DGFT restores RoDTEP rates and value caps effective Feb 23, 2026 to March 31, 2026. Check the official notification and corrigendum for details.
The Directorate General of Foreign Trade (DGFT) has issued Notification No. 66/2025-26 and a subsequent Corrigendum, announcing the restoration of Remission of Duties and Taxes on Exported Products (RoDTEP) rates. This crucial update affects all eligible export products, withdrawing previous restrictions and clarifying the effective dates for the restored benefits. Exporters are advised to review these changes carefully to ensure compliance and avail the applicable benefits.
What Changed: RoDTEP Rates Restoration
The Central Government has notified significant amendments to the RoDTEP Scheme, primarily concerning the rates and value caps for eligible export products.
| Particulars | Earlier Position | Revised Position |
|---|---|---|
| RoDTEP Benefits | Restricted by 50% as per Notification No. 60/2025–26 dated February 23, 2026. | Restored to rates and value caps applicable on February 22, 2026. |
| Effective Date of Restoration | Initially stated as 23rd March 2026 in Notification No. 66. | Corrected to be effective from February 23, 2026 to March 31, 2026, as per Corrigendum. |
Reason for Change
This restoration is 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. The Central Government has deemed it necessary to make these amendments to support exporters and align with policy objectives.
Key Details of the Update
- Restored Rates: RoDTEP rates and value caps are restored to those specified in Appendix 4R and Appendix 4RE, which were applicable on February 22, 2026.
- Withdrawal of Restriction: The earlier restriction of 50% on RoDTEP benefits, notified vide Notification No. 60/2025–26 dated February 23, 2026, has been withdrawn.
- Supersession: Notification No. 66/2025-26 supersedes Notification No. 60/2025-26 dated February 23, 2026, and the Corrigendum dated February 24, 2026, except for actions already taken under those prior notifications.
Important Dates
| Event | Date |
|---|---|
| Notification No. 66/2025-26 Issued | 23 March 2026 |
| Corrigendum to Notification No. 66 Issued | 23 March 2026 |
| RoDTEP Restoration Effective From | February 23, 2026 |
| RoDTEP Restoration Effective Till | March 31, 2026 |
| Rates Applicable For Restoration | As on February 22, 2026 |
Who is Affected
This notification directly impacts all exporters dealing with eligible export products, as it modifies the benefits available under the RoDTEP Scheme. Businesses involved in international trade, particularly those exporting goods from India, should carefully note these changes for their financial planning and compliance.
Official Links & Contact
- Official Website: dgft.gov.in
- Email for Queries: dgft@nic.in
Frequently Asked Questions (FAQs)
What is the RoDTEP Scheme?
The RoDTEP (Remission of Duties and Taxes on Exported Products) Scheme is a Central Government initiative to refund embedded duties and taxes that are not rebated under any other scheme. This includes duties like VAT on fuel used for transportation, electricity duty, and mandi tax, which were previously non-refundable, thereby making Indian exports more competitive.
Why were the RoDTEP rates restricted earlier?
The notification mentions an earlier restriction of 50% on RoDTEP benefits, notified vide Notification No. 60/2025–26 dated February 23, 2026. The specific reasons for this temporary restriction are not detailed in the current document, but such measures can be taken based on economic conditions or policy reviews.
What does ‘supersession’ mean in this context?
Supersession means that the new Notification No. 66/2025-26 replaces and nullifies the previous Notification No. 60/2025-26 and its Corrigendum, except for any actions or omissions that occurred before the supersession. Essentially, the new notification takes precedence.
How can exporters verify the applicable RoDTEP rates?
Exporters should refer to Appendix 4R and Appendix 4RE, as applicable on February 22, 2026, for the specific rates and value caps. These appendices are typically available on the official DGFT website (dgft.gov.in).
Will the RoDTEP rates remain restored indefinitely?
This notification specifies that the restoration is effective from February 23, 2026, to March 31, 2026. Future policy decisions or notifications from the DGFT will determine the rates and scheme applicability beyond this period. Exporters should regularly check the official DGFT website for further updates.
What action should exporters take regarding this notification?
Exporters should understand the restored rates and effective dates, review their export documentation and claims accordingly, and ensure they are utilizing the correct RoDTEP benefits for their eligible products during the specified period. Consulting with a trade consultant or referring to the DGFT website for detailed guidelines is recommended.