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Exporters using the RoDTEP Scheme now have clarity for the remaining part of 2026.
The Directorate General of Foreign Trade has continued the Remission of Duties and Taxes on Exported Products Scheme up to 31 December 2026 through Notification No. 41/2026-27 dated 30 September 2026.
The continuation covers eligible exports made by Domestic Tariff Area units, Advance Authorisation holders, Special Economic Zone units and Export Oriented Units.
There is another important point for exporters: DGFT has not announced a fresh RoDTEP rate structure through this notification. The rates and value caps that were applicable on 30 September 2026 under Appendix 4R and Appendix 4RE will continue unchanged during the extended period. Other terms and conditions of the scheme have also been kept unchanged.
So, for businesses, this is mainly a continuity update. Exporters do not need to deal with a new RoDTEP framework, but they should continue checking product eligibility, applicable tariff entries, rates and value caps before relying on the benefit.
| Particular | Details |
| Issuing Authority | Directorate General of Foreign Trade |
| Ministry | Ministry of Commerce and Industry |
| Department | Department of Commerce |
| Notification Number | 41/2026-27 |
| Notification Date | 30 September 2026 |
| Scheme | Remission of Duties and Taxes on Exported Products |
| Continuation Period | Up to 31 December 2026 |
| DTA Units | Covered for eligible exports |
| Advance Authorisation Holders | Covered for eligible exports |
| SEZ Units | Covered for eligible exports |
| EOUs | Covered for eligible exports |
| Existing RoDTEP Rates | Unchanged |
| Existing Value Caps | Unchanged |
| Relevant Appendices | Appendix 4R and Appendix 4RE |
| Other Scheme Conditions | Unchanged |
| Legal Basis | Section 5 of the FTDR Act, 1992 read with Para 1.02 of FTP 2023 |
DGFT has issued the notification under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, read with Paragraph 1.02 of the Foreign Trade Policy 2023.
RoDTEP stands for Remission of Duties and Taxes on Exported Products.
In simple terms, the scheme is part of India's export policy framework. It provides remission of certain duties, taxes and levies linked to exported products where the applicable scheme conditions are met.
For an exporter, the practical question is not simply whether RoDTEP exists. The business also needs to check whether its product is covered, which tariff entry applies, what rate has been notified and whether a value cap is attached to that entry.
That is why an extension of the scheme does not automatically mean every export transaction qualifies.
The latest notification also does not create a new RoDTEP Scheme. It keeps the existing scheme available for the categories mentioned by DGFT until 31 December 2026.
The notification itself has a limited purpose: to continue the RoDTEP Scheme up to 31 December 2026.
It does not announce a new incentive model or revise the existing rate schedule.
DGFT has stated that:
The effect of the notification is expressly described as an extension of the scheme for eligible exports from the four named categories.
The notification should also be read in the context of India's foreign trade law.
Foreign Trade (Development and Regulation) Act, 1992
DGFT Notification No. 41/2026-27 refers to Section 5 of the Foreign Trade (Development and Regulation) Act, 1992.
This is the statutory provision cited in the notification for the Central Government's action.
Foreign Trade Policy 2023
The notification is also issued with reference to Paragraph 1.02 of the Foreign Trade Policy 2023, as amended from time to time.
For exporters, this makes the RoDTEP continuation part of the wider Foreign Trade Policy framework.
Role of DGFT
The Directorate General of Foreign Trade functions under the Department of Commerce, Ministry of Commerce and Industry.
For businesses engaged in exports, DGFT notifications are important because they may affect matters such as export incentives, authorisations, policy conditions and other foreign trade requirements.
This notification is signed by the Director General of Foreign Trade and Ex-officio Additional Secretary.
There is only one major change to understand: the validity of the existing arrangement has been continued up to 31 December 2026.
The underlying rates and value caps have not been changed through this notification.
| Area | Position Before/As on 30 September 2026 | Position Under Notification No. 41/2026-27 |
| Scheme availability | Existing RoDTEP framework | Continued up to 31 December 2026 |
| DTA exports | Covered subject to eligibility | Continue |
| AA holder exports | Covered subject to eligibility | Continue |
| SEZ exports | Covered subject to eligibility | Continue |
| EOU exports | Covered subject to eligibility | Continue |
| RoDTEP rates | Existing notified rates | No change |
| Value caps | Existing notified value caps | No change |
| Other conditions | Existing conditions | No change |
This distinction matters. Calling the notification a "new RoDTEP policy" would be inaccurate. It is an extension of the existing scheme.
