The Central Government has extended the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme until December 31, 2026, continuing the export remission benefit for eligible exports made by Domestic Tariff Area (DTA) units, Advance Authorisation holders, Special Economic Zone (SEZ) units and Export Oriented Units (EOUs).
According to the notification, the RoDTEP scheme will remain available up to December 31, 2026, for eligible exports across the four expressly identified categories: DTA units, Advance Authorisation holders, SEZ units and EOUs.
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The notification therefore provides continuity of the scheme during the October–December 2026 period. However, the extension remains subject to the existing eligibility requirements and conditions governing RoDTEP. It does not make every export from these categories automatically eligible for remission.
Existing Rates And Value Caps To Continue
The government has expressly retained the existing RoDTEP rates and value caps notified in Appendix 4R and Appendix 4RE.
The rates and caps applicable on September 30, 2026, will continue unchanged throughout the extended period. Consequently, the notification extends the duration of the scheme without introducing an increase or reduction in the prescribed benefits.
For exporters, this means that the applicable product-specific rate and value cap will continue to determine the remission available on eligible exports during the extension period.
Other Scheme Conditions Remain Unchanged
The notification also states that all other terms and conditions governing the scheme will remain unchanged.
Exporters will therefore continue to operate under the existing RoDTEP framework. The extension does not announce any relaxation of eligibility requirements or alteration of the conditions attached to claiming benefits.
The distinction is significant: the government has continued the scheme for a further period while retaining its existing operational terms.
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