RoDTEP Extended to 31 December 2026: Rates Unchanged, DTA/AA/SEZ/EOU All Covered

The government has continued the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme up to 31 December 2026, with existing rates left unchanged. DGFT issued Notification No. 41/2026-27 on 30 September 2026 — the day the earlier validity window was due to expire — removing the short-lived uncertainty exporters faced over whether RoDTEP benefits would survive into October. The scheme continues to cover exports by Domestic Tariff Area (DTA) units, Advance Authorisation (AA) holders, Special Economic Zone (SEZ) units and Export Oriented Units (EOUs).

What Happened

RoDTEP rates had been extended only up to 30 September 2026. As that cliff approached, no fresh notification had been issued, and exporters planning October dispatches were unsure whether their shipping bills would still carry a valid RoDTEP claim. On 30 September, DGFT notified the continuation of the scheme to 31 December 2026. The rate schedule — reported to range from roughly 0.3% to 3.9% of FOB value depending on the product — has not been revised, so there is no need to re-map product rates for existing lines. The benefit continues to be issued as a transferable electronic scrip (e-scrip) credited in the exporter's RoDTEP ledger on ICEGATE.

Why This Matters

RoDTEP refunds embedded central, state and local duties and taxes that are not rebated through any other mechanism — items such as VAT on fuel used in transport, mandi tax, duty on electricity, and similar hidden levies. For many labour-intensive and thin-margin exporters, the RoDTEP scrip is a material part of realised margin. A lapse, even a temporary one, would have forced exporters either to hold back October shipments or to dispatch without certainty that the benefit would be restored retrospectively. The three-month continuation keeps claims flowing without a break in the shipping-bill process.

The shorter, three-month horizon (rather than a multi-year extension) signals that the broader RoDTEP framework remains under review, consistent with DGFT's stated intent to keep the scheme WTO-compatible. Exporters should treat 31 December 2026 as the next decision point and watch for a further notification toward the end of the quarter.

Who's Affected

Every Indian exporter claiming RoDTEP is affected, across DTA, AA, SEZ and EOU categories. The explicit inclusion of AA, SEZ and EOU exporters is notable, because eligibility for these categories was itself a later addition to RoDTEP and had been a recurring source of doubt. The continuation confirms they remain inside the scheme for this window.

What Exporters Should Do Now

• Confirm the RoDTEP claim flag is correctly set on every October shipping bill — the declaration must be made at the time of filing; it cannot be added later.
• Check that your product's RoDTEP rate and cap in the current schedule are unchanged before quoting, since rates were not revised.
• Reconcile your RoDTEP e-scrip ledger on ICEGATE and generate or transfer scrips that are pending, so credits are not left idle.
• SEZ, EOU and AA exporters should re-confirm with their jurisdictional authority that their shipments are being processed with the RoDTEP benefit enabled.
• Diarise 31 December 2026 as the next review date and avoid assuming an automatic further extension when planning Q4 and early-2027 contracts.

The Bigger Picture

RoDTEP has become India's flagship WTO-consistent export remission scheme after the phasing out of MEIS. Keeping it running — even in short extensions — is central to the competitiveness of engineering goods, textiles, chemicals, marine products and other merchandise exports, especially as global demand is uneven and freight costs remain elevated. The pattern of short extensions means exporters benefit from building RoDTEP realisation into cash-flow planning conservatively, rather than treating it as a permanent fixture.

Frequently Asked Questions

Can I still claim RoDTEP on shipments made in October 2026? Yes. The scheme has been continued to 31 December 2026, so shipping bills filed with a valid RoDTEP claim in this window remain eligible, subject to the usual conditions.

Have the rates changed? No. The notification continues the scheme at existing rates; the rate schedule has not been revised.

Does this cover SEZ and EOU exports? Yes. The continuation covers DTA units, Advance Authorisation holders, SEZ units and EOUs.

What happens after 31 December 2026? That is the next validity date. A further extension would require a fresh notification; do not assume continuity beyond 31 December when planning.

Conclusion

The 30 September notification keeps RoDTEP intact through the end of the calendar year at unchanged rates and with the same category coverage, giving exporters a clean runway for October–December dispatches. The practical task is narrow but important: file October shipping bills with the claim correctly flagged, keep scrips reconciled, and plan for a fresh review at year-end.

This summary is for general guidance. Verify the exact text, rates and conditions against the official DGFT notification on the DGFT portal (dgft.gov.in) before acting.