The Government of India has extended the RoDTEP Scheme for exporters until 31 December 2026, providing continued support to businesses engaged in international trade. The extension has been notified by the Directorate General of Foreign Trade (DGFT) through Notification No. 41/2026-27-DGFT dated 30 September 2026.
The RoDTEP Scheme Extension 2026 ensures that eligible exporters can continue claiming remission of eligible duties, taxes and levies that are not otherwise refunded, rebated or credited under existing mechanisms.
Importantly, the government has decided to continue the existing RoDTEP rates and value caps without changes during the extended period.
What is the RoDTEP Scheme?
The Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme was introduced to ensure that certain embedded central, state and local duties, taxes and levies incurred in the production and distribution of exported products are remitted to exporters.
The fundamental objective of the scheme is to make Indian exports more competitive in international markets by removing the burden of taxes and duties that are not otherwise refunded to exporters.
Benefits under the scheme are generally provided through transferable electronic scrips, subject to the applicable rules, rates and value caps.
RoDTEP Scheme Extension 2026: What Has Changed?
Under Notification No. 41/2026-27-DGFT, the government has confirmed that the RoDTEP Scheme will continue until 31 December 2026.
The extension covers exports made by:
- Domestic Tariff Area (DTA) units
- Advance Authorisation (AA) holders
- Special Economic Zone (SEZ) units
- Export Oriented Units (EOUs)
This provides greater certainty to exporters who were planning their shipments and pricing based on the availability of RoDTEP benefits.
Existing RoDTEP Rates Will Continue
One of the most important aspects of the notification is that the existing RoDTEP rates and value caps will continue unchanged during the extended period.
The rates and caps applicable under Appendix 4R and Appendix 4RE as on 30 September 2026 will remain applicable until 31 December 2026.
Therefore, the notification does not introduce a new rate structure. Instead, it extends the existing framework for another three months.
Why Is the RoDTEP Extension Important for Exporters?
For exporters, taxation and compliance costs can significantly affect the final price of products in international markets.
The continuation of RoDTEP benefits provides exporters with greater predictability while calculating their export costs and margins.
For businesses already claiming RoDTEP benefits, the extension also avoids an immediate disruption in the availability of the scheme.
The move can be particularly relevant for:
- Manufacturers exporting goods from India
- Merchant exporters
- SEZ-based exporters
- EOUs
- Advance Authorisation holders
- Businesses planning regular international shipments
However, exporters should not assume that every export automatically qualifies for a RoDTEP benefit. Eligibility, product classification, applicable rates, value caps and procedural requirements must be checked carefully.
Legal Basis of the Notification
The notification has been issued by DGFT under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, read with Paragraph 1.02 of the Foreign Trade Policy (FTP) 2023.
These provisions provide the legal framework under which the Central Government can notify and amend provisions relating to India’s foreign trade policy.
The latest notification therefore formally extends the RoDTEP framework while keeping the existing terms and conditions intact.
What Should Exporters Do Now?
Exporters should review their current export processes and ensure that their RoDTEP claims are being handled correctly.
Businesses should particularly verify:
- Whether their exported products are eligible under the applicable RoDTEP schedule.
- The applicable RoDTEP rate for their product.
- The relevant value cap.
- Whether the shipping bill and export documentation contain the required declarations.
- Whether their electronic RoDTEP credits are being properly claimed and utilised.
- Whether their product classification and export documentation are accurate.
Businesses should also keep track of further DGFT notifications because the government may amend rates, eligibility conditions or other procedural requirements in the future.
How consultant can help for Export Compliance
Understanding an export incentive is only one part of running a compliant international business. Exporters also need to manage documentation, registrations, customs-related requirements, tax compliances and other regulatory obligations.
E-Startup helps businesses with a wide range of business and export-related compliances, including IEC, AD Code, RCMC, RoDTEP, APEDA, export documentation, GST and other business registrations.
If you are an exporter and want to understand whether your business can claim RoDTEP benefits or need assistance with your export compliance structure, you can connect with the E-Startup team for professional guidance.
Conclusion
The RoDTEP Scheme Extension 2026 is an important development for Indian exporters. Through Notification No. 41/2026-27-DGFT dated 30 September 2026, DGFT has extended the scheme until 31 December 2026 for eligible exports by DTA units, Advance Authorisation holders, SEZ units and EOUs.
The existing RoDTEP rates and value caps applicable as of 30 September 2026 will continue unchanged during the extension period, while the other terms and conditions of the scheme will remain in force.
For exporters, this extension provides additional certainty for planning shipments, pricing and export margins through the end of 2026. Businesses should nevertheless verify their product eligibility, applicable rates, value caps and documentation requirements before claiming the benefit.
With the global export environment becoming increasingly competitive, properly understanding and utilising available government export incentives can help businesses manage costs and improve the competitiveness of Indian products in international markets.
Moreover, if you want any other guidance relating to RoDTEP Scheme Extension 2026, please feel free to talk to our business advisors at 8881-069-069.
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