DGFT Restores RoDTEP Rates

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Dated: 24.03.2026

DGFT Restores RoDTEP Rates

The Government of India, through the Ministry of Commerce & Industry and the Directorate General of Foreign Trade (DGFT), has issued significant updates regarding the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme. These updates, outlined in Notification No. 66/2025-26 dated March 23, 2026, and its subsequent corrigendum, aim to restore RoDTEP rates and value caps for eligible export products. Below is a detailed overview of the changes and their implications.

What is the RoDTEP Scheme?

The RoDTEP Scheme was introduced by the Government of India to boost exports by reimbursing embedded taxes and duties that are not refunded under other schemes. These include taxes on fuel, electricity, and other levies incurred during the production and distribution of exported goods. The scheme ensures Indian exporters remain competitive in the global market.

Key Highlights of Notification No. 66/2025-26

On March 23, 2026, the DGFT issued Notification No. 66/2025-26, which restored the RoDTEP rates and value caps as specified in Appendix 4R and Appendix 4RE. The following are the main points of the notification:

Restoration of RoDTEP Rates:
- The RoDTEP rates and value caps applicable as of February 22, 2026, have been restored.
- These rates will be effective from February 23, 2026, to March 31, 2026.
- The restoration applies to all eligible export products.
Supersession of Previous Notifications:
- Notification No. 66/2025-26 supersedes Notification No. 60/2025-26 dated February 23, 2026, and its corrigendum dated February 24, 2026.
- Any actions taken under the superseded notifications before their cancellation remain valid.
Effect of the Notification:
- The earlier restriction of 50% on RoDTEP benefits, as notified in Notification No. 60/2025-26, has been withdrawn.
- Exporters can now avail of RoDTEP benefits at the rates and value caps applicable on February 22, 2026.

Corrigendum to Notification No. 66/2025-26

Following the issuance of Notification No. 66/2025-26, a corrigendum was published to correct the effective date of restoration for RoDTEP benefits. The corrigendum specifies the following:

Revised Effective Date:
- The RoDTEP rates and value caps, as applicable on February 22, 2026, are restored with effect from March 23, 2026, instead of February 23, 2026, as mentioned in the original notification.
- The restoration period remains valid until March 31, 2026.
Purpose of the Corrigendum:
- The corrigendum aligns the effective date of restoration with the decision taken by the Central Government.

Implications for Exporters

The restoration of RoDTEP rates and value caps is a significant move for exporters, as it ensures that they can claim benefits at the rates applicable before the 50% restriction was imposed. This change is expected to provide relief to exporters by reducing their cost burden and enhancing their competitiveness in international markets.

Exporters are advised to review the updated Appendices 4R and 4RE to understand the applicable rates and value caps for their products. Additionally, they should ensure compliance with the eligibility criteria outlined in the Foreign Trade Policy 2023 to avail of the benefits under the RoDTEP Scheme.

Conclusion

The restoration of RoDTEP rates and value caps, as notified in Notification No. 66/2025-26 and its corrigendum, reflects the Government of India’s commitment to supporting exporters and promoting international trade. By addressing the concerns of the export community and withdrawing the earlier restrictions, this move is expected to bolster India’s export sector and contribute to economic growth.

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.

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Source: DGFT

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