India Adds New Products to Export Incentive List — Full Update

India has widened the reach of its flagship export incentive scheme. Through a fresh DGFT notification, 142 new tariff lines have been brought into the RoDTEP schedule, giving dedicated remission entries to products that previously lacked clear coverage — from blueberries and cranberries to shea nuts, herbal extracts, and reverse osmosis membrane elements. Here is what changed, who benefits, and what exporters need to do.

What Happened

On 30 April 2026, the Directorate General of Foreign Trade (DGFT) issued Notification No. 15/2026-27, revising the RoDTEP schedule — Appendix 4R (for Domestic Tariff Area exporters) and Appendix 4RE (for Advance Authorisation holders, EOUs, and SEZ units). The revised schedule took effect on 1 May 2026.

The headline change is the addition of 142 new tariff lines at the 8-digit HS code level. Alongside the additions, the notification deletes 50 existing tariff lines and modifies the descriptions of two more, all to keep the incentive schedule in step with a restructured customs tariff.

Why the Change Was Made

RoDTEP — the Remission of Duties and Taxes on Exported Products scheme — works by mapping export benefits to HS codes drawn from the First Schedule to the Customs Tariff Act, 1975. When that tariff is restructured, the incentive schedule has to be re-synchronised, or products risk being mapped to the wrong entry, or to no entry at all.

That is exactly what prompted this update. The Finance Act (No. 3 of 2026), through its Fourth Schedule, amended the First Schedule to the Customs Tariff Act, 1975 with effect from 1 May 2026, creating new and more granular 8-digit classifications. DGFT's notification aligns RoDTEP with those changes so that exporters can claim benefits against the correct, updated codes. The amendment was issued under the powers in the Foreign Trade (Development and Regulation) Act, 1992 and Para 1.02 of the Foreign Trade Policy 2023.

In short, this is not a new subsidy so much as a housekeeping alignment that happens to bring a fresh batch of products into clear RoDTEP coverage.

Which Products Are Now Covered

The 142 new tariff lines span several sectors. Among the named products receiving dedicated new entries are krill, cranberries, blueberries, shea nuts, herbal extracts, refrigerated containers, and reverse osmosis membrane elements. The additions touch agriculture and processed foods, marine products, chemicals and herbal extracts, and engineering and equipment goods.

For exporters of these items, the practical effect is meaningful: products that were previously mapped to older or broader classifications — or that had no clear RoDTEP coverage at all — now have their own tariff line and remission entry. That removes ambiguity at the time of claim and reduces the risk of a benefit being denied on classification grounds.

What RoDTEP Is Worth

RoDTEP refunds embedded duties and taxes that are not rebated under any other mechanism — levies such as electricity duty, mandi tax, and fuel taxes on transport. Benefits are issued as transferable electronic scrips that can be used to pay basic customs duty or sold to other importers.

General RoDTEP rates run modestly, typically a fraction of a percent up to a few percent of FOB value, with per-unit value caps on many lines. The rates are modest, but on thin export margins even a small percentage compounds across a year's shipments, which is why correct classification matters.

What Exporters Should Do Now

The single most important step is to verify classification. Exporters dealing in any of the newly added products should check whether their goods now fall under one of the 142 new 8-digit tariff lines, and update their shipping bill filings accordingly. A short checklist:

• Review the updated HS code list on the DGFT portal under the RoDTEP section and match your products to the current 8-digit codes.
• Confirm the applicable rate and value cap for each code, since these are set line by line.
• Recalculate your projected annual RoDTEP benefit under the new mapping.
• Update ICEGATE shipping bill entries so claims reference the correct, current codes.
• Brief finance and pricing teams, and flag any change to overseas buyers where it affects landed cost.

Incorrect classification remains the most common reason RoDTEP claims are rejected, so aligning internal systems with the revised schedule promptly protects entitled benefits.

The Bigger Picture

This update fits a broader 2026 pattern of active tinkering with India's export incentive architecture — from the restoration of RoDTEP rates and value caps earlier in the year to Budget 2026's customs relief for marine, leather, textile, and footwear exporters, and the consolidation of support measures under the Export Promotion Mission. The direction of travel is toward keeping the scheme WTO-compatible and precisely mapped to a modernising tariff, rather than expanding headline rates.

Frequently Asked Questions

Which notification added the new products? DGFT Notification No. 15/2026-27, dated 30 April 2026, effective 1 May 2026.

How many products were added? 142 new tariff lines at the 8-digit HS code level were added; 50 were deleted and two descriptions modified.

Does this raise RoDTEP rates? No. It aligns the schedule with the revised customs tariff and extends clear coverage to newly classified products. Rates and caps are set per code and should be checked individually.

Where can I see the exact rates? On the DGFT portal (dgft.gov.in) under Regulations > RoDTEP, where the updated HS codes, rates, and value caps are published.

Conclusion

The addition of 142 tariff lines to the RoDTEP schedule is a technical change with a real payoff for affected exporters: clearer coverage, fewer classification disputes, and a lower risk of missed benefits. Exporters of the newly listed products — from blueberries and cranberries to herbal extracts and RO membranes — should check the updated schedule on the DGFT portal and update their filings so they capture every rupee of entitled remission.

This news update reflects DGFT Notification No. 15/2026-27 and the position as of 2026. RoDTEP rates and codes change through subsequent notifications; always confirm the current schedule on the official DGFT portal (dgft.gov.in) before filing.