RoDTEP Export Incentive Extended by Six Months to 31 March, 2026

· Govt extends export benefits under RoDTEP scheme till Mar 2026

The government on Tuesday (30.09.2025) announced the extension of fiscal benefits under the RoDTEP scheme for exports for six more months till March 2026.

The scheme was to end on September 30 this year.

The scheme for Remission of Duties and Taxes on Exported Products (RoDTEP) provides for the refund of taxes, duties and levies, which incurred by exporters in the process of manufacturing and distribution of goods and not being reimbursed under any other mechanism at the Centre, state, or local level.

Launched in January 2021, the scheme was valid till September 30.

The Directorate General of Foreign Trade (DGFT), in a notification, said exporters of Advance Authorisation (AA) holders, Export Oriented Units (EOUs) and entities in the Special Economic Zones (SEZs) can also avail the scheme benefits till March next year.

"The RoDTEP scheme stands extended and shall be applicable for eligible exports from domestic tariff area, AA, SEZ and EOU units up to March 31, 2026," it added.

The revised rates under the scheme will continue to apply for all export items, it said.

The rates of refund of taxes range from 0.3 per cent to 3.9 per cent.

(The application on 8 digit HS Code available in the last column of our Customs Tariff 2025-26 August Edition).

Federation of Indian Export Organisations (FIEO) President SC Ralhan said the timely extension has removed the uncertainty, which was weighing on the exporting community.

"This step comes at a critical juncture when exporters are navigating global headwinds, and it provides the much-needed policy continuity to plan exports with greater confidence.

"The scheme has been instrumental in making Indian exports competitive by neutralising the incidence of non-creditable taxes and duties, and its continuation will help exporters sustain momentum in the current challenging global trade environment," he added.

India's exports grew by 6.7 per cent to USD 35.1 billion in August, while imports declined by 10.12 per cent to USD 61.59 billion.

The extension of the scheme is key as the country's exports to its largest destination, the US, are being affected due to a steep 50 per cent tariff on Indian goods.

[DGFT Notification No: 35/2025 dated 30 September, 2025]

Effect of this Notification: The RoDTEP Scheme stands extended and shall be applicable for eligible exports from OTA, AA, SEZ, and EOU units up to 31.03.2026.

Subject: Extension of RoDTEP Scheme for DTA Units beyond 30.09.2025 and Applicability to DTA/AA/SEZ/EOU Exports till 31.03.2026.

S.O.(E): In exercise of the powers conferred under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, as amended, read with Para 1.02 of the Foreign Trade Policy (FTP) 2023, the Central Government hereby notifies the extension of the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme beyond 30.09.2025. Accordingly, the RoDTEP Scheme shall remain in force and be applicable to exports made from Domestic Tariff Area (DTA) units, Advance Authorisation (AA) holders, Special Economic Zone (SEZ) units, and Export Oriented Units (EOUs) up to 31.03.2026.

2. The existing RoDTEP rates, as notified, shall continue to apply for all export items. The operation of the scheme shall, however, remain subject to the budgetary framework provided under Para 4.54 of FTP 2023, so that the remissions during the financial year are managed within the approved allocation.

3. The list of eligible export items, along with the applicable rates, and per-unit value caps wherever applicable, is available in Appendix 4R (for DTA units) and Appendix 4RE (for AA/SEZ/EOU units) at the DGFT website (www.dgft.gov.in) under the link: "Regulations > RoDTEP".

This is issued with the approval of the Minister of Commerce and Industry.

(Issued from File No. 01/94/180/019/AM26/PC-401/94/180/019/AM26/PC-4/E-42728)