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Dated: 01.05.2026
RoDTEP Schedule Aligned with Customs Tariff Act: Key Amendments Effective May 1, 2026
The Government of India has issued Notification No. 15 dated April 30, 2026, announcing significant amendments to the Remission of Duties and Taxes on Exported Products (RoDTEP) schedule. These changes align the RoDTEP schedule with updates in the Customs Tariff Act, 1975, as amended by the Fourth Schedule of the Finance Act (No. 3 of 2026). The amendments take effect from May 1, 2026, and impact exporters across multiple sectors.
Key Highlights of the Notification
- AdditionΒ ofΒ TariffΒ Lines
- 142Β newΒ tariffΒ linesΒ atΒ theΒ 8-digitΒ levelΒ haveΒ beenΒ addedΒ toΒ AppendixΒ 4RΒ andΒ 4REΒ ofΒ theΒ RoDTEPΒ schedule.
- TheseΒ additionsΒ coverΒ aΒ wideΒ rangeΒ ofΒ products,Β includingΒ agriculturalΒ goodsΒ (e.g.,Β krill,Β pecanΒ nuts,Β cranberries,Β blueberries),Β chemicals,Β industrialΒ goods,Β andΒ more.
- DeletionΒ ofΒ TariffΒ Lines
- 50Β tariffΒ linesΒ atΒ theΒ 8-digitΒ levelΒ haveΒ beenΒ deletedΒ fromΒ theΒ schedule.
- TheΒ omittedΒ linesΒ areΒ listedΒ inΒ Annexure-CΒ andΒ includeΒ itemsΒ suchΒ asΒ certainΒ nuts,Β berries,Β chemicals,Β andΒ industrialΒ products.
- ChangesΒ inΒ ProductΒ Descriptions
- DescriptionsΒ forΒ 2Β tariffΒ linesΒ haveΒ beenΒ updatedΒ toΒ reflectΒ changesΒ inΒ productΒ classification.Β ForΒ example:
- TariffΒ itemΒ 29171970Β nowΒ refersΒ onlyΒ toΒ “EthoxyΒ methyleneΒ malonate”Β (previouslyΒ includedΒ diethylΒ malonate).
- TariffΒ itemΒ 29333700Β correctsΒ theΒ spellingΒ toΒ “N-Phenethyl-4-piperidoneΒ (NPP)”.
- DescriptionsΒ forΒ 2Β tariffΒ linesΒ haveΒ beenΒ updatedΒ toΒ reflectΒ changesΒ inΒ productΒ classification.Β ForΒ example:
- UpdatedΒ RoDTEPΒ RatesΒ andΒ ValueΒ Caps
- EachΒ tariffΒ lineΒ isΒ assignedΒ aΒ specificΒ RoDTEPΒ rateΒ (asΒ aΒ percentageΒ ofΒ FOBΒ value)Β and,Β whereΒ applicable,Β aΒ capΒ inΒ rupeesΒ perΒ unitΒ quantity.
- ForΒ example:
- KrillΒ (03061910):Β 3.00%Β (AppendixΒ 4R),Β 1.80%Β (AppendixΒ 4RE),Β withΒ capsΒ ofΒ Rs.Β 42.00Β andΒ Rs.Β 25.20Β perΒ kgΒ respectively.
- CranberriesΒ (08104010):Β 2.40%Β (AppendixΒ 4R),Β 1.40%Β (AppendixΒ 4RE).
- BatteryΒ separatorsΒ (85079020):Β 0.70%Β (AppendixΒ 4R),Β 0.40%Β (AppendixΒ 4RE).
- AlignmentΒ withΒ CustomsΒ TariffΒ Act
- TheΒ amendmentsΒ ensureΒ thatΒ theΒ RoDTEPΒ scheduleΒ isΒ fullyΒ alignedΒ withΒ theΒ FirstΒ ScheduleΒ ofΒ theΒ CustomsΒ TariffΒ Act,Β reflectingΒ theΒ latestΒ changesΒ inΒ productΒ classificationΒ andΒ dutyΒ structure.
