Foreign TradeExtended
RoDTEP continues till 31 December 2026. Rates and caps stay as they are.
DGFT has kept the export remission scheme open for another three months. It covers DTA units, Advance Authorisation holders, SEZ units and EOUs, at the Appendix 4R and 4RE rates that applied on 30 September.
Key facts
- Published
- 30 September 2026
- Section
- Foreign Trade
- What it is
- Extended
- Who it affects
- Exporters: DTA units, Advance Authorisation holders, SEZ units, EOUs
In 30 seconds
- The RoDTEP scheme continues up to 31 December 2026.
- It stays available to DTA units, Advance Authorisation holders, SEZ units and EOUs.
- Rates and value caps in Appendix 4R and 4RE, as they stood on 30 September 2026, do not change.
- All other terms and conditions of the scheme remain the same.
हिंदी में सार
DGFT ने 30 सितंबर 2026 की अधिसूचना संख्या 41/2026-27 से RoDTEP योजना को 31 दिसंबर 2026 तक जारी रखा है। यह DTA इकाइयों, Advance Authorisation धारकों, SEZ इकाइयों और EOU के निर्यात पर लागू रहेगी। Appendix 4R और 4RE की दरें और value caps वही रहेंगे जो 30 सितंबर 2026 को लागू थे।
What the document says
“the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme shall continue up to 31st December 2026”
— DGFT Notification 41/2026-27
What changes, and what does not
| Point | Position now | Changed? |
|---|---|---|
| Scheme end date | Up to 31 December 2026 | Extended |
| Eligible exporters | DTA units, Advance Authorisation holders, SEZ units and EOUs | No change |
| Rates and value caps | Appendix 4R and Appendix 4RE, as applicable on 30 September 2026 | No change |
| Other terms and conditions | As they were | No change |
What an exporter should do
- Keep claiming RoDTEP on your shipments as before. The notification changes no condition of the scheme.
- Cost your October to December orders at the current Appendix 4R or 4RE rate and value cap for your tariff item.
- For orders that will ship after 31 December 2026, do not build RoDTEP into the price until DGFT notifies the next period.
How it got here
- Notification No. 32 extends the scheme for exports from DTA units and from AA, EOU and SEZ units.
- RoDTEP is restored for Advance Authorisation holders, SEZs and EOUs.
- The scheme is extended for DTA units beyond 30 September 2025, and applied to DTA, AA, SEZ and EOU exports till 31 March 2026.
- Notification No. 15 aligns the RoDTEP schedule with the Customs Tariff changes that took effect on 1 May 2026.
- Notification 41/2026-27 continues the scheme up to 31 December 2026.
Published 30 September 2026. Updated 3 October 2026. This report is for general information and is not professional advice. Read the source document before acting on it.