India extends RoDTEP scheme till December 31, rates unchanged
Oct 06, 2026
India has extended the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme until December 31, 2026, providing continuity to exporters as the government seeks to maintain support for outbound shipments amid an uncertain global trade environment.
The Directorate General of Foreign Trade (DGFT), under the Ministry of Commerce and Industry, said the scheme would continue to apply to eligible exports made by Domestic Tariff Area (DTA) units, Advance Authorisation (AA) holders, Special Economic Zone (SEZ) units and Export Oriented Units (EOUs). The extension was notified on September 30, 2026.
The existing RoDTEP rates and value caps, as applicable on September 30, 2026 under Appendix 4R and Appendix 4RE, will remain unchanged during the extended period. All other terms and conditions governing the scheme will also continue without change, according to the notification.
The latest extension gives exporters another three months of policy continuity under the duty-remission mechanism. RoDTEP is designed to refund certain embedded central, state and local duties and taxes that are not otherwise rebated through other mechanisms, helping reduce the tax burden carried by exported goods.
The scheme, introduced as part of India's export-support framework, covers a wide range of products and operates through notified rates and value caps linked to individual tariff lines. Exporters receive the benefit in the form of transferable electronic duty credit scrips, subject to the applicable rules and eligibility conditions.
The continuation is particularly relevant for export-oriented industries such as textiles, apparel, leather, engineering goods and other manufacturing sectors where unrebated taxes can affect price competitiveness in overseas markets.
The government has kept the existing rate structure intact rather than revising product-wise benefits during the extension period. This provides exporters with greater predictability while planning shipments and pricing for the October-December quarter.
The notification said the extension had been issued with the approval of the competent authority. Unless further extended or revised, the present RoDTEP arrangement will remain in force until December 31, 2026.
