The Department of Commerce has issued Notification No. 15/2026–27 dated April 30, 2026, revising the schedules under the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme. The revisions pertain to Appendix 4R for DTA exports and Appendix 4RE for exports by Advance Authorisation (AA), Export Oriented Unit (EOU) and Special Economic Zone (SEZ) units, in line with amendments made in the First Schedule to the Customs Tariff Act, 1975, through the Finance Act, 2026.

The notification provides for the technical alignment of RoDTEP tariff lines with the revised Customs tariff structure. The revision covers 194 tariff lines, including the addition of 142 new 8-digit tariff lines, deletion of 50 tariff lines and modification in the descriptions of 2 tariff lines in the RoDTEP schedules.

The revised schedules will enable seamless implementation of RoDTEP benefits in the Customs Automated System with effect from May 01, 2026. The alignment is expected to reduce classification-related ambiguity, ensure consistency between Customs tariff entries and RoDTEP schedules and facilitate smoother processing of eligible export claims.

The measure is RoDTEP-specific and is aimed at improving ease of doing business for exporters by ensuring timely convergence of related compliance frameworks, minimising system-level discrepancies and maintaining continuity in the remission of eligible duties, taxes and levies on exported products.

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Abhishek Dayal/Garima Singh/Anushka Pandey

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