RoDTEP Scheme Extended Till 31 December 2026: What DGFT Notification 41/2026-27 Means for Exporters
Quick Summary
- What changed: DGFT Notification No. 41/2026-27 dated 30 September 2026 (S.O. 5435(E)) continues the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme up to 31 December 2026.
- Who is covered: exports made by Domestic Tariff Area (DTA) units, Advance Authorisation (AA) holders, Special Economic Zone (SEZ) units and Export Oriented Units (EOUs).
- Rates: the existing RoDTEP rates and value caps in Appendix 4R and Appendix 4RE, as applicable on 30 September 2026, continue unchanged for the period.
- Everything else: the other terms and conditions of the scheme remain unchanged.
- Published: Gazette of India Extraordinary, Part II, Section 3(ii), No. 5225 dated 1 October 2026.
The RoDTEP scheme has been extended till 31 December 2026. On 30 September 2026 the Directorate General of Foreign Trade (DGFT) issued Notification No. 41/2026-27, which says the scheme “shall continue up to 31st December 2026” for exports by DTA units, Advance Authorisation holders, SEZ units and EOUs, with rates and value caps frozen at the levels applicable on 30 September 2026. For exporters, the practical effect is simple: exports made in the October to December 2026 quarter remain eligible on the same rates. This post sets out exactly what the notification says and what exporters and their advisers should check.
What does DGFT Notification 41/2026-27 say?
The notification has three operative paragraphs:
- The RoDTEP Scheme “shall continue up to 31st December 2026 and shall be available for exports made by Domestic Tariff Area (DTA) units, Advance Authorisation (AA) holders, Special Economic Zone (SEZ) units and Export Oriented Units (EOUs).”
- “The existing RoDTEP rates and value caps, as notified in Appendix 4R and Appendix 4RE, as applicable on September 30, 2026, shall continue unchanged during the aforesaid period.”
- “The other terms and conditions governing the Scheme shall remain unchanged.”
Its stated effect: “The RoDTEP Scheme is extended and shall apply to eligible exports from DTA, AA, SEZ, and EOU units up to 31st December 2026.”
The Central Government issued it under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, read with Paragraph 1.02 of the Foreign Trade Policy 2023. It is signed by the Director General of Foreign Trade, Shri Lav Agarwal (F. No. 01/94/180/090/AM26/PC-4).
What is the RoDTEP scheme?
In the Ministry of Commerce and Industry’s words (PIB release of 2 October 2026), the RoDTEP Scheme “refunds embedded, un-rebated Central, State and local duties, taxes and levies borne on exported products”, including prior-stage cumulative indirect taxes. The rates and value caps for each product are notified in Appendix 4R and Appendix 4RE.
RoDTEP extension at a glance
| Point | Position under Notification 41/2026-27 |
|---|---|
| Scheme period | Continues up to 31 December 2026 |
| Eligible exporters | DTA units, Advance Authorisation holders, SEZ units, EOUs |
| Rates and value caps | Appendix 4R and Appendix 4RE as applicable on 30 September 2026, unchanged |
| Other conditions | Unchanged |
| Legal basis | Section 5, Foreign Trade (Development and Regulation) Act, 1992 read with Para 1.02, FTP 2023 |
| Gazette | S.O. 5435(E), Gazette of India Extraordinary No. 5225, 1 October 2026 |
Who is affected?
- Exporters in the Domestic Tariff Area: exports by DTA units made up to 31 December 2026 continue to be eligible at the rates applicable on 30 September 2026.
- Advance Authorisation holders, SEZ units and EOUs: the notification names all three, so exports by these units are covered for the same period on the same footing.
- Finance teams and CAs: the rate to apply for an export in this period is the Appendix 4R or 4RE rate as it stood on 30 September 2026. There is no new rate schedule to load.
- MSME exporters pricing orders: because the rates and value caps “continue unchanged during the aforesaid period”, the RoDTEP rate you used in costing for September holds for shipments through 31 December 2026.
What should exporters do now?
- Confirm the rate for each product. Check the Appendix 4R or Appendix 4RE entry for each export product as applicable on 30 September 2026, including the value cap where one applies. That rate governs exports up to 31 December 2026.
- Keep claiming as before. The notification changes no condition of the scheme, so your existing claim process continues unchanged.
- Mark the end date. The continuation in this notification runs up to 31 December 2026. Track DGFT notifications for any instrument covering exports after that date, and read it before relying on it.
- Keep the export proceeds rules in view. RoDTEP sits alongside the FEMA export rules, which changed on 1 October 2026; see our post on the export realisation period from 1 October 2026.
Exporters selling online should also read our note on FDI in inventory-based e-commerce for exports, and those invoicing in rupees our explainer on Special Rupee Vostro Accounts.
Sources
- Source: Ministry of Commerce and Industry (Department of Commerce, DGFT), Notification No. 41/2026-27 dated 30 September 2026, S.O. 5435(E), Gazette of India Extraordinary No. 5225 dated 1 October 2026, egazette.gov.in.
- Source: Press Information Bureau, Ministry of Commerce and Industry, “Government Extends Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme upto 31st December 2026”, 2 October 2026, Release ID 2318052, pib.gov.in.
Get expert guidance
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Disclaimer: This article is for general information only and reflects the law as on the date of publication. It is not legal or tax advice. Please consult a qualified professional before acting on it.
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