The Directorate General of Foreign Trade (DGFT), under the Ministry of Commerce and Industry, has issued Notification No. 15/2026-27 dated April 30, 2026, aligning the RoDTEP Schedules 4R and 4RE with amendments made in the First Schedule to the Customs Tariff Act, 1975 through the Finance Act, 2026. The revised provisions come into effect from May 1, 2026.
The notification has been issued in exercise of powers under Paragraph 1.02 of the Foreign Trade (Development and Regulation) Act, 1992 read with Paragraph 1.02 of the Foreign Trade Policy, 2023. DGFT stated that the amendments are intended to synchronize RoDTEP tariff lines with the revised Customs Tariff structure introduced under the Finance Act, 2026.
According to the notification, 142 tariff lines at the 8-digit level have been added in Appendix 4R and Appendix 4RE of the RoDTEP Schedule, while 50 tariff lines at the 8-digit level have been deleted from both schedules. Additionally, descriptions of two tariff items have been modified in Appendix 4R and Appendix 4RE.
The DGFT clarified that details of HS codes along with RoDTEP rates and value caps are available on the DGFT portal and that the revised rates for these items would apply from May 1, 2026.
The notification introduces a large number of newly aligned tariff entries across sectors including marine products, nuts and berries, herbal extracts, chemicals, pharmaceuticals, plastics, leather goods, iron and steel products, electrical equipment, air-conditioning parts, battery separators, RO membrane elements, and refrigerated containers.
Among the notable additions in Schedule 4R are tariff items relating to krill, pecan nuts, cranberries, blueberries, herbal extracts such as Withania somnifera, Bacopa monnieri, Boswellia serrata, Curcuma longa, and Zingiber officinale, as well as various chemical and pharmaceutical intermediates. The RoDTEP rates for these entries vary from 0.5% to 3% depending upon the product category.
The notification also covers specific entries relating to ephedrine, pseudoephedrine, norephedrine, piperidine, mepiquate chloride, artemisinin, and other chemical compounds, reflecting the revised tariff classification structure introduced through the Finance Act amendments.
Further, multiple steel pipe and tube categories under headings 7305 and 7306 have been revised with updated tariff lines and corresponding RoDTEP rates. Refrigerated containers under tariff heading 86090010 and related items have also been specifically incorporated with RoDTEP benefits of 1.70% under Schedule 4R and 1.00% under Schedule 4RE.
In Annexure-C, the DGFT omitted 50 earlier tariff items from RoDTEP Schedules 4R and 4RE due to restructuring of tariff classifications. The omitted entries include several generic headings relating to cranberries, blueberries, chemical compounds, leather products, steel products, air-conditioning parts, RO membrane elements, and refrigerated containers.
The notification additionally modifies descriptions of two tariff items. Tariff Item 29171970 has been revised from “Ethoxy methylene malonate, diethyl malonate” to “Ethoxy methylene malonate,” while Tariff Item 29333700 has been corrected from “N-Phenethy l-4-piperidone (NPP)” to “N-Phenethyl-4-piperidone (NPP)” in both Schedule 4R and Schedule 4RE.
DGFT stated that these changes have been carried out to ensure consistency between the Customs Tariff amendments introduced through the Finance Act, 2026 and the RoDTEP benefit structure applicable to exporters from May 1, 2026 onward.
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