DGFT Notifies Restoration of RoDTEP Benefits for SEZs, EOUs, and Advance Authorization Holders

The Directorate General of Foreign Trade (DGFT), under the Ministry of Commerce & Industry, has issued Notification No. 11/2025-26 dated 26th May 2025, officially restoring RoDTEP benefits for exports made by:

Advance Authorisation holders (AAs)
Special Economic Zones (SEZs)
Export-Oriented Units (EOUs)

This restoration comes into effect from 01.06.2025, marking a pivotal move to harmonize incentives across all exporter categories under the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme.

Key Features of Notification No. 11/2025-26

Issued under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992.
Read with Para 1.02 of the Foreign Trade Policy (FTP) 2023.
States that RoDTEP support is restored for SEZ, EOU, and AA exports w.e.f. 1st June 2025.
The applicable RoDTEP rates are listed in Appendix 4RE, aligned with updated HS Codes under Finance Act 2025.
Full schedule available on the DGFT Portal under: Regulations > RODTEP.

Effect of Notification:
Support under the RoDTEP scheme for export products manufactured by SEZs, EOUs, and AA holders is now officially reinstated, providing exporters in these zones with equitable remission benefits for indirect taxes and embedded levies.

What is Appendix 4RE?

Appendix 4RE is the updated tariff-wise schedule of RoDTEP rates and caps applicable to:

SEZ units
EOUs
AA licence holders

It provides:

HSN Code-wise entries
Product description
RoDTEP rate as % of FOB value
Monetary cap per unit (₹/Kg or ₹/UQC)

Sample Entries from Appendix 4RE

HS Code	Product Description	RoDTEP Rate	Cap (₹/Kg)
03011100	Freshwater Ornamental Fish	0.3%	—
03019400	Bluefin Tunas	1.9%	₹14.4
04090000	Natural Honey	0.3%	₹0.3
05010010	Human Hair (Unworked)	0.3%	—
03061720	Vannamei Shrimp	1.9%	₹25.2
03063640	Black Tiger Shrimp (Live/Chilled)	1.9%	₹37.2

Note: Rates vary based on product type, UQC, and FOB thresholds.

Why This Matters for Exporters

Restores Level Playing Field

The exclusion of SEZs and EOUs from RoDTEP had created disparities in the post-GST export incentive framework. This notification rectifies that and ensures equal treatment across all export categories.

Boost to Competitiveness

SEZs and EOUs contribute significantly to India’s value-added and high-tech exports. RoDTEP restoration will:

Offset unrebated levies on fuel, electricity, and embedded taxes.
Improve FOB realizations.
Enable better global pricing competitiveness.

Alignment with WTO Norms

RoDTEP is designed as a WTO-compliant incentive scheme, replacing MEIS and earlier subsidy-linked regimes. Inclusion of all exporters aligns with neutrality and non-discrimination principles.

Action Points for SEZs, EOUs & AA Holders

Classify exports under correct HSN codes as per Appendix 4RE.
Declare RoDTEP claims at the time of filing shipping bills via ICEGATE.
Track scrip generation and match FOB value with cap limits.
Maintain documentation for audit: invoices, BRCs, shipping bills, license copies.

Conclusion

The restoration of RoDTEP for SEZs, EOUs, and Advance Authorisation exporters marks a milestone correction in India’s incentive policy. It not only reduces cost disparity but also affirms India’s commitment to export facilitation in alignment with global trade rules. Exporters are now encouraged to reassess their eligibility, ensure updated HS code declarations, and optimize their scrip claims to leverage this restored benefit from June 2025 onward.

In case you face any issues related to Indirect Tax-Customs, GST, Foreign Trade Policy (FTP), Arbitration matters and Central Licensing and related advisory matters in India then please feel free to get in touch with SJ EXIM Services.

We offer Legal advice and litigation support in matters related to Indirect Tax-Customs, FTP, other Indirect Tax matters & Arbitration law, all sorts of Central licensing and related matters. Come and explore the new way of doing business with us!

Source: DGFT

Disclaimer

Handy Download:

Appendix 4RE DGFTDownload

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