**Executive Summary**
This notification, issued by the Directorate General of Foreign Trade on April 9, 2026, amends the description of HS Code 73181500 in Appendix-4R and Appendix-4RE of the RoDTEP Schedule. The amendment aligns the Handbook of Procedures with the Customs Tariff Act, 1975, to ensure classification uniformity. The change is retroactively effective from December 15, 2022.
**Key Points / Main Content**
**Regulatory Framework**
* The notification is issued under the powers of Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, read with Para 1.02 of the Foreign Trade Policy (FTP) 2023.
* The amendment applies specifically to the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme.
**Description Amendments**
* **HS Code 73181500:** The description has been corrected to broaden its scope and ensure technical accuracy.
* **Existing Description:** "Screw for use in manufacture of cellular mobile phone."
* **Revised Description:** "Other screws and bolts, whether or not with their nuts or washers."
**Alignment and Implementation**
* **Customs Alignment:** The correction is designed to bring the RoDTEP Schedule into agreement with the First Schedule to the Customs Tariff Act, 1975.
* **Effective Date:** The revised description is deemed effective from December 15, 2022.
* **Official Approval:** The notification was issued with the approval of the Minister of Commerce and Industry.
**Impact Analysis**
**Exporters of Fasteners (Screws and Bolts)**
**Impact**
Exporters of products under HS Code 73181500 are affected by a more generalized description that is no longer restricted to the manufacture of cellular mobile phones. This provides clarity for various types of screws and bolts, whether or not they include nuts or washers.
**Action Required**
Exporters should ensure that their export documentation and RoDTEP benefit claims for this HS code align with the revised description. Since the change is retrospective to December 15, 2022, they may need to review past claims for compliance.
**Customs and Trade Authorities**
**Impact**
These stakeholders must update their systems to reflect the corrected description for Appendix-4R and Appendix-4RE to ensure seamless processing of export benefits.
**Action Required**
Regulatory bodies must apply the revised classification description when verifying shipping bills and RoDTEP applications submitted from December 15, 2022, onwards.
Key Entities Referenced
Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme: The primary scheme whose schedule and appendices are being amended to align export product descriptions for tax remission.
Foreign Trade Policy (FTP) 2023: The policy framework under which the handbook of procedures and product schedules are updated.
Foreign Trade (Development and Regulation) Act, 1992: The underlying legislation that provides the legal authority (specifically Section 5) to issue trade notifications and amendments.
Directorate General of Foreign Trade (DGFT): The regulator under the Ministry of Commerce and Industry responsible for issuing and administering these trade notifications.
Customs Tariff Act, 1975: The legislation used to align product descriptions and HS Code classifications within the RoDTEP schedule.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-11042026-271744
xxxGIDHxxx
CG-DLxx-ExG-I1D1E0x4x2x0 26-271744
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 1771] िई ददल्ली, िुिवार, अप्रलै 10, 2026/चत्रै 20, 1948
No. 1771] NEW DELHI, FRIDAY, APRIL 10, 2026/CHAITRA 20, 1948
वाजणज्य एव ं उद्योग मत्रं ालय
(वाजणज्य जवभाग)
(जवदेि व्यापार महाजिदेिालय)
अजधसचू िा
िई ददल्ली, 9 अप्रलै , 2026
स.ं 06/2026-27
जवषय: आरओडीटीईपी अिसु चू ी के पररजिष्ट-4द और पररजिष्ट-4दङ म ें एचएस कोड 73181500 स े सबं जं धत जववरण म ें
सिं ोधि – के सबं धं म।ें
का.आ. 1840(अ).— समय-समय पर यथा संिोजधत जवदेि व्यापार िीजत (एफटीपी) 2023 के पैरा 1.02 के साथ
परित जवदेि व्यापार (जवकास और जवजियमि) अजधजियम, 1992 की धारा 5 के द्वारा प्रदत्त िजियों का प्रयोग करत े हुए,
केंद्र सरकार एतद्द्वारा जियााजतत उत्पादों पर िल्ु क और करों की छूट (आरओडीटीईपी) स्ट्कीम स े संबंजधत प्रदिया पस्ट्ु तक
(एचबीपी) के पररजिष्ट-4द और पररजिष्ट-4दङ में सधु ार के माध्यम से जिम्नजलजखत संिोधि को अजधसूजचत करती ह।ै
2589 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. पररजिष्ट-4द और पररजिष्ट-4दङ में दिााए गए एचएस कोड 73181500 से संबंजधत जववरण म ें संिोधि दकया
िाएगा और जिम्नािुसार पढा िाएगा:
एचएस कोड मौिदू ा जववरण सिं ोजधत जववरण
73181500 सेलुलर मोबाइल फोि के जिमााण म ें अन्य स्ट्िूस एव ंबोल्टस, चाह ेउिके िट
उपयोग के जलए स्ट्िू।
या वािर के साथ हों या िहीं।
3. यह संिोधि सीमा िुल्क प्रिल्ु क अजधजियम,1975 की पहली अिुसूची के अिुसार संबंजधत एचएस वगीकरण के
साथ जववरण को एकरूपता प्रदाि करि े के जलए दकया िा रहा ह।ै
4. उपयुाि संिोधि 15 ददसंबर, 2022 से प्रभावी होगा।
इस अजधसचू िा का प्रभाव: प्रदिया पुस्ट्तक के पररजिष्ट-4द और पररजिष्ट-4दङ म ें एचएस कोड 73181500 से संबंजधत
जववरण, 15 ददसंबर, 2022 स ेप्रभावी संबंजधत सीमा िुल्क प्रिुल्क जववरण के अिरूु प दकया गया ह।ै
इसे वाजणज्य एवं उद्योग मंत्री के अिुमोदि से िारी दकया िाता ह।ै
[फा. स. ं 01/94/180/120/एएम26/पीसी-4]
लव अग्रवाल, महाजिदिे क जवदिे व्यापार एव ं पदेि अपर सजचव
MINISTRY OF COMMERCE AND INDUSTRY
(Department of Commerce)
(DIRECTORATE GENERAL OF FOREIGN TRADE)
NOTIFICATION
New Delhi, the 9th April, 2026
No. 06/2026-27
Subject: Amendment in description against HS Code 73181500 in Appendix-4R and Appendix-4RE of the
RoDTEP Schedule – reg.
S.O. 1840(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 (FTP) 2023, as amended from time to time, the
Central Government hereby notifies the following amendment by way of correction in Appendix-4R and Appendix-
4RE of the Handbook of Procedures (HBP) relating to the Remission of Duties and Taxes on Exported Products
(RoDTEP) Scheme.
2. The description against HS Code 73181500 appearing in Appendix-4R and Appendix-4RE shall be corrected
and read as under:
HS Code Existing Description Revised Description
73181500 Screw for use in manufacture of cellular Other screws and bolts, whether or not with their nuts
mobile phone or washers
3. This amendment is being carried out to align the description with the corresponding HS classification as per the
First Schedule to the Customs Tariff Act, 1975.
4. The above amendment shall be effective from December 15, 2022.
Effect of this Notification: The description against HS Code 73181500 in Appendix-4R and Appendix-4RE of the HBP
is aligned with the corresponding Customs Tariff description, with effect from December 15, 2022.
This is issued with the approval of the Minister of Commerce and Industry.
[F. No. 01/94/180/120/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.