DGFT issues corrigendum to RoDTEP Notification 60/2025-26. Reduced rates and value caps are not applicable for exports under ITC HS Chapter 01-24. Check revised details.
The Directorate General of Foreign Trade (DGFT), under the Ministry of Commerce & Industry, Government of India, has issued an important corrigendum to Notification No. 60/2025-26 dated 23.02.2026. This amendment clarifies the applicability of reduced rates and value caps under the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme, specifically impacting export products falling under ITC HS Chapter 01 to 24.
What Changed
This corrigendum modifies the scope of the previously notified reduced rates and value caps for RoDTEP benefits. The key change is the exemption of certain export products from these reduced rates.
| Particulars | Earlier Position (as per Notification No. 60/2025-26 dated 23.02.2026) | Revised Position (as per Corrigendum dated 24.02.2026) |
|---|---|---|
| Applicability of Reduced RoDTEP Rates and Value Caps | Reduced rates and value caps were applicable to all products under the RoDTEP Scheme as per the notification. | Reduced rates and value caps are NOT APPLICABLE to export products falling under ITC HS Chapter 01 to 24. |
Reason for Change
This corrigendum has been issued in exercise of the powers conferred by Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, read with Para 1.02 of the Foreign Trade Policy 2023, as amended from time to time. This aims to refine the implementation of the RoDTEP Scheme for specific categories of export products.
Action Required
- Exporters: Those dealing with export products classified under ITC HS Chapter 01 to 24 should note that the reduced rates and value caps for RoDTEP benefits, as per Notification No. 60/2025-26 dated 23.02.2026, will not apply to their exports.
- Stakeholders: All concerned parties are advised to review the official corrigendum to understand the precise implications for their trade activities.
- No Re-application: This is an interpretative clarification; no re-application or modification of existing applications is generally required unless specifically instructed otherwise for future applications.
Revised Details
The Central Government has clarified that the reduced rates and value caps previously notified for the RoDTEP Scheme under Notification No. 60/2025-26 dated 23.02.2026 will not be applicable to the export of products falling under ITC HS Chapter 01 to 24. All other provisions of the original Notification No. 60/2025-26 dated 23.02.2026 remain unchanged.
Frequently Asked Questions (FAQs)
Q1: What is the RoDTEP Scheme?
The Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme is a government initiative in India to reimburse duties, taxes, and levies at the central, state, and local levels that are not refunded under any other mechanism but are incurred in the process of manufacturing and distribution of exported products. It aims to boost India’s exports by providing a level playing field for domestic industries in the international market.
Q2: Which organization issued this corrigendum?
This corrigendum has been issued by the Directorate General of Foreign Trade (DGFT), under the Ministry of Commerce & Industry, Government of India.
Q3: What does ‘ITC HS Chapter 01 to 24’ refer to?
ITC HS stands for Indian Trade Classification (Harmonized System). It is a system used for classifying goods for import and export purposes. Chapters 01 to 24 typically cover agricultural products, live animals, meat, fish, dairy products, vegetables, fruits, cereals, and certain processed food items. Exporters should refer to the detailed ITC HS classification for their specific products.
Q4: Does this corrigendum mean RoDTEP benefits are completely withdrawn for these chapters?
No, this corrigendum clarifies that the *reduced rates and value caps* mentioned in the specific Notification No. 60/2025-26 dated 23.02.2026 will not apply to exports under ITC HS Chapter 01 to 24. This implies that these specific products might be subject to different RoDTEP rates or caps, potentially more favorable than the ‘reduced’ ones, or they might revert to previously applicable rates, but it does not mean a complete withdrawal of RoDTEP benefits unless stated otherwise in other notifications.
Q5: Where can I find the original Notification No. 60/2025-26?
The original Notification No. 60/2025-26 dated 23.02.2026, along with this corrigendum and other relevant trade policy documents, can be found on the official website of the Directorate General of Foreign Trade (DGFT) at dgft.gov.in.
Q6: What should exporters do to ensure compliance?
Exporters should regularly check the official DGFT website for the latest notifications, circulars, and trade policy updates. It is advisable to consult with trade experts or customs brokers to ensure accurate understanding and compliance with the RoDTEP scheme and other foreign trade policies, especially when dealing with specific product classifications.