DGFT has specifically named four categories.
1. Domestic Tariff Area Units
Eligible exports made by Domestic Tariff Area units can continue to fall within the RoDTEP framework during the extended period.
This does not mean every DTA export is automatically eligible. Product coverage and other prevailing scheme conditions still matter.
2. Advance Authorisation Holders
The notification expressly includes Advance Authorisation holders.
For exporters operating under an Advance Authorisation, the continuation means eligible exports remain covered under the scheme up to the specified date.
No separate new RoDTEP condition for AA holders has been introduced through this notification.
3. Special Economic Zone Units
Eligible exports made by SEZ units also remain within the extension.
SEZ businesses should continue checking product-specific RoDTEP eligibility and the applicable entry under the relevant appendix.
4. Export Oriented Units
Export Oriented Units are the fourth category expressly named by DGFT.
Their eligible exports continue to be covered until 31 December 2026 under the existing scheme conditions.
The four categories are clearly identified in the notification.
Applicability Table
| Exporter Type | Covered Under Extension? | What It Means |
| DTA Unit | Yes | Eligible exports can continue under RoDTEP |
| Advance Authorisation Holder | Yes | Eligible exports remain included |
| SEZ Unit | Yes | Eligible exports remain covered |
| EOU | Yes | Eligible exports remain covered |
Coverage in the table should not be read as automatic entitlement. Existing product-level and scheme-level conditions continue to apply.
No rate revision has been announced under Notification No. 41/2026-27.
DGFT has clearly stated that the RoDTEP rates applicable on 30 September 2026 will remain unchanged during the continuation period.
This is useful for exporters because they do not have to shift to a fresh rate schedule solely because of this extension notification.
However, a business still needs to verify the rate applicable to its own product.
The rate should not be taken from:
The relevant official schedule and product classification should be checked before calculations are finalised.
The same position applies to value caps.
The value caps that were applicable on 30 September 2026 continue unchanged during the extension period.
This can be easy to overlook.
An exporter may correctly identify the applicable RoDTEP rate but still make a wrong calculation if the value cap attached to the relevant entry is ignored.
Finance and export teams should therefore look at both:
The notification refers specifically to Appendix 4R and Appendix 4RE.
DGFT has said that the rates and value caps notified through these appendices, as applicable on 30 September 2026, will continue unchanged.
These appendices matter because RoDTEP is not based on one universal percentage for all products.
Before relying on a benefit, businesses should verify:
A wrong tariff classification can affect the entire calculation, even where the scheme itself has been extended.
This notification is short, and that itself tells businesses something important: DGFT has not used it to rewrite the RoDTEP framework.
The notification does not expressly introduce:
It specifically states that the other terms and conditions governing the scheme remain unchanged.
So, businesses should continue with the existing RoDTEP framework rather than treating the extension as a completely new compliance exercise.
The notification does not create a fresh registration requirement.
It only continues the scheme and preserves the existing terms and conditions.
Therefore, businesses should not interpret Notification No. 41/2026-27 as an instruction to obtain a separate RoDTEP registration merely because the scheme has been extended.
If an exporter is subject to declarations, filing requirements or other procedural conditions under the wider existing framework, those requirements need to be followed as applicable. But they are not newly created by this notification.
| Event | Date | Why It Matters |
| DGFT Notification No. 41/2026-27 issued | 30 September 2026 | Formal continuation announced |
| Reference date for existing rates and value caps | 30 September 2026 | Existing rates and caps are carried forward |
| RoDTEP continuation ends under this notification | 31 December 2026 | Current extension is valid only up to this date |
The present notification does not state what happens after 31 December 2026.
That point should remain separate from the position that is currently confirmed.
For eligible DTA exporters, the biggest benefit of this notification is continuity.
