No RoDTEP on DFIA Exports: JNCH Orders Recovery of Inadmissible Benefits Within 30 Days

Exporters who claimed RoDTEP (Remission of Duties and Taxes on Exported Products) on shipments made under the Duty-Free Import Authorisation (DFIA) scheme have a problem — and a short clock. Public Notice No. 126/2026, issued by the Commissioner of Customs, NS-II, Jawaharlal Nehru Custom House (JNCH), Nhava Sheva, dated 7 October 2026, confirms that DFIA exports are not eligible for RoDTEP, and directs exporters who wrongly availed the benefit to repay it — with any applicable interest — and to report payment particulars within 30 days of the notice.

If you export under DFIA and have been claiming RoDTEP, treat this as time-sensitive: the reporting window from the notice runs out in early November 2026, and non-compliance can trigger recovery proceedings.

What Happened

JNCH, acting on DGFT's clarification, has put on record that exports under the DFIA scheme do not qualify for RoDTEP. This is framed as a confirmation of an ineligibility that already existed — not a new withdrawal. The notice:

• Identifies, in an annexure, shipping bills on which RoDTEP was availed on DFIA exports for the period 11 March 2024 to 10 September 2026 — reported as roughly ₹9.75 crore across about 8,282 shipping bills and 345 distinct IECs.
• Directs the named exporters to repay/reverse the inadmissible RoDTEP, along with applicable interest, and to send payment particulars to the JNCH Drawback Section within 30 days of the notice date.
• Extends the obligation to exporters not named in the annexure who similarly availed inadmissible benefits.
• Directs exporters and Customs Brokers not to claim RoDTEP on future DFIA shipping bills.

Why / Background

RoDTEP remits embedded, non-creditable central, state and local duties and taxes on exported goods. It is deliberately not stackable with every other export scheme. When RoDTEP was extended to certain Advance Authorisation (AA), EOU and SEZ exports from 11 March 2024 (via DGFT Notification 70/2023), DFIA was not included. Claiming RoDTEP on a DFIA shipping bill therefore falls outside the scheme's eligibility.

DFIA already allows duty-free import of inputs used in the export product, so allowing RoDTEP on top would amount to a double benefit on the same shipment — which is precisely what the scheme design excludes.

Who's Affected

Primarily: Exporters who shipped under DFIA and claimed RoDTEP between 11 March 2024 and 10 September 2026 — whether or not they appear in the JNCH annexure.

Customs Brokers / CHAs: Responsible for ensuring future DFIA shipping bills do not carry RoDTEP claims, and for helping clients respond.

Finance and compliance teams: Must quantify exposure (principal plus interest) and arrange repayment.

Although Public Notice No. 126/2026 is issued by JNCH, the underlying principle — no RoDTEP on DFIA exports — applies nationally, so exporters clearing through any port should review their position, not only those at Nhava Sheva.

What Exporters and CHAs Should Do Now

• Audit your shipping bills (Mar 2024–Sep 2026). Identify any DFIA export on which RoDTEP was claimed, across all ports — not just JNCH.
• Check the JNCH annexure. If your IEC is listed, you are expected to act within the 30-day window from the notice.
• Quantify and repay. Calculate the inadmissible RoDTEP plus any applicable interest and arrange reversal/repayment; keep proof.
• Report payment particulars to the JNCH Drawback Section as directed (the notice specifies the channel/email), within the deadline.
• Stop the leak going forward. Configure your filing process and brief your CHA so no RoDTEP is claimed on DFIA shipping bills from now on.
• Review scheme stacking generally. Reconfirm which of your export schemes can and cannot be combined with RoDTEP to avoid repeat exposure.

The Bigger Picture

This is a clear signal that Customs is actively reconciling scheme-benefit data and clawing back ineligible claims — with interest. The era of "claim first, reconcile later" on export incentives is narrowing. Exporters running multiple schemes (DFIA, AA, EOU/SEZ, drawback, RoDTEP) should build a benefit-eligibility matrix into their export process so that incompatible benefits are never claimed in the first place. Voluntary, prompt correction is far cheaper than recovery proceedings and an alert against the IEC.

Frequently Asked Questions

Can I ever claim RoDTEP on a DFIA export? No. DFIA exports are not eligible for RoDTEP. The two cannot be combined on the same shipment.

My IEC isn't in the JNCH annexure — am I safe? Not necessarily. The notice expressly extends the repayment obligation to exporters who availed similar inadmissible benefits even if not listed. Audit your own shipping bills.

Does this apply only at Nhava Sheva? The public notice is issued by JNCH, but the no-RoDTEP-on-DFIA principle is national. Review DFIA exports cleared at any port.

What if I don't repay? The notice warns that failure to report may lead to recovery proceedings under customs law, potentially including a recovery alert against the exporter.

Conclusion

The message is simple and urgent: RoDTEP was never available on DFIA exports, and Customs is now recovering what was wrongly claimed, with interest, on a 30-day clock. Audit your DFIA shipping bills immediately, repay any inadmissible RoDTEP, and ensure no future DFIA shipping bill carries a RoDTEP claim.

This article is for general guidance. The operative instrument is JNCH Public Notice No. 126/2026, dated 7 October 2026. Verify the annexure, amounts, the exact reporting channel and the deadline against the official public notice and the ICEGATE/JNCH portal, and seek professional advice on your specific exposure before acting.