**Policy Summary: Alignment of RoDTEP Schedule with Amended Customs Tariff Act**
This notification, issued by the Directorate General of Foreign Trade (DGFT), Ministry of Commerce and Industry, Government of India, announces amendments to Appendix 4R, the schedule of rates and caps for the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme. These changes are effective from May 1, 2025, and are implemented to align the RoDTEP schedule with amendments made to the First Schedule of the Customs Tariff Act, 1975, via the Finance Act, 2025. The notification is issued under Section 3 and 5 of the Foreign Trade Development and Regulation Act, 1992, read with Para 1.02 of the Foreign Trade Policy 2023 (as amended). Detailed information regarding the affected HS codes, RoDTEP rates, and value caps is available on the DGFT portal (www.dgft.gov.in) under the 'RegulationsRoDTEP' link. Inquiries can be directed to dgft@nic.in. The notification was issued from File No.: 01/94/180/019/AM26/PC4.
Key Entities Referenced
Directorate General of Foreign Trade: An agency of the Ministry of Commerce and Industry, Government of India, responsible for implementing the Foreign Trade Policy.
New Delhi: Capital of India, location of the Vanijya Bhawan, and place of publication of the notification
RODTEP: Remission of Duties and Taxes on Exported Products scheme, a scheme for exporters.
Customs Tariff Act, 1975: An act related to customs tariffs, amended through the Finance Act, 2025.
Foreign Trade Development and Regulation Act, 1992: An act providing the legal framework for foreign trade policy.
Foreign Trade Policy 2023: The current foreign trade policy in effect.
Central Government: The executive authority of India, responsible for making amendments to Appendix 4R.
Minister of Commerce Industry: The government minister with responsibility for the Ministry of Commerce and Industry
(To be published in the Gazette of India Extraordinary Part II Section 3, Sub Section (11)
Government of India
Ministry of Commerce & Industry
Department of Commerce
Directorate General of Foreign Trade
Vanijya Bhawan, New Delhi
Notification No:|0 /2025-26
New Delhi, 2 6 May, 2025
Subject: Alignment of RODTEP Schedule consequent to changes in the First Schedule of
Customs Tariff Act w.e.f. 01.05.2025.
S.0.(E): In exercise of the powers conferred by Section 3 read with 5 of the Foreign Trade
(Development and Regulation) Act, 1992 read with Para 1.02 of the Foreign Trade Policy
2023, as amended from time to time, the Central Government hereby makes amendments in
Appendix 4R, i.e. the Schedules of rates and caps for the RODTEP scheme w.e-f. 01.05.2025:
2. The details of HS Codes as in Para above along with RoDTEP rates/value caps are
available at the DGFT portal- www.dgft.gov.in under the link 'Regulations>RODTEP'.
Effect of this Notification: Consequent to the amendments made under the Customs Tariff
Act, 1975 through Finance Act, 2025, certain changes in RODTEP Schedule (Appendix 4R)
have been made w.e.f. 01.05.2025 to align it with the Schedule of the Customs Tariff Act. The
RoDTEP rates for these items w.e.f. 01.05.2025 onwards are indicated in the table at the link
provided above.
This issues with the approval of the Minister of Commerce & Industry.
Director General of Foreign Trade
Additional Secretary to the Government of India
E-mail:dgft@nic.in
[Issued from File No.: 01/94/180/019/AM26/PC-4]