A manufacturer or exporter operating from the Domestic Tariff Area can continue considering the applicable RoDTEP benefit while planning eligible exports through the extension period.
The business does not have to adjust its calculations because of a fresh rate revision under this notification, since no such revision has been announced.
Still, three checks remain important:
The continuation date alone cannot answer these questions.
Advance Authorisation holders are expressly mentioned in the notification, which provides clarity for businesses using this export route.
Eligible exports made by AA holders remain covered during the continuation period.
The notification does not introduce a fresh procedure specifically for these exporters.
Businesses should therefore continue to work with the existing rules applicable to their Advance Authorisation and RoDTEP position rather than expecting a new filing system because of the extension.
SEZ exporters also get continuity under the notification.
Eligible exports from SEZ units remain covered until 31 December 2026.
For finance and commercial teams in an SEZ, the practical benefit is that there is no immediate change in the notified RoDTEP rates or value caps due to this extension.
The actual benefit must still be worked out against the correct product entry.
Export Oriented Units are also expressly included.
For eligible EOU exports, the scheme continues during the extension period without a new rate structure being introduced through this notification.
EOUs should continue using the applicable official entries and existing scheme conditions while assessing RoDTEP eligibility.
The notification does not create a separate RoDTEP benefit simply because an exporter is an MSME.
An MSME can be affected by the extension if its export falls within an eligible category and meets the applicable RoDTEP requirements.
For smaller exporters, continuity can still be useful from a planning perspective. It gives businesses a clearer basis for export costing and shipment planning through the end of December 2026.
But MSME registration itself should not be treated as proof that an export is eligible for RoDTEP.
A rate change can force exporters to revisit pricing, costing and expected incentive calculations.
That issue does not arise from this notification because DGFT has kept the existing rates and value caps unchanged.
For businesses, this may help with:
Export Costing
Commercial teams can continue referring to the existing applicable RoDTEP figures rather than moving to a completely new rate schedule.
Financial Planning
Finance teams get a clearer short-term position while projecting eligible export incentives for the remaining part of the notified period.
Shipment Decisions
Businesses planning shipments in the coming months have confirmation that the scheme remains available for the covered categories, subject to existing conditions.
Internal Compliance Review
Since there is no new rate structure, compliance teams can focus on verifying product classification, eligibility and existing conditions instead of implementing an entirely new framework.
These are practical business effects. They should not be read as a guarantee of any particular incentive amount.
RoDTEP can affect internal commercial calculations, particularly where a business considers eligible export incentives while preparing product costing.
A good internal review should check four things.
Correct Product Classification
Start with the right tariff code.
An incorrect classification can lead to the wrong rate or product entry being used.
Current Applicable Rate
Use the rate attached to the correct official entry.
Do not copy a rate from another product simply because the goods appear similar.
Applicable Value Cap
A rate on its own may not tell the full story. Check whether a value cap applies.
Eligibility Under Existing Conditions
The notification continues the scheme. It does not remove the need to satisfy the conditions already applicable to the relevant export.
A practical compliance review can cover the following.
| Check | What the Business Should Review | Why It Matters |
| Product classification | Correct tariff entry | Determines relevant RoDTEP entry |
| Product eligibility | Whether the product is covered | Extension does not make all goods eligible |
| Applicable appendix | Appendix 4R or 4RE, as relevant | Helps identify the correct notified position |
| Rate | Current applicable RoDTEP rate | Used for benefit calculation |
| Value cap | Applicable cap, if any | May limit the amount |
| Exporter category | DTA, AA, SEZ or EOU | Confirms category covered by notification |
| Existing conditions | Prevailing RoDTEP requirements | These remain unchanged |
| Further DGFT updates | New notifications before/after year-end | Current extension stops at 31 December 2026 |
This table is a practical review tool. It does not create additional legal duties beyond the applicable regulatory framework.
The current notification does not answer that question.
It only states that the scheme shall continue up to 31 December 2026.
Therefore, exporters should not assume that:
The position after 31 December 2026 will depend on any further official decision or notification.
Businesses using RoDTEP should keep track of official developments closer to the end of the extension period.
Areas worth monitoring include:
For regulatory decisions, official DGFT material should remain the first reference point.
