Paragraphs 4 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Paragraph 4.55 lists eleven categories of exports that are not eligible for the rebate under the RoDTEP Scheme. Paragraph 4.55A reserves the Government's right to modify the categories, and paragraph 4.55B says how the inclusion of some of them will be decided. The cross-reference in paragraph 4.55B does not match the list as printed, and this article flags it.
This article is based on the chapter-wise text of the Foreign Trade Policy, 2023 published on the DGFT website, as consulted on 2 October 2026; the copy carries no "updated up to" date. It also takes in Notification No. 41/2026-27 dated 30 September 2026. Later Notifications, Public Notices and Trade Notices should be checked. An exporter whose shipment falls in a category below, and who wants to know what other refund routes remain, can start with our GST refund on exports service.
The following do not get the RoDTEP rebate: exports of imported goods under paragraph 2.46, trans-shipment exports, goods under a minimum export price or export duty, restricted or prohibited export products, deemed exports, supplies by DTA units to SEZ and trade and warehousing zone units, products made in a warehouse under section 65 of the Customs Act, products under Customs Notification 32/1997, exports without electronic documentation or from non-EDI ports, and goods taken into use after manufacture (paragraph 4.55). The Government may modify the categories (4.55A). The chapter file prints eleven categories, while paragraph 4.55B speaks of (x), (xi) and (xii).
The eleven categories: paragraph 4.55
The paragraph opens: the following categories of exports or exporters shall not be eligible for rebate under the RoDTEP Scheme. In the copy consulted the last two numerals are displaced (the numeral (xi) sits on the line that ends "ports", above the sentence on goods taken into use). The order below is the order of the text.
| No. | Category as printed in paragraph 4.55 |
|---|---|
| (i) | Export of imported goods covered under paragraph 2.46 of the Policy. |
| (ii) | Exports through trans-shipment, meaning exports that originate in a third country but are trans-shipped through India. |
| (iii) | Export products which are subject to minimum export price or export duty. |
| (iv) | Products which are restricted for export under Schedule 2 of the export policy in ITC(HS). |
| (v) | Products which are prohibited for export under Schedule 2 of the export policy in ITC(HS). |
| (vi) | Deemed exports. |
| (vii) | Supplies of products manufactured by DTA units to SEZ units or trade and warehousing zone (FTWZ) units. |
| (viii) | Products manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962. |
| (ix) | Products manufactured or exported availing the benefit of Notification No. 32/1997-Customs dated 1st April, 1997. |
| (x) | Exports for which electronic documentation in ICEGATE EDI has not been generated, and exports from non-EDI ports. |
| (xi) | Goods which have been taken into use after manufacture. |
Reading the categories
- (i) points to paragraph 2.46 of the Policy, the import-for-export provision; see our article on paragraphs 2.46 to 2.50.
- (iii), (iv), (v) depend on the item's entry in ITC(HS): a minimum export price or export duty, or a restricted or prohibited status in Schedule 2. Check the entry; this article states no item-wise policy.
- (vi) is "Deemed Exports". The Policy's deemed export chapter is explained in our article on paragraphs 7.00 to 7.02.
- (viii) refers to manufacture in a warehouse under section 65 of the Customs Act; the guide is customs bonded manufacturing under section 65. Customs Notification 32/1997 at (ix) is named as printed and not explained.
- (x) puts the weight on the shipping bill: if the electronic documentation has not been generated on the Customs system, or if the export is from a non-EDI port, there is no rebate.
- (xi) excludes goods that have been used after manufacture.
Paragraph 4.55A: power to modify
The Government reserves the right to modify any of the categories mentioned in paragraph 4.55, for inclusion or exclusion under the scope of RoDTEP, at a later date. The list in the Policy is therefore not final: check the current Notifications.
Paragraph 4.55B: inclusion of certain categories
Inclusion of exports made by the categories mentioned in "para 4.55 (x), (xi) and (xii)" above, and RoDTEP rates for export items under such categories, would be decided on the recommendations of the RoDTEP Committee. A drafting point: the list in paragraph 4.55 as printed ends at (xi); there is no (xii). Paragraph 4.54(x) uses the same words. This article reports the cross-reference as printed and does not say which categories it was meant to cover.
Notification 41/2026-27
As notified on 30 September 2026 (Notification No. 41/2026-27), the RoDTEP Scheme continues up to 31st December 2026 and is available for exports made by Domestic Tariff Area units, Advance Authorisation holders, SEZ units and Export Oriented Units, with the rates and value caps applicable on September 30, 2026 continuing unchanged and the other terms and conditions of the Scheme remaining unchanged. The Notification amends no paragraph; the chapter file consulted on 2 October 2026 still prints paragraph 4.55 as above, and the Notification does not mention the categories. The two texts are given as they stand; this article does not reconcile them. It states nothing about the position after 31 December 2026. The objective and principles of the Scheme are in our article on paragraph 4.54.
The Policy is made under section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (section 5 of the FTDR Act); these paragraphs name no other section. The Policy is not a statute; it binds through the Act and the notifications under it.
A worked example
Kulkarni Exports Private Limited, an invented exporter, checks four shipments against the list. A shipment of goods that originated in a third country and was trans-shipped through India falls under (ii) and gets no rebate. A shipment from a non-EDI port falls under (x). A supply from its DTA unit to an SEZ unit falls under (vii). A fourth shipment of new goods from its own factory, through an EDI port with the electronic documentation generated, does not fall in any listed category, so the question becomes one of the rate and value cap in Appendix 4R, which this article does not state.
Need help with an export that may be ineligible?
If a shipment sits near one of these categories, the refund options and the order in which to use them matter. Our GST refund on exports team can look at the file and the routes open to it.
Key takeaways
- Paragraph 4.55 lists eleven ineligible categories, from imported goods under paragraph 2.46 to goods taken into use after manufacture.
- Deemed exports, trans-shipment, section 65 warehouse manufacture and non-EDI port exports are among them.
- The Government may modify the categories (paragraph 4.55A).
- Paragraph 4.55B refers to (x), (xi) and (xii), but the printed list ends at (xi).
- Notification 41/2026-27 continues the Scheme up to 31st December 2026 for DTA units, Advance Authorisation holders, SEZ units and EOUs; the chapter file still prints the categories unchanged.
Read next
- Paragraph 4.54 of the Foreign Trade Policy, 2023: RoDTEP objective and operating principles
- Paragraphs 4.56 to 4.59 of the Foreign Trade Policy, 2023: RoDTEP e-scrip, monitoring and annual return
- Duty drawback vs RoDTEP: which to claim
- RoSCTL scheme for apparel and made-up exports
Disclaimer: Based on the chapter-wise text of the Foreign Trade Policy, 2023 and the Handbook of Procedures, 2023 published on the DGFT website, and on the later Notifications named in this article, as consulted on 2 October 2026. The copies carry no "updated up to" date. Notifications, Public Notices, Trade Notices, the ITC(HS) schedules, Appendices and forms change often; the current text on the DGFT website should be checked before acting. This article is general information, not legal advice; check the official text before acting.