RoDTEP scheme continued up to 31 December 2026 at existing rates and value caps: DGFT Notification No. 41/2026-27
DGFT has notified that the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme will continue up to 31 December 2026 for exports by DTA units, Advance Authorisation holders, SEZ units and EOUs. The rates and value caps in Appendix 4R and Appendix 4RE, as applicable on 30 September 2026, stay unchanged.
Key facts
- In force
- Scheme continues up to 31 December 2026
- Who it affects
- Exporters in DTA, Advance Authorisation holders, SEZ units, EOUs, customs brokers
- What it is
- Extended
- Section
- Foreign Trade
- Published
- 30 September 2026
In 30 seconds
- Notification No. 41/2026-27 is dated 30 September 2026.
- The RoDTEP Scheme continues up to 31 December 2026.
- It is available for exports made by DTA units, Advance Authorisation holders, SEZ units and EOUs.
- Rates and value caps in Appendix 4R and Appendix 4RE, as applicable on 30 September 2026, continue unchanged.
- The other terms and conditions of the Scheme remain unchanged.
हिंदी में सार
DGFT ने Notification 41/2026-27 (30 सितंबर 2026) 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 cap वही रहेंगी जो 30 सितंबर 2026 को लागू थीं; बाक़ी शर्तों में कोई बदलाव नहीं।
What has been notified
By Notification No. 41/2026-27 dated 30 September 2026, issued under section 5 of the Foreign Trade (Development and Regulation) Act, 1992 read with paragraph 1.02 of the Foreign Trade Policy 2023, the Central Government has notified that the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme shall continue up to 31 December 2026.
The Press Information Bureau release of 2 October 2026 from the Ministry of Commerce & Industry repeats the decision.
Who is covered
| Category of exporter | RoDTEP available up to 31 December 2026 |
|---|---|
| Domestic Tariff Area (DTA) units | Yes |
| Advance Authorisation (AA) holders | Yes |
| Special Economic Zone (SEZ) units | Yes |
| Export Oriented Units (EOUs) | Yes |
Rates and caps
The existing RoDTEP rates and value caps, as notified in Appendix 4R and Appendix 4RE and as applicable on 30 September 2026, continue unchanged during this period. The notification also says that the other terms and conditions governing the Scheme remain unchanged.
What the scheme does
The press release describes the Scheme in one line: RoDTEP refunds embedded, un-rebated Central, State and local duties, taxes and levies borne on exported products, including prior-stage cumulative indirect taxes. It adds that the measure reflects the Government’s commitment to support exporters by creating a level playing field in international markets against competing economies.
What the notification does not say
Neither document says anything about the position after 31 December 2026, and neither changes any rate, cap or condition. The notification is a continuation of the Scheme as it stood on 30 September 2026, for the four categories listed above.
What exporters should do
- Exports made up to 31 December 2026 by the four categories above remain within the Scheme, for eligible exports.
- Use the rates and value caps in Appendix 4R and Appendix 4RE as they applied on 30 September 2026; no revised schedule accompanies this notification.
- Continue to follow the existing terms and conditions of the Scheme, which are unchanged.
Questions and answers
Till what date is RoDTEP available?
Under DGFT Notification No. 41/2026-27 dated 30 September 2026, the RoDTEP Scheme continues up to 31 December 2026.
Have RoDTEP rates changed?
No. The existing rates and value caps notified in Appendix 4R and Appendix 4RE, as applicable on 30 September 2026, continue unchanged during the period.
Are Advance Authorisation holders, SEZ units and EOUs covered?
Yes. The notification says the Scheme shall be available for exports made by DTA units, Advance Authorisation holders, SEZ units and Export Oriented Units.
Have any conditions of the scheme been changed?
No. The notification states that the other terms and conditions governing the Scheme remain unchanged.
Published 30 September 2026. Updated 12 October 2026. This report is for general information and is not professional advice. Read the source document before acting on it.