The extension itself is straightforward, but errors can arise if businesses read more into the notification than it actually says.
Treating the Extension as a New Scheme
RoDTEP has been continued, it has not been relaunched as a new scheme under this notification.
Assuming Rates Have Increased
The notification says the opposite: existing rates continue unchanged.
Ignoring Value Caps
The applicable value caps also remain in force and should be checked alongside the rate.
Assuming Every Product Is Eligible
Scheme continuation does not automatically expand product eligibility.
Using the Wrong Tariff Code
A classification error can affect the rate, cap and eligibility assessment.
Assuming RoDTEP Automatically Continues in 2027
Notification No. 41/2026-27 gives certainty only up to 31 December 2026.
Depending on Old Internal Sheets
Businesses should make sure the figures used by export, finance and commercial teams match the applicable official position.
For eligible exporters, the extension removes one immediate area of uncertainty.
The scheme remains available during the notified period, and there is no fresh rate revision to absorb immediately.
That can help businesses with:
There is also a limitation.
The extension is for a defined period. It does not provide certainty about the position after 31 December 2026.
So, while exporters get continuity for the current period, they should avoid building long-term assumptions around a continuation that has not yet been notified.
From the regulatory side, the notification is relatively narrow.
DGFT has chosen to keep the scheme running for the specified exporter categories while maintaining the existing rate and value-cap structure.
For businesses, that means fewer immediate changes to absorb.
A company that already has a system for checking RoDTEP eligibility does not need to create a fresh compliance process simply because Notification No. 41/2026-27 has been issued.
The more useful exercise is to check whether internal data is current and whether export teams are using the correct product entry, rate and value cap.
Businesses do not need to treat this notification as a fresh registration exercise. A focused internal review is more useful.
| Priority | Action | Suggested Team | Timing |
| High | Check RoDTEP eligibility of exported products | Export/Compliance | Before relying on benefit |
| High | Verify tariff classification | Customs/Compliance | Before export filing |
| High | Confirm applicable rate | Finance/Export | During calculation |
| High | Check applicable value cap | Finance/Compliance | During calculation |
| Medium | Review existing RoDTEP conditions | Legal/Compliance | Ongoing |
| Medium | Update internal costing sheets where required | Finance/Commercial | During planning |
| Medium | Monitor new DGFT notifications | Compliance | Up to and after 31 December 2026 |
A simple internal check now can also reduce confusion between the export, finance and compliance teams later.
Export compliance often becomes difficult when several issues meet at the same point: product classification, DGFT policy, export incentives, authorisations and documentation.
Corpseed provides DGFT compliance services for businesses that need support in understanding and managing these requirements.
Depending on the business and transaction, support may include:
RoDTEP Applicability Review
Corpseed can assist exporters in reviewing whether the relevant product and export category fall within the applicable RoDTEP framework.
DGFT Regulatory Review
A DGFT compliance consultant can help businesses understand the notification, the relevant Foreign Trade Policy provisions and related DGFT requirements.
Product Classification Support
Correct classification is important because RoDTEP treatment is linked with the relevant tariff entry.
Corpseed can support businesses with regulatory review of the classification used for export compliance.
RoDTEP Rate and Value-Cap Review
Businesses can seek assistance in checking the relevant official entries and understanding how the notified rate and value cap apply to their products.
Advance Authorisation Compliance Support
Exporters operating under Advance Authorisation may require wider DGFT compliance services for authorisation-related and export compliance matters.
SEZ and EOU Export Compliance Support
Corpseed can support eligible SEZ units and EOUs with applicable DGFT and foreign trade compliance requirements.
Export Documentation Review
Documentation errors can create avoidable delays and internal discrepancies.
Corpseed's export compliance services can assist businesses in reviewing relevant documentation against the applicable regulatory requirements.
Ongoing DGFT Compliance Support
Foreign trade requirements can change through notifications, public notices and policy amendments.
Businesses that export regularly may benefit from ongoing foreign trade compliance services rather than reviewing each regulatory change separately.
Corpseed does not determine government approval or guarantee a particular RoDTEP benefit. The objective of professional support is to help businesses understand the applicable requirements and prepare their compliance position correctly.
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