{"id":4067,"date":"2025-05-29T08:22:28","date_gmt":"2025-05-29T02:52:28","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=4067"},"modified":"2025-05-29T08:22:28","modified_gmt":"2025-05-29T02:52:28","slug":"dgft-updates-rodtep-rates-tariff-overhaul","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/dgft-updates-rodtep-rates-tariff-overhaul","title":{"rendered":"DGFT Updates RoDTEP Rates After 2025 Tariff Overhaul"},"content":{"rendered":"<p><em><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2010%2F2025-26&amp;itemType=AP\">Notification No. 10\/2025-26<\/a>, Dated 26-05-2025<\/em><\/p>\n<h2 data-start=\"0\" data-end=\"29\">1. Regulatory Overview<\/h2>\n<p data-start=\"30\" data-end=\"371\">Through <strong data-start=\"38\" data-end=\"88\">Notification No. 10\/2025-26, dated 24 May 2025<\/strong>, the Directorate General of Foreign Trade (DGFT) has <strong data-start=\"142\" data-end=\"188\">amended Appendix 4R of the RoDTEP schedule<\/strong> to synchronise every tariff line with the <strong data-start=\"231\" data-end=\"330\">revised First Schedule to the Customs Tariff Act, 1975, as substituted by the Finance Act, 2025.<\/strong><\/p>\n<h2 data-start=\"378\" data-end=\"413\">2. Why the Change Was Needed<\/h2>\n<div class=\"_tableContainer_16hzy_1\">\n<div class=\"_tableWrapper_16hzy_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"415\" data-end=\"1024\">\n<thead data-start=\"415\" data-end=\"436\">\n<tr data-start=\"415\" data-end=\"436\">\n<th data-start=\"415\" data-end=\"425\" data-col-size=\"sm\">Trigger<\/th>\n<th data-start=\"425\" data-end=\"436\" data-col-size=\"xl\">Details<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"459\" data-end=\"1024\">\n<tr data-start=\"459\" data-end=\"671\">\n<td data-start=\"459\" data-end=\"499\" data-col-size=\"sm\"><strong data-start=\"461\" data-end=\"498\">Finance Act, 2025 tariff overhaul<\/strong><\/td>\n<td data-start=\"499\" data-end=\"671\" data-col-size=\"xl\">More than 450 HS codes were split, merged, or re-described in the Customs Tariff (e.g., new sub-headings for EV components, green hydrogen equipment, speciality steel).<\/td>\n<\/tr>\n<tr data-start=\"672\" data-end=\"855\">\n<td data-start=\"672\" data-end=\"694\" data-col-size=\"sm\"><strong data-start=\"674\" data-end=\"693\">RoDTEP link-age<\/strong><\/td>\n<td data-start=\"694\" data-end=\"855\" data-col-size=\"xl\">RoDTEP benefits are computed code-wise; any mismatch between the export-incentive schedule and the statutory tariff leads to claim rejections at customs EDI.<\/td>\n<\/tr>\n<tr data-start=\"856\" data-end=\"1024\">\n<td data-start=\"856\" data-end=\"892\" data-col-size=\"sm\"><strong data-start=\"858\" data-end=\"891\">Policy mandate under FTP 2023<\/strong><\/td>\n<td data-start=\"892\" data-end=\"1024\" data-col-size=\"xl\">Para 4.01(d) of the Foreign Trade Policy requires DGFT to realign drawback\/RoDTEP schedules within 90 days of any tariff change.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\">\n<div class=\"absolute end-0 flex items-end\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<p data-start=\"1026\" data-end=\"1217\">The May 2025 notification therefore replaces older tariff lines, assigns <strong data-start=\"1099\" data-end=\"1136\">fresh RoDTEP rates and value caps<\/strong>, and removes codes that no longer exist.<\/p>\n<h2 data-start=\"1224\" data-end=\"1277\">3. What Exactly Has Changed in <strong data-start=\"1260\" data-end=\"1275\">Appendix 4R<\/strong><\/h2>\n<ol>\n<li data-start=\"1282\" data-end=\"1411\"><strong data-start=\"1282\" data-end=\"1303\">Re-coded HS lines<\/strong> <strong>\u2013<\/strong> All affected headings now carry the eight-digit descriptions exactly as in the post-Finance-Act tariff.<\/li>\n<li data-start=\"1415\" data-end=\"1607\"><strong data-start=\"1415\" data-end=\"1446\">Re-calibrated benefit rates<\/strong> <strong>\u2013<\/strong> Where the Board of Drawback\u2019s cost-incidence study suggested material variance (\u00b1 0.4 percentage points or more), the incentive percentage has been tweaked.