Impact on Exporters
- EligibilityΒ andΒ Rates:Β ExportersΒ mustΒ reviewΒ theΒ updatedΒ scheduleΒ toΒ determineΒ eligibilityΒ forΒ RoDTEPΒ benefitsΒ andΒ applicableΒ ratesΒ forΒ theirΒ products.
- ProductΒ Classification:Β AccurateΒ classificationΒ underΒ theΒ revisedΒ HSΒ codesΒ isΒ essentialΒ toΒ claimΒ theΒ correctΒ RoDTEPΒ rate.
- Documentation:Β ExportersΒ shouldΒ updateΒ theirΒ shippingΒ andΒ customsΒ documentationΒ toΒ reflectΒ theΒ newΒ tariffΒ linesΒ andΒ descriptions.
- ValueΒ Caps:Β WhereΒ capsΒ areΒ specified,Β exportersΒ mustΒ ensureΒ theirΒ claimsΒ doΒ notΒ exceedΒ theΒ maximumΒ permissibleΒ amountΒ perΒ unit.
Where to Find Detailed Information
- TheΒ fullΒ listΒ ofΒ updatedΒ HSΒ codes,Β RoDTEPΒ rates,Β andΒ valueΒ capsΒ isΒ availableΒ onΒ theΒ DGFTΒ portalΒ (www.dgft.gov.in)Β underΒ theΒ ‘RegulationsΒ >Β RoDTEP’Β section.
Examples of Notable Changes
- AgriculturalΒ Products:
- NewΒ linesΒ forΒ krill,Β pecanΒ nuts,Β cranberries,Β blueberries,Β andΒ sheaΒ nutsΒ withΒ specificΒ ratesΒ andΒ caps.
- ChemicalsΒ andΒ IndustrialΒ Goods:
- AdditionsΒ andΒ deletionsΒ inΒ chemicalsΒ suchΒ asΒ acetylΒ chloride,Β phenylaceticΒ acid,Β andΒ batteryΒ separators.
- IndustrialΒ MachineryΒ andΒ Components:
- NewΒ linesΒ forΒ airΒ conditioningΒ units,Β ROΒ membraneΒ elements,Β andΒ refrigeratedΒ containers.
Summary Table: Sample Tariff Lines Added
| Tariff Item | Description | Rate (4R) | Cap (4R) | Rate (4RE) | Cap (4RE) |
| 03061910 | Krill | 3.00% | 42.00 | 1.80% | 25.20 |
| 08029910 | Pecan Nuts | 2.40% | 11.90 | 1.40% | – |
| 08104010 | Cranberries | 2.40% | 2.20 | 1.40% | – |
| 85079020 | Battery separators | 0.70% | – | 0.40% | – |
| 86090010 | Refrigerated containers | 1.70% | – | 1.00% | – |
How to Prepare for the Changes
- ReviewΒ theΒ UpdatedΒ Schedule:Β CheckΒ theΒ DGFTΒ portalΒ forΒ theΒ fullΒ listΒ ofΒ changesΒ andΒ ensureΒ yourΒ productsΒ areΒ correctlyΒ classified.
- UpdateΒ InternalΒ Systems:Β ModifyΒ ERP,Β customs,Β andΒ shippingΒ systemsΒ toΒ reflectΒ newΒ HSΒ codesΒ andΒ RoDTEPΒ rates.
- TrainΒ Staff:Β EnsureΒ exportΒ andΒ complianceΒ teamsΒ areΒ awareΒ ofΒ theΒ newΒ scheduleΒ andΒ documentationΒ requirements.
These amendments are designed to streamline export incentives and ensure consistency with the latest customs tariff structure. Exporters should act promptly to maximize their benefits under the revised RoDTEP schedule.
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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