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Core Purpose

The Central Government extends the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme for Domestic Tariff Area (DTA) units beyond September 30, 2025, making it applicable to exports from DTA, Advance Authorisation (AA), Special Economic Zone (SEZ), and Export Oriented Units (EOU) until March 31, 2026.

Detailed Summary

The Ministry of Commerce and Industry, Department of Commerce, Directorate General of Foreign Trade, issued Notification No. 35/2025-26 (S.O. 4499(E)) on September 30, 2025, to extend the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme beyond September 30, 2025. This extension, exercised under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, and Para 1.02 of the Foreign Trade Policy (FTP) 2023, ensures the RoDTEP Scheme remains applicable to exports from Domestic Tariff Area (DTA) units, Advance Authorisation (AA) holders, Special Economic Zone (SEZ) units, and Export Oriented Units (EOUs) until March 31, 2026. The existing RoDTEP rates will continue to apply for all export items, with the scheme's operation subject to the budgetary framework provided under Para 4.54 of FTP 2023. Further details, including the list of eligible export items, applicable rates, and per-unit value caps, are available in Appendix 4R (for DTA units) and Appendix 4RE (for AA/SEZ/EOU units) on the DGFT website (www.dgft.gov.in) under the "Regulations > RoDTEP" link. This notification was issued with the approval of the Minister of Commerce and Industry.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-04102025-266667 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 4374] NEW DELHI, WEDNESDAY, OCTOBER 1, 2025/ASVINA 9, 1947 MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce ) (DIRECTORATE GENERAL OF FOREIGN TRADE) NOTIFICATION New Delhi, the 30th September, 2025 No: 35 /2025-26 Subject: Extension of RoDTEP Scheme for DTA Units beyond 30.09.2025 and Applicability to DTA/AA/SEZ/EOU Exports till 31.03.2026 – reg. S.O. 4499(E).— In exercise of the powers conferred under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, as amended, read with Para 1.02 of the Foreign Trade Policy (FTP) 2023, the Central Government hereby notifies the extension of the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme beyond 30.09.2025. Accordingly, the RoDTEP Scheme shall remain in force and be applicable to exports made from Domestic Tariff Area (DTA) units, Advance Authorisation (AA) holders, Special Economic Zone (SEZ) units, and Export Oriented Units (EOUs) up to 31.03.2026. 2. The existing RoDTEP rates, as notified, shall continue to apply for all export items. The operation of the scheme shall, however, remain subject to the budgetary framework provided under Para 4.54 of FTP 2023, so that the remissions during the financial year are managed within the approved allocation. 3. The list of eligible export items, along with the applicable rates, and per-unit value caps wherever applicable, is available in Appendix 4R (for DTA units) and Appendix 4RE (for AA/SEZ/EOU units) at the DGFT website (www.dgft.gov.in) under the link: “Regulations > RoDTEP”. Effect of this Notification: The RoDTEP Scheme stands extended and shall be applicable for eligible exports from DTA, AA, SEZ, and EOU units up to 31.03.2026. This is issued with the approval of the Minister of Commerce and Industry. [F. No. 01/94/180/019/AM26/PC-4] AJAY BHADOO, Director Genl. of Foreign Trade & Addl. Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. AMIT KUMAR JAISWAL Digitally signed by AMIT KUMAR JAISWAL Date: 2025.10.04 16:49:40 +05'30'

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