<\/li>\n<li data-start=\"1611\" data-end=\"1780\"><strong data-start=\"1611\" data-end=\"1633\">Updated value caps<\/strong> <strong>\u2013<\/strong> Maximum per-unit benefit ceilings have been reset, especially for sensitive sectors such as cotton yarn, footwear, and electronics assemblies.<\/li>\n<li data-start=\"1784\" data-end=\"1964\"><strong data-start=\"1784\" data-end=\"1820\">Cross-references to Appendix 4RE<\/strong> <strong>\u2013<\/strong> A fresh cross-walk ensures that Advance Authorisation\/SEZ\/EOU exporters claiming RoDTEP under Appendix 4RE see the same codes and caps.<\/li>\n<\/ol>\n<p data-start=\"1966\" data-end=\"2119\">The complete matrix is <strong data-start=\"1989\" data-end=\"2079\">effective for export invoices with <em data-start=\"2026\" data-end=\"2051\">Let Export Orders (LEO)<\/em> dated 01 May 2025 onward.<\/strong><\/p>\n<h2 data-start=\"2126\" data-end=\"2166\">4. Accessing the Revised Schedule<\/h2>\n<p data-start=\"2170\" data-end=\"2324\"><strong data-start=\"2170\" data-end=\"2179\">Path \u2013<\/strong>\u00a0DGFT portal \u2192 <strong data-start=\"2194\" data-end=\"2218\">Regulations \u203a RoDTEP<\/strong> \u2192 \u201cAlignment of RoDTEP Schedule w.e.f. 01.05.2025\u201d (PDF download) <span class=\"ms-1 inline-flex max-w-full items-center relative top-[-0.094rem] animate-[show_150ms_ease-in]\"><a class=\"flex h-4.5 overflow-hidden rounded-xl px-2 text-[0.5625em] font-medium text-token-text-secondary! bg-[#F4F4F4]! dark:bg-[#303030]! transition-colors duration-150 ease-in-out\" href=\"https:\/\/www.dgft.gov.in\/CP\/?opt=RoDTEP&amp;utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\"><span class=\"relative start-0 bottom-0 flex h-full w-full items-center\"><span class=\"flex h-4 w-full items-center justify-between overflow-hidden\"><span class=\"max-w-full grow truncate overflow-hidden text-center\">dgft.gov.in<\/span><\/span><\/span><\/a><\/span><\/p>\n<p data-start=\"2326\" data-end=\"2462\">Both Appendix 4R (Domestic Tariff Area exports) and Appendix 4RE (AA\/EOU\/SEZ exports) are available in searchable PDF and CSV formats.<\/p>\n<h2 data-start=\"2469\" data-end=\"2525\">5. Impact Analysis for Exporters &amp; Intermediaries<\/h2>\n<div class=\"_tableContainer_16hzy_1\">\n<div class=\"_tableWrapper_16hzy_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"2527\" data-end=\"3356\">\n<thead data-start=\"2527\" data-end=\"2567\">\n<tr data-start=\"2527\" data-end=\"2567\">\n<th data-start=\"2527\" data-end=\"2541\" data-col-size=\"sm\">Stakeholder<\/th>\n<th data-start=\"2541\" data-end=\"2567\" data-col-size=\"xl\">Immediate Implications<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"2609\" data-end=\"3356\">\n<tr data-start=\"2609\" data-end=\"2842\">\n<td data-start=\"2609\" data-end=\"2625\" data-col-size=\"sm\"><strong data-start=\"2611\" data-end=\"2624\">Exporters<\/strong><\/td>\n<td data-start=\"2625\" data-end=\"2842\" data-col-size=\"xl\">\u2022 Re-map product masters in ERP to the new HS codes.<br \/>\n\u2022 Re-compute costing where RoDTEP percentage or cap has changed.<br \/>\n\u2022 Revise LUT\/Bond declarations if rate hike lifts total remission above projected limits.<\/td>\n<\/tr>\n<tr data-start=\"2843\" data-end=\"3063\">\n<td data-start=\"2843\" data-end=\"2878\" data-col-size=\"sm\"><strong data-start=\"2845\" data-end=\"2877\">Customs Brokers &amp; Forwarders<\/strong><\/td>\n<td data-start=\"2878\" data-end=\"3063\" data-col-size=\"xl\">\u2022 Update tariff tables in ICEGATE utilities to avoid \u201cinvalid scheme-code\u201d errors at E-Sanchit upload.<br \/>\n\u2022 Inform clients of any code shifts that affect SB filings post-1 May 2025.<\/td>\n<\/tr>\n<tr data-start=\"3064\" data-end=\"3214\">\n<td data-start=\"3064\" data-end=\"3090\" data-col-size=\"sm\"><strong data-start=\"3066\" data-end=\"3089\">GST\/FTP Consultants<\/strong><\/td>\n<td data-start=\"3090\" data-end=\"3214\" data-col-size=\"xl\">\u2022 Review pending claims \u2013 shipments before 30 Apr 2025 stay on old rates; shipments on\/after 1 May migrate automatically.