RoDTEP Benefits Restored for AA, SEZ, and EOU Exports from 1 June

·         RoDTEP Scheme Reinstated for Special Export Categories Effective 1st June 2025

The Government of India has announced the restoration of benefits under the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme for exports made by Advance Authorization (AA) holders, Export-Oriented Units (EOUs), and units operating in Special Economic Zones (SEZs). The benefits will be applicable for all eligible exports made from 1st June 2025 onwards.

The decision comes as part of the government’s sustained efforts to boost India’s export competitiveness in global markets. The benefits under RoDTEP for these categories were previously available until 5th February 2025, and their reinstatement is expected to provide a level playing field for exporters across sectors.

Operational since 1st January 2021, the RoDTEP scheme is designed to reimburse exporters for embedded duties, taxes, and levies that are not otherwise refunded under any other existing scheme. It is compliant with World Trade Organization (WTO) norms since it is on the lines of drawback which is recognised in WTO. It is implemented via a comprehensive end-to-end digital platform to ensure transparency and efficiency.

As of 31st March 2025, total disbursements under the RoDTEP scheme have crossed Rs. 57,976.78 crore, underscoring its significant role in supporting India's merchandise exports.

For the Financial Year 2025–26, the Government has allocated Rs. 18,233 crore under the scheme. The support covers 10,780 HS lines for Domestic Tariff Area (DTA) exports and 10,795 HS lines for AA/EOU/SEZ exports, ensuring broad-based coverage for diverse sectors of the economy.

[DGFT Notification No: 11/2025-26 dated 26 May, 2025]

Changes in Tariff Items under RoDTEP Schedule 4R and 4RE consequent to the amendment of the First Schedule to the Customs Tariff Act

Subject: Restoration of RoDTEP for Advance Authorisations (AAs) holders, Special Economic Zones (SEZs) and Export-Oriented Units (EOUs) from 01.06.2025

S.O.(E): In exercise of the powers conferred by Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, read with Para 1.02 of the Foreign Trade Policy 2023, the Central Government hereby notifies the restoration of RoDTEP for Advance Authorizations (AAs) holders, Special Economic Zones (SEZs), and Export-Oriented Units (EOUs) from 01.06.2025.

2. The rates are available in Appendix 4RE including newly aligned HS codes as per the Finance Act, 2025. The details are available on the DGFT portal at www.dgft.gov.in, under the link 'Regulations > RODTEP'.

Effect of this Notification: The Support under the RoDTEP Scheme for exports of products manufactured from AAs, SEZs, and EOUs is restored with effect from 01.06.2025.

This issues with the approval of the Minister of Commerce & Industry.

[Issued from File No.:01/94/180/019/AM26/PC-4]