Notification No. 60/2025-26, Dated 23-02-2026
The Directorate General of Foreign Trade (DGFT) has issued a notification rationalising benefits under the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme. The revision aims to recalibrate remission levels available to exporters across notified tariff lines.
1. Reduction in Applicable RoDTEP Rates
As per the notification, the applicable RoDTEP rates for all HS lines notified in Appendix 4R and Appendix 4RE shall be restricted to 50% of the existing notified rates.
This means that exporters will now be eligible to claim remission at only half of the previously applicable RoDTEP rates for the respective HS classifications.
2. Restriction on Value Caps
The notification further clarifies that where value caps are prescribed for specific HS lines, such caps will also be limited to 50% of the notified levels.
Accordingly, both:
- Rate-based remission, and
- Value cap-based remission
will stand reduced to half of the earlier notified limits.
3. Impact on Exporters
As a result of this rationalisation:
- Exporters claiming benefits under the RoDTEP Scheme will receive remission only up to 50% of the earlier notified rates.
- Value caps applicable to relevant HS lines will also be reduced to 50% of their previous levels.
- The revision applies uniformly across all HS lines specified in Appendix 4R and Appendix 4RE.
4. Effective Date
The revised RoDTEP rates and value caps have come into force with immediate effect. Exporters must therefore consider the reduced remission rates and caps while computing and claiming RoDTEP benefits for eligible exports going forward.