<\/td>\n<\/tr>\n<tr data-start=\"3215\" data-end=\"3356\">\n<td data-start=\"3215\" data-end=\"3243\" data-col-size=\"sm\"><strong data-start=\"3217\" data-end=\"3242\">Banks (AD Category-I)<\/strong><\/td>\n<td data-start=\"3243\" data-end=\"3356\" data-col-size=\"xl\">\u2022 Monitor higher RoDTEP scrip generation that may alter exporter EEFC utilisation and working-capital cycles.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\">\n<div class=\"absolute end-0 flex items-end\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<h2 data-start=\"3363\" data-end=\"3393\">6. Compliance Checklist<\/h2>\n<ol>\n<li data-start=\"3398\" data-end=\"3491\"><strong data-start=\"3398\" data-end=\"3422\">Download &amp; circulate<\/strong> the new Appendix 4R\/4RE to planning, logistics, and finance teams.<\/li>\n<li data-start=\"3495\" data-end=\"3607\"><strong data-start=\"3495\" data-end=\"3513\">Align HS codes<\/strong> in all export invoices, packing lists, and shipping bills filed on or after <strong data-start=\"3590\" data-end=\"3604\">01-05-2025<\/strong>.<\/li>\n<li data-start=\"3611\" data-end=\"3714\"><strong data-start=\"3611\" data-end=\"3637\">Validate RoDTEP claims<\/strong> in the EDI before submission; mismatched codes will auto-reject under RMS.<\/li>\n<li data-start=\"3718\" data-end=\"3833\"><strong data-start=\"3718\" data-end=\"3743\">Track value-cap goods<\/strong> (textiles, pharma, steel) to ensure FOB invoicing does not exceed the notified ceiling.<\/li>\n<li data-start=\"3837\" data-end=\"3944\"><strong data-start=\"3837\" data-end=\"3864\">Keep documentary proofs<\/strong> (HS mapping sheet, costing tables) ready for any post-audit or DGFT scrutiny.<\/li>\n<\/ol>\n<h2 data-start=\"3951\" data-end=\"3988\">7. Transitional Clarifications<\/h2>\n<ul>\n<li data-start=\"3992\" data-end=\"4156\"><strong data-start=\"3992\" data-end=\"4022\">No retrospective benefits \u2013<\/strong>\u00a0Exports between 01 Oct 2024 and 30 Apr 2025 continue under the earlier schedule even if the HS code now appears with a higher rate.<\/li>\n<li data-start=\"4159\" data-end=\"4374\"><strong data-start=\"4159\" data-end=\"4222\">Pending shipping bills (filed &lt; 1 May but LEO after 1 May) \u2013<\/strong>\u00a0Customs will apply the <em data-start=\"4246\" data-end=\"4259\">date-of-LEO<\/em> rule; ensure the shipping bill is amended to the new eight-digit code before LEO to capture the revised benefit.<\/li>\n<li data-start=\"4377\" data-end=\"4516\"><strong data-start=\"4377\" data-end=\"4398\">E-scrip issuance \u2013<\/strong>\u00a0The DGFT ICEGATE interface has been patched; e-scrips generated from 6 May 2025 already reflect the new rates\/caps.<\/li>\n<\/ul>\n<h2 data-start=\"4523\" data-end=\"4546\">8. Key Takeaways<\/h2>\n<p data-start=\"4547\" data-end=\"4880\">The RoDTEP refresh is a routine but critical synchronisation exercise following the 2025 tariff revamp. Exporters who promptly realign product codes and pricing structures can continue to enjoy seamless incentive credit, avoid EDI rejections, and maintain cash-flow predictability in FY 2025-26.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Notification No. 10\/2025-26, Dated 26-05-2025 1. Regulatory Overview Through Notification No. 10\/2025-26,&hellip;<\/p>\n","protected":false},"author":8,"featured_media":4088,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52,181,54],"tags":[],"class_list":["post-4067","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-foreign-trade-policy","category-news-foreign-trade-policy","category-ftp-statutory-scope"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>DGFT Updates RoDTEP Rates After 2025 Tariff Overhaul<\/title>\n<meta name=\"description\" content=\"DGFT Notification 10\/2025-26 realigns RoDTEP Appendix 4R with Finance Act 2025 tariff changes, revising HS codes, benefit rates and caps effective 1 May 2025.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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