RoDTEP Schedule Updated to Match Customs Tariff Changes from 1 May 2026

The Directorate General of Foreign Trade has revised the RoDTEP Schedule (Appendix 4R and Appendix 4RE) with effect from 01.05.2026 to bring export remission benefits in line with the amended Customs Tariff structure notified through the Finance Act (No. 3 of 2026). This change impacts the manner in which exporters, including every assessee engaged in export of goods, will claim benefits under the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme.

This article explains the substance and impact of Notification No. 15/2026-27-DGFT dated 30.04.2026, and what assessees need to do to remain compliant and to correctly avail RoDTEP benefits from 01.05.2026 onwards.

Background: Why the RoDTEP Schedule needed revision

RoDTEP is designed to neutralize various embedded duties and taxes that remain unrefunded for exported products. The scheme functions with reference to HS codes and tariff line classifications which are rooted in the First Schedule to the Customs Tariff Act, 1975.

When the Customs Tariff is updated—particularly at the detailed 8-digit HS code level—any associated incentive schedules like RoDTEP must be synchronized to avoid:

  • Misalignment between tariff classifications and remission rates
  • Incorrect mapping of products to RoDTEP entries
  • Disputes or delays at the time of export benefit processing

The Finance Act (No. 3 of 2026), through its Fourth Schedule, amended the First Schedule to the Customs Tariff Act, 1975 with effect from 01.05.2026. Consequently, the RoDTEP Schedule also required adjustment.

The Central Government has exercised its powers under:

  • Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, and
  • Para 1.02 of the Foreign Trade Policy 2023 (as periodically amended),

to modify the RoDTEP entries set out in Appendix 4R and Appendix 4RE with effect from 01.05.2026.

Note: The notification expressly states that these changes are intended to “align the RoDTEP schedule with amendments made under the Customs Tariff Act, 1975”.

Thus, the revision is not an isolated policy change but a necessary consequence of tariff restructuring carried out through the Finance Act (No. 3 of 2026).

Key changes introduced by Notification No. 15/2026-27-DGFT

The notification brings about three specific types of modifications in the RoDTEP Schedule:

1. Addition of 142 new tariff lines

From 01.05.2026, 142 tariff lines at the 8-digit HS code level are newly introduced into:

  • Appendix 4R, and
  • Appendix 4RE

of the RoDTEP Schedule.

Implication:

  • Products that are now classified under these newly created HS codes will receive dedicated RoDTEP entries.
  • Assessees dealing in these goods must verify whether their products fall under any of these 142 newly added tariff lines to ensure they do not miss entitled benefits.
  • Prior to 01.05.2026, such products may have been mapped to older or broader classifications, or might not have had clear RoDTEP coverage.

2. Deletion of 50 existing tariff lines

The notification also removes 50 tariff lines (8-digit level) from Appendix 4R and Appendix 4RE.

Implication: