Date: 2026-05-06Category: Extra OrdinaryState: Union GovernmentCountry: India
Alignment of RoDTEP Schedule consequent to changes in the First Schedule to Customs Tariff Act 1975 as amended vide Fourth Schedule of Finance Act No 3 of 2026 with effect from 01052026
**Executive Summary**
This notification issued by the Ministry of Commerce and Industry aligns the RoDTEP (Remission of Duties and Taxes on Exported Products) schedules with the amended Customs Tariff Act, 1975. Effective from May 1, 2026, the document outlines significant additions, deletions, and modifications to tariff lines within Appendix 4R and Appendix 4RE. Exporters must review these changes to ensure compliance and accurate duty remission claims via the DGFT portal.
**Key Points / Main Content**
**Regulatory Alignment**
* The RoDTEP schedules (Appendix 4R and 4RE) are updated to align with changes made to the First Schedule of the Customs Tariff Act, 1975, by the Finance Act, 2026.
* The changes are made in exercise of powers conferred under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992.
**Additions to RoDTEP Schedules**
* 142 new tariff lines at the 8-digit level have been added to both Appendix 4R and Appendix 4RE.
* Added items include various categories such as seafood (krill), nuts (pecans), fruits (cranberries, blueberries), botanical extracts, chemicals, and industrial goods (refrigerated containers).
* Rates for these additions vary, with some items having specific value caps per Unit Quantity Code (UQC).
**Deletions and Omissions**
* 50 tariff lines at the 8-digit level have been deleted/omitted from Appendix 4R and Appendix 4RE.
* These omitted items are detailed in Annexure-C of the document.
**Technical Modifications**
* The description for 02 specific tariff lines at the 8-digit level has been updated in both schedules.
* Impacted items include Ethoxy methylene malonate (29171970) and N-Phenethyl-4-piperidone (29333700).
**Information Access**
* Detailed HS Codes, RoDTEP rates, and value caps are published on the DGFT portal (www.dgft.gov.in) under the ‘Regulations > RoDTEP’ link.
**Impact Analysis**
**Exporters of Goods Listed in Annexures**
**Impact**
They are directly affected by the revised eligibility and rates for duty remission. Some may benefit from new additions, while others may lose benefits due to omitted tariff lines.
**Action Required**
Exporters must verify their specific 8-digit HS codes against the new schedules to determine updated remission rates and applicable value caps.
**Trade and Customs Authorities**
**Impact**
Responsible for implementing the aligned schedules in export processing systems.
**Action Required**
Update internal databases and automated systems to reflect the additions, deletions, and description changes effective May 1, 2026.
**Directorate General of Foreign Trade (DGFT)**
**Impact**
Responsible for maintaining the accuracy of the regulatory framework.
**Action Required**
Ensure the digital portal is updated with the latest HS codes, rates, and value caps as specified in the notification.
Key Entities Referenced
RoDTEP (Remission of Duties and Taxes on Exported Products): The central export incentive scheme whose tariff schedules (Appendix 4R and 4RE) are being aligned with updated customs classifications.
Customs Tariff Act, 1975: The primary legislation whose First Schedule was amended, necessitating the alignment of RoDTEP tariff lines.
Finance Act, 2026: The specific legislative act (No. 3 of 2026) that amended the Customs Tariff Act and triggered these policy changes.
Foreign Trade Policy 2023: The governing policy framework under which the Central Government exercises powers to modify trade remission schedules.
Directorate General of Foreign Trade (DGFT): The primary regulatory body under the Ministry of Commerce and Industry responsible for issuing this notification and managing the trade schedules.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-22052026-272726
CG-DxLx-xEG-I2D2H0x5x2x0 26-272726
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 2165] िई ददल्ली, बुधवार, मई 13, 2026/विै ाख 23, 1948
No. 2165] NEW DELHI, WEDNESDAY, MAY 13, 2026/VAISAKHA 23, 1948
वाजणज्य और उद्योग मत्रं ालय
(वाजणज्य जवभाग)
(जवदेि व्यापार महाजिदेिालय)
अजधसचू िा
िई ददल्ली, 30 अप्रलै , 2026
स.ं 15/2026-2027
जवषय: ददिाकं 01.05.2026 स ेजवत्त अजधजियम (2026 की सख्ं या 3) की चौथी अिसु चू ी द्वारा यथा सिं ोजधत सीमा िल्ु क
प्रिल्ु क अजधजियम, 1975 की पहली अिसु चू ी म ेंपररवतित के पररणामस्ट्वरूप आरओडीटीईपी अिसु चू ी का सरं ेखण।
का.आ. 2254(अ).—समय-समय पर यथा संिोजधत जवदेि व्यापार िीजत 2023 के परै ा 1.02 के साथ परित जवदेि
व्यापार (जवकास एवं जवजिमयि) अजधजियम, 1992 की धारा 5 द्वारा प्रदत्त िजियों का प्रयोग करत े हुए, केन्द्र सरकार
एतदद्वारा सीमा िल्ु क प्रिुल्क अजधजियम, 1975 के तहत दकए गए संिोधिों के साथ आइओडीटीईपी अिुसूची को संरेजखत
करिे के जलए ददिांक 01.05.2026 से पररजिष्ट 4द और पररजिष्ट 4दङ में जिम्नजलजखत संिोधि करती ह:ै
i. 8 अंक स्ट्तर पर 142 प्रिल्ु क लाइिों को आरओडीटीईपी अिुसूची के पररजिष्ट 4द और पररजिष्ट 4दङ म ें
िोडा गया ह।ै
ii. 8 अंक स्ट्तर पर 50 प्रिल्ु क लाइिों को आरओडीटीईपी अिुसूची के पररजिष्ट 4द और पररजिष्ट 4 दङ से हटा
ददया गया ह।ै
3168 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
iii. 8 अंक स्ट्तर पर 02 प्रिुल्क लाइिों के जववरण को आरओडीटीईपी अिुसूची के पररजिष्ट 4द और पररजिष्ट
4दङ में पररवर्ततत दकया गया ह।ै
2. उपयुति परै ा के अिुसार ददए गए एचएस कोड के जववरण, आरओडीटीईपी दरें/ मूल्य सीमाओं के साथ, डीिीएफटी
पोटतल www.dgft.gov.in पर ‘जवजिमयि >आरओडीटीईपी’ ललंक के अंतगतत उपलब्ध ह।ै
इस अजधसचू िा का प्रभाव: जवत्त अजधजियम (2026 की संख्या 3) की चोथी अिुसूची माध्यम स े सीमा िल्ु क प्रिुल्क
अजधजियम, 1975 के तहत दकए गए संिोधिों के पररणामस्ट्वरूप आरओडीटीईपी अिुसूची (पररजिष्ट 4द और पररजिष्ट 4दङ)
में ददिांक 01.05.2026 से संिोधि दकए गए ह ैंतादक इसे सीमा िुल्क प्रिुल्क अजधजियम की पहली अिुसूची के साथ संरेजखत
दकया िा सके। इि वस्ट्तुओं के जलए आरओडीटीईपी दरें ददिाकं 01.05.2026 से ऊपर ददए गए ललंक पर ताजलकाओं म ें
उपलब्ध कराई गई ह।ैं
Changes in Tariff Items under RoDTEP Schedule 4R and 4RE consequent to the amendment of the First
Schedule to the Customs Tariff Act
Annexure-A
Changes in Tariff Items under RoDTEP Schedule 4R consequent to the amendment of the First Schedule to
the Customs Tariff Act w.e.f. 01.05.2026.
Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
Sr. No. Tariff Item Description of Goods (As per CTH) UQC Rate as % of Cap (Rs.
FOB (#) per UQC)
1 03061910 Krill kg 3.00% 42.00
2 03061990 Other kg 3.00% 42.00
3 08029910 Pecan Nuts kg 2.40% 11.90
4 08029990 Other kg 2.40% 11.90
5 08104010 Cranberries kg 2.40% 2.20
6 08104020 Blueberries kg 2.40% 2.20
7 08104090 Other kg 2.40% 2.20
8 08119011 Cranberries kg 2.40% 4.80
9 08119012 Blueberries kg 2.40% 4.80
10 08119019 Other kg 2.40% 4.80
11 08119091 Cranberries kg 2.40% 4.80
12 08119092 Blueberries kg 2.40% 4.80
13 08119099 Other kg 2.40% 4.80
14 08134030 Cranberries kg 2.40% 4.70
15 08134040 Blueberries kg 2.40% 4.70
16 12079950 Shea nuts kg 0.90%
17 13021921 Of Withania somnifera kg 1.00%
18 13021922 Of Bacopa monnieri kg 1.00%
19 13021923 Of Berberis aristata kg 1.00%
20 13021924 Of Boswellia serrata kg 1.00%
21 13021925 Of Emblica officinalis kg 1.00%
22 13021926 Of Ocimum sanctum kg 1.00%
23 13021927 Of Capsicum annuum kg 1.00%
24 13021928 Of Phaseolus vulgaris kg 1.00%
25 13021931 Of Piper nigrum kg 1.00%
26 13021932 Of Pterocarpus marsupium kg 1.00%
27 13021933 Of Punica granatum kg 1.00%
28 13021934 Of Salacia reticulata kg 1.00%[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
Annexure-A
Changes in Tariff Items under RoDTEP Schedule 4R consequent to the amendment of the First Schedule to
the Customs Tariff Act w.e.f. 01.05.2026.
Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
Sr. No. Tariff Item Description of Goods (As per CTH) UQC Rate as % of Cap (Rs.
FOB (#) per UQC)
29 13021935 Of Tagetes erecta kg 1.00%
30 13021936 Of Terminalia bellirica kg 1.00%
31 13021937 Of Curcuma longa kg 1.00%
32 13021938 Of Zingiber officinale kg 1.00%
33 13021939 Other kg 1.00%
34 13021950 Cashew shell liquid (CNSL), crude kg 0.50%
35 13021960 Purified and distilled CNSL (Cardanol) kg 0.50%
36 20089310 Cranberries (Vaccinium macrocarpon, kg 1.30%
Vaccinium oxycoccos)
37 20089390 Other kg 1.30%
38 20089915 Blueberries kg 1.30%
39 20089995 Blueberries kg 1.30%
40 21069051 Compound alcoholic preparations of a kind kg 0.90%
used for the manufacture of beverages, of an
alcoholic strength by volume exceeding
0.5% vol., determined at 20°C
41 21069059 Other kg 0.90%
42 22029921 Cranberry products l 0.50%
43 22029929 Other l 0.50%
44 22029931 Cranberry products l 0.50%
45 22029939 Other l 0.50%
46 22029991 Cranberry products l 0.50%
47 22029999 Other l 0.50%
48 28419010 Ammonium metavanadate kg 0.80%
49 28419090 Other kg 0.80%
50 29159011 Acetyl chloride kg 0.70%
51 29159012 Propionyl chloride kg 0.70%
52 29159096 Triethyl orthoformate kg 0.70%
53 29163410 Phenylacetic acid kg 0.70%
54 29163490 Other kg 0.70%
55 29171921 Malonic acid kg 0.70%
56 29171922 Diethyl malonate kg 0.70%
57 29171929 Other kg 0.70%
58 29183070 Methyl alpha-phenylacetoacetate kg 0.70%
59 29189940 P-2-P methyl glycidic acid and its esters kg 0.70%
60 29221930 DL-2 Aminobutanol kg 0.70%
61 29224310 Anthranilic acid kg 0.70%
62 29224390 Other kg 0.70%
63 29242991 Alpha-phenylacetoacetamide kg 0.70%
64 29242999 Other kg 0.70%
65 29270020 Azobisisobutyronitrile (AIBN) kg 0.70%4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
Annexure-A
Changes in Tariff Items under RoDTEP Schedule 4R consequent to the amendment of the First Schedule to
the Customs Tariff Act w.e.f. 01.05.2026.
Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
Sr. No. Tariff Item Description of Goods (As per CTH) UQC Rate as % of Cap (Rs.
FOB (#) per UQC)
66 29322040 Gibberellic acid kg 0.70%
67 29322050 Aceto butyrolactone kg 0.70%
68 29329930 Artemisinin kg 0.70%
69 29329940 3,4-MDP-2-P methyl glycidic acid kg 0.70%
70 29329950 3,4-MDP-2-P methyl glycidate kg 0.70%
71 29333220 Piperidine kg 0.70%
72 29333230 Mepiquate chloride kg 0.70%
73 29333970 4-Piperidone kg 0.80%
74 29333980 1-Boc-4-piperidone kg 0.80%
75 29333991 Norfentanyl kg 0.80%
76 29333999 Other kg 0.80%
77 29349950 Thymidine kg 0.80%
78 29394110 Ephedrine kg 1.40%
79 29394190 Other kg 1.40%
80 29394210 Pseudoephedrine (INN) kg 1.40%
81 29394290 Other kg 1.40%
82 29394410 Norephedrine kg 1.00%
83 29394490 Other kg 1.00%
84 29396310 Lysergic acid kg 0.70%
85 29396390 Other kg 0.70%
86 33021011 Compound alcoholic preparations of a kind kg 0.70%
used for the manufacture of beverages, of an
alcoholic strength by volume exceeding
0.5% vol., determined at 20°C
87 33021019 Other kg 0.70%
88 33021091 Compound alcoholic preparations of a kind kg 0.70%
used for the manufacture of beverages, of an
alcoholic strength by volume exceeding
0.5% vol., determined at 20°C
89 33021099 Other kg 0.70%
90 39232991 Biodegradable kg 0.90%
91 39232999 Other kg 0.90%
92 41041110 Wet blues kg 0.50%
93 41041190 Other kg 0.50%
94 41041910 Wet blues kg 0.50%
95 41041990 Other kg 0.50%
96 41051010 Wet blues kg 0.50%
97 41051090 Other kg 0.50%
98 41062110 Wet blues kg 0.50%
99 41062190 Other kg 0.50%
100 41063110 Wet blues kg 0.50%[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 5
Annexure-A
Changes in Tariff Items under RoDTEP Schedule 4R consequent to the amendment of the First Schedule to
the Customs Tariff Act w.e.f. 01.05.2026.
Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
Sr. No. Tariff Item Description of Goods (As per CTH) UQC Rate as % of Cap (Rs.
FOB (#) per UQC)
101 41063190 Other kg 0.50%
102 41069110 Wet blues kg 0.50%
103 41069190 Other kg 0.50%
104 48239040 Kites kg 1.00%
105 73051131 Clad, plated or coated kg 0.90%
106 73051139 Other kg 0.90%
107 73051141 Clad, plated or coated kg 0.90%
108 73051149 Other kg 0.90%
109 73051231 Clad, plated or coated kg 0.90%
110 73051239 Other kg 0.90%
111 73051241 Clad, plated or coated kg 0.90%
112 73051249 Other kg 0.90%
113 73051931 Clad, plated or coated kg 1.00%
114 73051939 Other kg 1.00%
115 73051941 Clad, plated or coated kg 1.00%
116 73051949 Other kg 1.00%
117 73053111 Of iron kg 1.00%
118 73053119 Other kg 1.00%
119 73053121 Clad, plated or coated kg 1.00%
120 73053129 Other kg 1.00%
121 73053131 Clad, plated or coated kg 1.00%
122 73053139 Other kg 1.00%
123 73053911 Of iron kg 1.00%
124 73053919 Other kg 1.00%
125 73053921 Clad, plated or coated kg 1.00%
126 73053929 Other kg 1.00%
127 73053931 Clad, plated or coated kg 1.00%
128 73053939 Other kg 1.00%
129 73061931 Clad, plated or coated kg 0.90%
130 73061939 Other kg 0.90%
131 73061941 Clad, plated or coated kg 0.90%
132 73061949 Other kg 0.90%
133 81019920 Bars and rods, other than those obtained kg 0.50%
simply by sintering, profiles, plates, sheets,
strip and foil
134 84159010 Separately presented indoor units or outdoor u 0.50%
units for split-system air conditioning
machines
135 84159090 Other kg 0.50%
136 84219910 Reverse Osmosis (RO) membrane element u 0.90%
for household type filters6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
Annexure-A
Changes in Tariff Items under RoDTEP Schedule 4R consequent to the amendment of the First Schedule to
the Customs Tariff Act w.e.f. 01.05.2026.
Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
Sr. No. Tariff Item Description of Goods (As per CTH) UQC Rate as % of Cap (Rs.
FOB (#) per UQC)
137 84219990 Other u 0.90%
138 85079020 Battery separators kg 0.70%
139 85291093 Other, for apparatus of headings 8525 to u 0.70%
8527
140 85299030 Other, for apparatus of headings 8525 to u 0.70%
8527
141 86090010 Refrigerated containers u 1.70%
142 86090090 Other u 1.70%
Annexure-B
Changes in Tariff Items under RoDTEP Schedule 4RE consequent to the amendment of the First Schedule to
the Customs Tariff Act w.e.f. 01.05.2026.
Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
Sr. Tariff Item Description of Goods (As per CTH) UQC Rate as % Cap (Rs.
No. of FOB (#) per UQC)
1 03061910 Krill kg 1.80% 25.20
2 03061990 Other kg 1.80% 25.20
3 08029910 Pecan Nuts kg 1.40%
4 08029990 Other kg 1.40%
5 08104010 Cranberries kg 1.40%
6 08104020 Blueberries kg 1.40%
7 08104090 Other kg 1.40%
8 08119011 Cranberries kg 1.40%
9 08119012 Blueberries kg 1.40%
10 08119019 Other kg 1.40%
11 08119091 Cranberries kg 1.40%
12 08119092 Blueberries kg 1.40%
13 08119099 Other kg 1.40%
14 08134030 Cranberries kg 1.40%
15 08134040 Blueberries kg 1.40%
16 12079950 Shea nuts kg 0.50%
17 13021921 Of Withania somnifera kg 1.00%
18 13021922 Of Bacopa monnieri kg 1.00%
19 13021923 Of Berberis aristata kg 1.00%
20 13021924 Of Boswellia serrata kg 1.00%
21 13021925 Of Emblica officinalis kg 1.00%
22 13021926 Of Ocimum sanctum kg 1.00%
23 13021927 Of Capsicum annuum kg 1.00%
24 13021928 Of Phaseolus vulgaris kg 1.00%
25 13021931 Of Piper nigrum kg 1.00%
26 13021932 Of Pterocarpus marsupium kg 1.00%
27 13021933 Of Punica granatum kg 1.00%[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 7
Annexure-B
Changes in Tariff Items under RoDTEP Schedule 4RE consequent to the amendment of the First Schedule to
the Customs Tariff Act w.e.f. 01.05.2026.
Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
Sr. Tariff Item Description of Goods (As per CTH) UQC Rate as % Cap (Rs.
No. of FOB (#) per UQC)
28 13021934 Of Salacia reticulata kg 1.00%
29 13021935 Of Tagetes erecta kg 1.00%
30 13021936 Of Terminalia bellirica kg 1.00%
31 13021937 Of Curcuma longa kg 1.00%
32 13021938 Of Zingiber officinale kg 1.00%
33 13021939 Other kg 1.00%
34 13021950 Cashew shell liquid (CNSL), crude kg 0.30%
35 13021960 Purified and distilled CNSL (Cardanol) kg 0.30%
36 20089310 Cranberries (Vaccinium macrocarpon, kg 0.80%
Vaccinium oxycoccos)
37 20089390 Other kg 0.80%
38 20089915 Blueberries kg 0.80%
39 20089995 Blueberries kg 0.80%
40 21069051 Compound alcoholic preparations of a kind kg 0.50%
used for the manufacture of beverages, of an
alcoholic strength by volume exceeding 0.5%
vol., determined at 20°C
41 21069059 Other kg 0.50%
42 22029921 Cranberry products l 0.30%
43 22029929 Other l 0.30%
44 22029931 Cranberry products l 0.30%
45 22029939 Other l 0.30%
46 22029991 Cranberry products l 0.30%
47 22029999 Other l 0.30%
48 28419010 Ammonium metavanadate kg 0.50%
49 28419090 Other kg 0.50%
50 29159011 Acetyl chloride kg 0.40%
51 29159012 Propionyl chloride kg 0.40%
52 29159096 Triethyl orthoformate kg 0.40%
53 29163410 Phenylacetic acid kg 0.40%
54 29163490 Other kg 0.40%
55 29171921 Malonic acid kg 0.40%
56 29171922 Diethyl malonate kg 0.40%
57 29171929 Other kg 0.40%
58 29183070 Methyl alpha-phenylacetoacetate kg 0.40%
59 29189940 P-2-P methyl glycidic acid and its esters kg 0.40%
60 29221930 DL-2 Aminobutanol kg 0.40%
61 29224310 Anthranilic acid kg 0.40%
62 29224390 Other kg 0.40%
63 29242991 Alpha-phenylacetoacetamide kg 0.40%
64 29242999 Other kg 0.40%8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
Annexure-B
Changes in Tariff Items under RoDTEP Schedule 4RE consequent to the amendment of the First Schedule to
the Customs Tariff Act w.e.f. 01.05.2026.
Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
Sr. Tariff Item Description of Goods (As per CTH) UQC Rate as % Cap (Rs.
No. of FOB (#) per UQC)
65 29270020 Azobisisobutyronitrile (AIBN) kg 0.40%
66 29322040 Gibberellic acid kg 0.40%
67 29322050 Aceto butyrolactone kg 0.40%
68 29329930 Artemisinin kg 0.40%
69 29329940 3,4-MDP-2-P methyl glycidic acid kg 0.40%
70 29329950 3,4-MDP-2-P methyl glycidate kg 0.40%
71 29333220 Piperidine kg 0.40%
72 29333230 Mepiquate chloride kg 0.40%
73 29333970 4-Piperidone kg 0.50%
74 29333980 1-Boc-4-piperidone kg 0.50%
75 29333991 Norfentanyl kg 0.50%
76 29333999 Other kg 0.50%
77 29349950 Thymidine kg 0.50%
78 29394110 Ephedrine kg 0.80%
79 29394190 Other kg 0.80%
80 29394210 Pseudoephedrine (INN) kg 0.80%
81 29394290 Other kg 0.80%
82 29394410 Norephedrine kg 0.60%
83 29394490 Other kg 0.60%
84 29396310 Lysergic acid kg 0.40%
85 29396390 Other kg 0.40%
86 33021011 Compound alcoholic preparations of a kind kg 0.40%
used for the manufacture of beverages, of an
alcoholic strength by volume exceeding 0.5%
vol., determined at 20°C
87 33021019 Other kg 0.40%
88 33021091 Compound alcoholic preparations of a kind kg 0.40%
used for the manufacture of beverages, of an
alcoholic strength by volume exceeding 0.5%
vol., determined at 20°C
89 33021099 Other kg 0.40%
90 39232991 Biodegradable kg 0.50%
91 39232999 Other kg 0.50%
92 41041110 Wet blues kg 0.30%
93 41041190 Other kg 0.30%
94 41041910 Wet blues kg 0.30%
95 41041990 Other kg 0.30%
96 41051010 Wet blues kg 0.30%
97 41051090 Other kg 0.30%
98 41062110 Wet blues kg 0.30%
99 41062190 Other kg 0.30%[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 9
Annexure-B
Changes in Tariff Items under RoDTEP Schedule 4RE consequent to the amendment of the First Schedule to
the Customs Tariff Act w.e.f. 01.05.2026.
Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
Sr. Tariff Item Description of Goods (As per CTH) UQC Rate as % Cap (Rs.
No. of FOB (#) per UQC)
100 41063110 Wet blues kg 0.30%
101 41063190 Other kg 0.30%
102 41069110 Wet blues kg 0.30%
103 41069190 Other kg 0.30%
104 48239040 Kites kg 0.60%
105 73051131 Clad, plated or coated kg 0.50%
106 73051139 Other kg 0.50%
107 73051141 Clad, plated or coated kg 0.50%
108 73051149 Other kg 0.50%
109 73051231 Clad, plated or coated kg 0.50%
110 73051239 Other kg 0.50%
111 73051241 Clad, plated or coated kg 0.50%
112 73051249 Other kg 0.50%
113 73051931 Clad, plated or coated kg 0.60%
114 73051939 Other kg 0.60%
115 73051941 Clad, plated or coated kg 0.60%
116 73051949 Other kg 0.60%
117 73053111 Of iron kg 0.60%
118 73053119 Other kg 0.60%
119 73053121 Clad, plated or coated kg 0.60%
120 73053129 Other kg 0.60%
121 73053131 Clad, plated or coated kg 0.60%
122 73053139 Other kg 0.60%
123 73053911 Of iron kg 0.60%
124 73053919 Other kg 0.60%
125 73053921 Clad, plated or coated kg 0.60%
126 73053929 Other kg 0.60%
127 73053931 Clad, plated or coated kg 0.60%
128 73053939 Other kg 0.60%
129 73061931 Clad, plated or coated kg 0.50%
130 73061939 Other kg 0.50%
131 73061941 Clad, plated or coated kg 0.50%
132 73061949 Other kg 0.50%
133 81019920 Bars and rods, other than those obtained kg 0.40%
simply by sintering, profiles, plates, sheets,
strip and foil
134 84159010 Separately presented indoor units or outdoor u 0.30%
units for split-system air conditioning
machines
135 84159090 Other kg 0.30%10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
Annexure-B
Changes in Tariff Items under RoDTEP Schedule 4RE consequent to the amendment of the First Schedule to
the Customs Tariff Act w.e.f. 01.05.2026.
Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
Sr. Tariff Item Description of Goods (As per CTH) UQC Rate as % Cap (Rs.
No. of FOB (#) per UQC)
136 84219910 Reverse Osmosis (RO) membrane element for u 0.50%
household type filters
137 84219990 Other u 0.50%
138 85079020 Battery separators kg 0.40%
139 85291093 Other, for apparatus of headings 8525 to 8527 u 0.40%
140 85299030 Other, for apparatus of headings 8525 to 8527 u 0.40%
141 86090010 Refrigerated containers u 1.00%
142 86090090 Other u 1.00%
Annexure-C
Changes in Tariff Items under RoDTEP Schedules 4R and 4RE consequent to the amendment of the First
Schedule to the Customs Tariff Act w.e.f. 01.05.2026.
Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
Sr. No. Tariff Item Description of Goods (As per UQC Rate as % of FOB Cap (Rs. per
CTH) (#) UQC)
1 03061900 Omitted
2 08029900 Omitted
3 08104000 Omitted
4 08119010 Omitted
5 08119090 Omitted
6 13021919 Omitted
7 13021920 Omitted
8 13021930 Omitted
9 20089300 Omitted
10 21069050 Omitted
11 22029920 Omitted
12 22029930 Omitted
13 22029990 Omitted
14 28419000 Omitted
15 29051430 Omitted
16 29159010 Omitted
17 29163400 Omitted
18 29171920 Omitted
19 29224300 Omitted
20 29242990 Omitted
21 29333210 Omitted
22 29333990 Omitted
23 29394100 Omitted
24 29394200 Omitted
25 29394400 Omitted
26 29396300 Omitted
27 33021010 Omitted[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 11
Annexure-C
Changes in Tariff Items under RoDTEP Schedules 4R and 4RE consequent to the amendment of the First
Schedule to the Customs Tariff Act w.e.f. 01.05.2026.
Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
Sr. No. Tariff Item Description of Goods (As per UQC Rate as % of FOB Cap (Rs. per
CTH) (#) UQC)
28 33021090 Omitted
29 39232990 Omitted
30 41041100 Omitted
31 41041900 Omitted
32 41051000 Omitted
33 41062100 Omitted
34 41063100 Omitted
35 41069100 Omitted
36 73051121 Omitted
37 73051129 Omitted
38 73051221 Omitted
39 73051229 Omitted
40 73051921 Omitted
41 73051929 Omitted
42 73053110 Omitted
43 73053190 Omitted
44 73053910 Omitted
45 73053990 Omitted
46 73061921 Omitted
47 73061929 Omitted
48 84159000 Omitted
49 84219900 Omitted
50 86090000 Omitted
Annexure-D
Changes in Tariff Items under RoDTEP Schedule 4R consequent to the amendment of the First Schedule to
the Customs Tariff Act w.e.f. 01.05.2026.
Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
Sr. Tariff Item Description of Description of Goods (As per CTH) UQC Rate Cap
No. Goods (As per Changed w.e.f. 01.05.2026 as % (Rs.
CTH) of per
FOB UQC)
(#)
1 29171970 Ethoxy methylene Ethoxy methylene malonate Kg 0.70%
malonate, diethyl
malonate
2 29333700 N-Phenethy l-4- N-Phenethyl-4-piperidone (NPP) Kg 0.70%
piperidone (NPP)12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
Annexure-E
Changes in Tariff Items under RoDTEP Schedule 4RE consequent to the amendment of the First Schedule to
the Customs Tariff Act w.e.f. 01.05.2026.
Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
Sr. Tariff Item Description of Description of Goods (As per CTH) UQC Rate Cap
No. Goods (As per Changed w.e.f. 01.05.2026 as % (Rs.
CTH) of per
FOB UQC)
(#)
1 29171970 Ethoxy methylene Ethoxy methylene malonate Kg 0.40%
malonate, diethyl
malonate
2 29333700 N-Phenethy l-4- N-Phenethyl-4-piperidone (NPP) Kg 0.40%
piperidone (NPP)
[फा. स.ं 01/94/180/019/एएम26/पीसी-4]
लव अग्रवाल, महाजिदिे क जवदिे व्यापार एवं पदेि अपर सजचव
MINISTRY OF COMMERCE AND INDUSTRY
(Department Of Commerce)
(Directorate General of Foreign Trade)
NOTIFICATION
New Delhi, the 30th April, 2026
No. 15/2026-27
Subject: Alignment of RoDTEP Schedule consequent to changes in the First Schedule to Customs Tariff Act,
1975 as amended vide Fourth Schedule of Finance Act (No. 3 of 2026) with effect from 01.05.2026
S.O. 2254(E).—In exercise of the powers conferred by Section 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 the following amendments in Appendix 4R and Appendix 4RE w.e.f. 01.05.2026 to align
the RoDTEP schedule with amendments made under the Customs Tariff Act, 1975:
i. 142 tariff lines at the 8 Digit level are added in Appendix 4R and Appendix 4RE of the RoDTEP Schedule.
ii. 50 tariff lines at the 8 Digit level are deleted from Appendix 4R and Appendix 4RE of the RoDTEP Schedule.
iii. Description of 02 tariff lines at 8 Digit level has been changed in Appendix 4R and Appendix 4RE of RoDTEP
Schedule.
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, vide the fourth
schedule of the Finance Act (No. 3 of 2026), RoDTEP Schedule (Appendix 4R and Appendix 4RE) is amended w.e.f.
01.05.2026 to align it with First Schedule of the Customs Tariff Act. The RoDTEP rates for these items w.e.f. 01.05.2026
are provided in the tables at the link above.
Changes in Tariff Items under RoDTEP Schedule 4R and 4RE consequent to the amendment of the First
Schedule to the Customs Tariff Act[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 13
Annexure-A
Changes in Tariff Items under RoDTEP Schedule 4R consequent to the amendment of the First Schedule to
the Customs Tariff Act w.e.f. 01.05.2026.
Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
Sr. No. Tariff Item Description of Goods (As per CTH) UQC Rate as % of Cap (Rs.
FOB (#) per UQC)
1 03061910 Krill kg 3.00% 42.00
2 03061990 Other kg 3.00% 42.00
3 08029910 Pecan Nuts kg 2.40% 11.90
4 08029990 Other kg 2.40% 11.90
5 08104010 Cranberries kg 2.40% 2.20
6 08104020 Blueberries kg 2.40% 2.20
7 08104090 Other kg 2.40% 2.20
8 08119011 Cranberries kg 2.40% 4.80
9 08119012 Blueberries kg 2.40% 4.80
10 08119019 Other kg 2.40% 4.80
11 08119091 Cranberries kg 2.40% 4.80
12 08119092 Blueberries kg 2.40% 4.80
13 08119099 Other kg 2.40% 4.80
14 08134030 Cranberries kg 2.40% 4.70
15 08134040 Blueberries kg 2.40% 4.70
16 12079950 Shea nuts kg 0.90%
17 13021921 Of Withania somnifera kg 1.00%
18 13021922 Of Bacopa monnieri kg 1.00%
19 13021923 Of Berberis aristata kg 1.00%
20 13021924 Of Boswellia serrata kg 1.00%
21 13021925 Of Emblica officinalis kg 1.00%
22 13021926 Of Ocimum sanctum kg 1.00%
23 13021927 Of Capsicum annuum kg 1.00%
24 13021928 Of Phaseolus vulgaris kg 1.00%
25 13021931 Of Piper nigrum kg 1.00%
26 13021932 Of Pterocarpus marsupium kg 1.00%
27 13021933 Of Punica granatum kg 1.00%
28 13021934 Of Salacia reticulata kg 1.00%
29 13021935 Of Tagetes erecta kg 1.00%
30 13021936 Of Terminalia bellirica kg 1.00%
31 13021937 Of Curcuma longa kg 1.00%
32 13021938 Of Zingiber officinale kg 1.00%
33 13021939 Other kg 1.00%
34 13021950 Cashew shell liquid (CNSL), crude kg 0.50%
35 13021960 Purified and distilled CNSL (Cardanol) kg 0.50%
36 20089310 Cranberries (Vaccinium macrocarpon, kg 1.30%
Vaccinium oxycoccos)
37 20089390 Other kg 1.30%
38 20089915 Blueberries kg 1.30%
39 20089995 Blueberries kg 1.30%14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
Annexure-A
Changes in Tariff Items under RoDTEP Schedule 4R consequent to the amendment of the First Schedule to
the Customs Tariff Act w.e.f. 01.05.2026.
Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
Sr. No. Tariff Item Description of Goods (As per CTH) UQC Rate as % of Cap (Rs.
FOB (#) per UQC)
40 21069051 Compound alcoholic preparations of a kind kg 0.90%
used for the manufacture of beverages, of an
alcoholic strength by volume exceeding
0.5% vol., determined at 20°C
41 21069059 Other kg 0.90%
42 22029921 Cranberry products l 0.50%
43 22029929 Other l 0.50%
44 22029931 Cranberry products l 0.50%
45 22029939 Other l 0.50%
46 22029991 Cranberry products l 0.50%
47 22029999 Other l 0.50%
48 28419010 Ammonium metavanadate kg 0.80%
49 28419090 Other kg 0.80%
50 29159011 Acetyl chloride kg 0.70%
51 29159012 Propionyl chloride kg 0.70%
52 29159096 Triethyl orthoformate kg 0.70%
53 29163410 Phenylacetic acid kg 0.70%
54 29163490 Other kg 0.70%
55 29171921 Malonic acid kg 0.70%
56 29171922 Diethyl malonate kg 0.70%
57 29171929 Other kg 0.70%
58 29183070 Methyl alpha-phenylacetoacetate kg 0.70%
59 29189940 P-2-P methyl glycidic acid and its esters kg 0.70%
60 29221930 DL-2 Aminobutanol kg 0.70%
61 29224310 Anthranilic acid kg 0.70%
62 29224390 Other kg 0.70%
63 29242991 Alpha-phenylacetoacetamide kg 0.70%
64 29242999 Other kg 0.70%
65 29270020 Azobisisobutyronitrile (AIBN) kg 0.70%
66 29322040 Gibberellic acid kg 0.70%
67 29322050 Aceto butyrolactone kg 0.70%
68 29329930 Artemisinin kg 0.70%
69 29329940 3,4-MDP-2-P methyl glycidic acid kg 0.70%
70 29329950 3,4-MDP-2-P methyl glycidate kg 0.70%
71 29333220 Piperidine kg 0.70%
72 29333230 Mepiquate chloride kg 0.70%
73 29333970 4-Piperidone kg 0.80%
74 29333980 1-Boc-4-piperidone kg 0.80%
75 29333991 Norfentanyl kg 0.80%
76 29333999 Other kg 0.80%
77 29349950 Thymidine kg 0.80%
78 29394110 Ephedrine kg 1.40%[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 15
Annexure-A
Changes in Tariff Items under RoDTEP Schedule 4R consequent to the amendment of the First Schedule to
the Customs Tariff Act w.e.f. 01.05.2026.
Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
Sr. No. Tariff Item Description of Goods (As per CTH) UQC Rate as % of Cap (Rs.
FOB (#) per UQC)
79 29394190 Other kg 1.40%
80 29394210 Pseudoephedrine (INN) kg 1.40%
81 29394290 Other kg 1.40%
82 29394410 Norephedrine kg 1.00%
83 29394490 Other kg 1.00%
84 29396310 Lysergic acid kg 0.70%
85 29396390 Other kg 0.70%
86 33021011 Compound alcoholic preparations of a kind kg 0.70%
used for the manufacture of beverages, of an
alcoholic strength by volume exceeding
0.5% vol., determined at 20°C
87 33021019 Other kg 0.70%
88 33021091 Compound alcoholic preparations of a kind kg 0.70%
used for the manufacture of beverages, of an
alcoholic strength by volume exceeding
0.5% vol., determined at 20°C
89 33021099 Other kg 0.70%
90 39232991 Biodegradable kg 0.90%
91 39232999 Other kg 0.90%
92 41041110 Wet blues kg 0.50%
93 41041190 Other kg 0.50%
94 41041910 Wet blues kg 0.50%
95 41041990 Other kg 0.50%
96 41051010 Wet blues kg 0.50%
97 41051090 Other kg 0.50%
98 41062110 Wet blues kg 0.50%
99 41062190 Other kg 0.50%
100 41063110 Wet blues kg 0.50%
101 41063190 Other kg 0.50%
102 41069110 Wet blues kg 0.50%
103 41069190 Other kg 0.50%
104 48239040 Kites kg 1.00%
105 73051131 Clad, plated or coated kg 0.90%
106 73051139 Other kg 0.90%
107 73051141 Clad, plated or coated kg 0.90%
108 73051149 Other kg 0.90%
109 73051231 Clad, plated or coated kg 0.90%
110 73051239 Other kg 0.90%
111 73051241 Clad, plated or coated kg 0.90%
112 73051249 Other kg 0.90%
113 73051931 Clad, plated or coated kg 1.00%
114 73051939 Other kg 1.00%
115 73051941 Clad, plated or coated kg 1.00%16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
Annexure-A
Changes in Tariff Items under RoDTEP Schedule 4R consequent to the amendment of the First Schedule to
the Customs Tariff Act w.e.f. 01.05.2026.
Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
Sr. No. Tariff Item Description of Goods (As per CTH) UQC Rate as % of Cap (Rs.
FOB (#) per UQC)
116 73051949 Other kg 1.00%
117 73053111 Of iron kg 1.00%
118 73053119 Other kg 1.00%
119 73053121 Clad, plated or coated kg 1.00%
120 73053129 Other kg 1.00%
121 73053131 Clad, plated or coated kg 1.00%
122 73053139 Other kg 1.00%
123 73053911 Of iron kg 1.00%
124 73053919 Other kg 1.00%
125 73053921 Clad, plated or coated kg 1.00%
126 73053929 Other kg 1.00%
127 73053931 Clad, plated or coated kg 1.00%
128 73053939 Other kg 1.00%
129 73061931 Clad, plated or coated kg 0.90%
130 73061939 Other kg 0.90%
131 73061941 Clad, plated or coated kg 0.90%
132 73061949 Other kg 0.90%
133 81019920 Bars and rods, other than those obtained kg 0.50%
simply by sintering, profiles, plates, sheets,
strip and foil
134 84159010 Separately presented indoor units or outdoor u 0.50%
units for split-system air conditioning
machines
135 84159090 Other kg 0.50%
136 84219910 Reverse Osmosis (RO) membrane element u 0.90%
for household type filters
137 84219990 Other u 0.90%
138 85079020 Battery separators kg 0.70%
139 85291093 Other, for apparatus of headings 8525 to u 0.70%
8527
140 85299030 Other, for apparatus of headings 8525 to u 0.70%
8527
141 86090010 Refrigerated containers u 1.70%
142 86090090 Other u 1.70%
Annexure-B
Changes in Tariff Items under RoDTEP Schedule 4RE consequent to the amendment of the First Schedule to
the Customs Tariff Act w.e.f. 01.05.2026.
Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
Sr. Tariff Item Description of Goods (As per CTH) UQC Rate as % Cap (Rs.
No. of FOB (#) per UQC)
1 03061910 Krill kg 1.80% 25.20
2 03061990 Other kg 1.80% 25.20
3 08029910 Pecan Nuts kg 1.40%[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 17
Annexure-B
Changes in Tariff Items under RoDTEP Schedule 4RE consequent to the amendment of the First Schedule to
the Customs Tariff Act w.e.f. 01.05.2026.
Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
Sr. Tariff Item Description of Goods (As per CTH) UQC Rate as % Cap (Rs.
No. of FOB (#) per UQC)
4 08029990 Other kg 1.40%
5 08104010 Cranberries kg 1.40%
6 08104020 Blueberries kg 1.40%
7 08104090 Other kg 1.40%
8 08119011 Cranberries kg 1.40%
9 08119012 Blueberries kg 1.40%
10 08119019 Other kg 1.40%
11 08119091 Cranberries kg 1.40%
12 08119092 Blueberries kg 1.40%
13 08119099 Other kg 1.40%
14 08134030 Cranberries kg 1.40%
15 08134040 Blueberries kg 1.40%
16 12079950 Shea nuts kg 0.50%
17 13021921 Of Withania somnifera kg 1.00%
18 13021922 Of Bacopa monnieri kg 1.00%
19 13021923 Of Berberis aristata kg 1.00%
20 13021924 Of Boswellia serrata kg 1.00%
21 13021925 Of Emblica officinalis kg 1.00%
22 13021926 Of Ocimum sanctum kg 1.00%
23 13021927 Of Capsicum annuum kg 1.00%
24 13021928 Of Phaseolus vulgaris kg 1.00%
25 13021931 Of Piper nigrum kg 1.00%
26 13021932 Of Pterocarpus marsupium kg 1.00%
27 13021933 Of Punica granatum kg 1.00%
28 13021934 Of Salacia reticulata kg 1.00%
29 13021935 Of Tagetes erecta kg 1.00%
30 13021936 Of Terminalia bellirica kg 1.00%
31 13021937 Of Curcuma longa kg 1.00%
32 13021938 Of Zingiber officinale kg 1.00%
33 13021939 Other kg 1.00%
34 13021950 Cashew shell liquid (CNSL), crude kg 0.30%
35 13021960 Purified and distilled CNSL (Cardanol) kg 0.30%
36 20089310 Cranberries (Vaccinium macrocarpon, kg 0.80%
Vaccinium oxycoccos)
37 20089390 Other kg 0.80%
38 20089915 Blueberries kg 0.80%
39 20089995 Blueberries kg 0.80%
40 21069051 Compound alcoholic preparations of a kind kg 0.50%
used for the manufacture of beverages, of an
alcoholic strength by volume exceeding 0.5%
vol., determined at 20°C
41 21069059 Other kg 0.50%18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
Annexure-B
Changes in Tariff Items under RoDTEP Schedule 4RE consequent to the amendment of the First Schedule to
the Customs Tariff Act w.e.f. 01.05.2026.
Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
Sr. Tariff Item Description of Goods (As per CTH) UQC Rate as % Cap (Rs.
No. of FOB (#) per UQC)
42 22029921 Cranberry products l 0.30%
43 22029929 Other l 0.30%
44 22029931 Cranberry products l 0.30%
45 22029939 Other l 0.30%
46 22029991 Cranberry products l 0.30%
47 22029999 Other l 0.30%
48 28419010 Ammonium metavanadate kg 0.50%
49 28419090 Other kg 0.50%
50 29159011 Acetyl chloride kg 0.40%
51 29159012 Propionyl chloride kg 0.40%
52 29159096 Triethyl orthoformate kg 0.40%
53 29163410 Phenylacetic acid kg 0.40%
54 29163490 Other kg 0.40%
55 29171921 Malonic acid kg 0.40%
56 29171922 Diethyl malonate kg 0.40%
57 29171929 Other kg 0.40%
58 29183070 Methyl alpha-phenylacetoacetate kg 0.40%
59 29189940 P-2-P methyl glycidic acid and its esters kg 0.40%
60 29221930 DL-2 Aminobutanol kg 0.40%
61 29224310 Anthranilic acid kg 0.40%
62 29224390 Other kg 0.40%
63 29242991 Alpha-phenylacetoacetamide kg 0.40%
64 29242999 Other kg 0.40%
65 29270020 Azobisisobutyronitrile (AIBN) kg 0.40%
66 29322040 Gibberellic acid kg 0.40%
67 29322050 Aceto butyrolactone kg 0.40%
68 29329930 Artemisinin kg 0.40%
69 29329940 3,4-MDP-2-P methyl glycidic acid kg 0.40%
70 29329950 3,4-MDP-2-P methyl glycidate kg 0.40%
71 29333220 Piperidine kg 0.40%
72 29333230 Mepiquate chloride kg 0.40%
73 29333970 4-Piperidone kg 0.50%
74 29333980 1-Boc-4-piperidone kg 0.50%
75 29333991 Norfentanyl kg 0.50%
76 29333999 Other kg 0.50%
77 29349950 Thymidine kg 0.50%
78 29394110 Ephedrine kg 0.80%
79 29394190 Other kg 0.80%
80 29394210 Pseudoephedrine (INN) kg 0.80%
81 29394290 Other kg 0.80%
82 29394410 Norephedrine kg 0.60%[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 19
Annexure-B
Changes in Tariff Items under RoDTEP Schedule 4RE consequent to the amendment of the First Schedule to
the Customs Tariff Act w.e.f. 01.05.2026.
Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
Sr. Tariff Item Description of Goods (As per CTH) UQC Rate as % Cap (Rs.
No. of FOB (#) per UQC)
83 29394490 Other kg 0.60%
84 29396310 Lysergic acid kg 0.40%
85 29396390 Other kg 0.40%
86 33021011 Compound alcoholic preparations of a kind kg 0.40%
used for the manufacture of beverages, of an
alcoholic strength by volume exceeding 0.5%
vol., determined at 20°C
87 33021019 Other kg 0.40%
88 33021091 Compound alcoholic preparations of a kind kg 0.40%
used for the manufacture of beverages, of an
alcoholic strength by volume exceeding 0.5%
vol., determined at 20°C
89 33021099 Other kg 0.40%
90 39232991 Biodegradable kg 0.50%
91 39232999 Other kg 0.50%
92 41041110 Wet blues kg 0.30%
93 41041190 Other kg 0.30%
94 41041910 Wet blues kg 0.30%
95 41041990 Other kg 0.30%
96 41051010 Wet blues kg 0.30%
97 41051090 Other kg 0.30%
98 41062110 Wet blues kg 0.30%
99 41062190 Other kg 0.30%
100 41063110 Wet blues kg 0.30%
101 41063190 Other kg 0.30%
102 41069110 Wet blues kg 0.30%
103 41069190 Other kg 0.30%
104 48239040 Kites kg 0.60%
105 73051131 Clad, plated or coated kg 0.50%
106 73051139 Other kg 0.50%
107 73051141 Clad, plated or coated kg 0.50%
108 73051149 Other kg 0.50%
109 73051231 Clad, plated or coated kg 0.50%
110 73051239 Other kg 0.50%
111 73051241 Clad, plated or coated kg 0.50%
112 73051249 Other kg 0.50%
113 73051931 Clad, plated or coated kg 0.60%
114 73051939 Other kg 0.60%
115 73051941 Clad, plated or coated kg 0.60%
116 73051949 Other kg 0.60%
117 73053111 Of iron kg 0.60%
118 73053119 Other kg 0.60%
119 73053121 Clad, plated or coated kg 0.60%20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
Annexure-B
Changes in Tariff Items under RoDTEP Schedule 4RE consequent to the amendment of the First Schedule to
the Customs Tariff Act w.e.f. 01.05.2026.
Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
Sr. Tariff Item Description of Goods (As per CTH) UQC Rate as % Cap (Rs.
No. of FOB (#) per UQC)
120 73053129 Other kg 0.60%
121 73053131 Clad, plated or coated kg 0.60%
122 73053139 Other kg 0.60%
123 73053911 Of iron kg 0.60%
124 73053919 Other kg 0.60%
125 73053921 Clad, plated or coated kg 0.60%
126 73053929 Other kg 0.60%
127 73053931 Clad, plated or coated kg 0.60%
128 73053939 Other kg 0.60%
129 73061931 Clad, plated or coated kg 0.50%
130 73061939 Other kg 0.50%
131 73061941 Clad, plated or coated kg 0.50%
132 73061949 Other kg 0.50%
133 81019920 Bars and rods, other than those obtained simply kg 0.40%
by sintering, profiles, plates, sheets, strip and
foil
134 84159010 Separately presented indoor units or outdoor u 0.30%
units for split-system air conditioning machines
135 84159090 Other kg 0.30%
136 84219910 Reverse Osmosis (RO) membrane element for u 0.50%
household type filters
137 84219990 Other u 0.50%
138 85079020 Battery separators kg 0.40%
139 85291093 Other, for apparatus of headings 8525 to 8527 u 0.40%
140 85299030 Other, for apparatus of headings 8525 to 8527 u 0.40%
141 86090010 Refrigerated containers u 1.00%
142 86090090 Other u 1.00%
Annexure-C
Changes in Tariff Items under RoDTEP Schedules 4R and 4RE consequent to the amendment of the First
Schedule to the Customs Tariff Act w.e.f. 01.05.2026.
Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
Sr. No. Tariff Item Description of Goods (As UQC Rate as % of FOB Cap (Rs. per
per CTH) (#) UQC)
1 03061900 Omitted
2 08029900 Omitted
3 08104000 Omitted
4 08119010 Omitted
5 08119090 Omitted
6 13021919 Omitted
7 13021920 Omitted
8 13021930 Omitted
9 20089300 Omitted[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 21
Annexure-C
Changes in Tariff Items under RoDTEP Schedules 4R and 4RE consequent to the amendment of the First
Schedule to the Customs Tariff Act w.e.f. 01.05.2026.
Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
Sr. No. Tariff Item Description of Goods (As UQC Rate as % of FOB Cap (Rs. per
per CTH) (#) UQC)
10 21069050 Omitted
11 22029920 Omitted
12 22029930 Omitted
13 22029990 Omitted
14 28419000 Omitted
15 29051430 Omitted
16 29159010 Omitted
17 29163400 Omitted
18 29171920 Omitted
19 29224300 Omitted
20 29242990 Omitted
21 29333210 Omitted
22 29333990 Omitted
23 29394100 Omitted
24 29394200 Omitted
25 29394400 Omitted
26 29396300 Omitted
27 33021010 Omitted
28 33021090 Omitted
29 39232990 Omitted
30 41041100 Omitted
31 41041900 Omitted
32 41051000 Omitted
33 41062100 Omitted
34 41063100 Omitted
35 41069100 Omitted
36 73051121 Omitted
37 73051129 Omitted
38 73051221 Omitted
39 73051229 Omitted
40 73051921 Omitted
41 73051929 Omitted
42 73053110 Omitted
43 73053190 Omitted
44 73053910 Omitted
45 73053990 Omitted
46 73061921 Omitted
47 73061929 Omitted
48 84159000 Omitted
49 84219900 Omitted
50 86090000 Omitted22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
Annexure-D
Changes in Tariff Items under RoDTEP Schedule 4R consequent to the amendment of the First Schedule to
the Customs Tariff Act w.e.f. 01.05.2026.
Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
Sr. Tariff Description of Description of Goods (As per CTH) UQC Rate Cap
No. Item Goods (As per Changed w.e.f. 01.05.2026 as % (Rs.
CTH) of per
FOB UQC)
(#)
1 29171970 Ethoxy methylene Ethoxy methylene malonate Kg 0.70%
malonate, diethyl
malonate
2 29333700 N-Phenethy l-4- N-Phenethyl-4-piperidone (NPP) Kg 0.70%
piperidone (NPP)
Annexure-E
Changes in Tariff Items under RoDTEP Schedule 4RE consequent to the amendment of the First Schedule to
the Customs Tariff Act w.e.f. 01.05.2026.
Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
Sr. Tariff Item Description of Description of Goods (As per CTH) UQC Rate Cap
No. Goods (As per Changed w.e.f. 01.05.2026 as % (Rs.
CTH) of per
FOB UQC)
(#)
1 29171970 Ethoxy methylene Ethoxy methylene malonate Kg 0.40%
malonate, diethyl
malonate
2 29333700 N-Phenethy l-4- N-Phenethyl-4-piperidone (NPP) Kg 0.40%
piperidone (NPP)
[F. No. 01/94/180/019/AM26/PC-4]
LAV AGARWAL, Director General of Foreign Trade & Ex-officio Addl. Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.