HomeNotificationDGFT Exempts ITC HS Chapters 01–24 from Reduced RoDTEP Rates Notified on...

DGFT Exempts ITC HS Chapters 01–24 from Reduced RoDTEP Rates Notified on February 23

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The Directorate General of Foreign Trade (DGFT) has issued a corrigendum clarifying that the reduced rates and value caps under the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme will not apply to exports falling under ITC HS Chapters 01 to 24.

The corrigendum, dated February 24, 2026, has been issued by the Government of India, Ministry of Commerce & Industry, Department of Commerce, in exercise of powers under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, read with Para 1.02 of the Foreign Trade Policy 2023.

Earlier, through Notification No. 60/2025-26 dated February 23, 2026, the Central Government had notified rationalisation of RoDTEP rates, introducing reduced rates and value caps for certain export products. The move had triggered concerns among exporters, particularly in the agriculture, fisheries, dairy, and food processing sectors.

The corrigendum now categorically states that the reduced rates and value caps notified under Notification No. 60/2025-26 shall not be applicable to exports classified under ITC HS Chapters 01 to 24.

Chapters 01 to 24 of the ITC HS classification broadly cover:

  • Live animals
  • Meat and edible meat offal
  • Fish and crustaceans
  • Dairy produce
  • Cereals
  • Oil seeds
  • Edible vegetables and fruits
  • Coffee, tea, and spices
  • Prepared foodstuffs and beverages
  • Tobacco and related products

This effectively restores the earlier RoDTEP benefit structure for these sectors.

The notification has been issued under statutory authority granted by the Foreign Trade (Development and Regulation) Act, 1992 and the Foreign Trade Policy 2023. It has been approved by the Hon’ble Minister of Commerce & Industry and signed by the Director General of Foreign Trade.

As per the official statement, the effect of the corrigendum is clear: The reduced rates and value caps of RoDTEP benefits notified under Notification No. 60 dated 23.02.2026 are not applicable for export products falling under ITC HS Chapters 01 to 24.

All other provisions of Notification No. 60/2025-26 remain unchanged.

Notification Details

Corrisendum to Notification No. 60 12025-26 dated 23.02.2026

Date: 24/02/2026

Read More: IBC Can’t Override Benami Attachment: Supreme Court Dismisses Liquidators’ Appeals with Rs. 5 Lakh Costs

Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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