act 1992; Customs Act 1962 s.25; Foreign Trade Policy 2023 and Hand Book of Procedures 2023.
Disclaimer: This article is for informational purposes only and does not constitute legal or professional advice. Verify the DGFT notification at dgft.gov.in and consult a qualified Chartered Accountant or licensed customs broker for advice on your specific export transactions.
I’m CA Harun Raaj, Visakhapatnam. If the extension affects your export business, feel free to reach out for personalized guidance.
Frequently Asked Questions
Has the RoDTEP scheme expiry date changed?
Yes. DGFT Notification No. 41/2026‑27 extends the scheme to 31 December 2026, up from the original expiry of 30 September 2026 (Customs Act 1962 s.25).
Do exporters need to re‑apply for RoDTEP after 30 September 2026?
No. The claim process remains shipping‑bill linked on ICEGATE, and the extension does not require a fresh application (DGFT Notification 41/2026‑27).
Are the remission rates or value caps altered by the extension?
No. The rates and value caps continue as published in Appendix 4R (DTA) and Appendix 4RE (AA/SEZ/EOU) of the Foreign Trade Policy 2023, per the DGFT notification.
Which exporters can still claim RoDTEP under the extended period?
All exporters covered under the Domestic Tariff Area, Advance Authorisation, Special Economic Zones, and Export‑Oriented Units who meet the conditions of the Foreign Trade Policy 2023 and the Hand Book of Procedures 2023 can claim, subject to the unchanged Appendix 4R/4RE eligibility.
How are RoDTEP benefits issued after the extension?
Benefits continue to be issued as ICEGATE e‑scrips, which can be used to offset Basic Customs Duty on imports or transferred to other importers (DGFT Notification 41/2026‑27).
Is there any indication of a further extension beyond 31 December 2026?
No further extension has been announced as of the latest DGFT notification dated 30 September 2026; exporters should plan for the scheme to end on 31 December 2026.
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