The Directorate General of Foreign Trade (DGFT) on April 30, 2026, issued notification on Alignment of RoDTEP Schedule consequent to changes in the First Schedule to Customs Tariff Act, 1975 as amended vide Fourth Schedule of Finance Act (No. 3 of 2026) with effect from 01.05.2026.
The Central Government has issued this notification to align the RoDTEP (Remission of Duties and Taxes on Exported Products) Schedule with the changes made in the First Schedule of the Customs Tariff Act, 1975, as amended through the Finance Act (No. 3 of 2026). These changes are effective from May 1, 2026.
As part of the alignment, amendments have been made to Appendix 4R and Appendix 4RE of the RoDTEP Schedule:
142 tariff lines (8-digit level) have been added
50 tariff lines (8-digit level) have been deleted
Descriptions of 2 tariff lines have been modified
he updated list of HS codes along with applicable RoDTEP rates and value caps is available on the DGFT portal.
Overall Effect:
This notification ensures that the RoDTEP scheme remains consistent with the revised customs tariff structure, thereby maintaining proper classification and applicable export benefits in line with the latest legislative changes.
[Notification No. 15/2026-27]
