Date: 2026-04-30Category: Press ReleaseState: Union GovernmentCountry: India
Department of Commerce Notifies Revised Remission of Duties and Taxes on Exported Products (RoDTEP) Schedules for Alignment with Amended Customs Tariff
**Summary of Department of Commerce Notification on Revised RoDTEP Schedules**
On April 30, 2026, the Department of Commerce issued **Notification No. 15/2026–27**, revising the schedules under the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme. This update aligns the scheme with the amended First Schedule to the Customs Tariff Act, 1975, as introduced by the Finance Act, 2026.
**Key Technical Revisions**
The alignment involves a total of **194 tariff lines** within the RoDTEP schedules, specifically affecting **Appendix 4R** (for Domestic Tariff Area exports) and **Appendix 4RE** (for exports by Advance Authorisation, Export Oriented Units, and Special Economic Zones). The specific changes include:
* **Additions:** 142 new 8-digit tariff lines.
* **Deletions:** 50 existing tariff lines.
* **Modifications:** 2 descriptions of tariff lines.
**Implementation and Objectives**
The revised schedules are set to be implemented via the Customs Automated System starting **May 01, 2026**. The primary objectives of this measure are:
* **Technical Alignment:** Ensuring consistency between the Customs tariff structure and RoDTEP schedules.
* **Efficiency:** Facilitating smoother processing of export claims and reducing classification-related ambiguities.
* **Ease of Doing Business:** Minimizing system-level discrepancies and maintaining continuity in the remission of duties, taxes, and levies for exporters.
**Administrative Details**
* **Issuing Authority:** Ministry of Commerce & Industry / PIB Delhi.
* **Release ID:** 2257092.
* **Contact/Officials:** Abhishek Dayal, Garima Singh, and Anushka Pandey.
* **Visitor Counter:** 326.
* **Available Languages:** Urdu and Gujarati.
Key Entities Referenced
Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme: The primary export incentive scheme whose tariff schedules (Appendix 4R and 4RE) were revised for alignment with the amended customs structure.
Customs Tariff Act, 1975: The primary legislation governing tariff classifications, specifically the First Schedule which was amended to necessitate the RoDTEP revision.
Finance Act, 2026: The legislative instrument that introduced amendments to the Customs Tariff Act, triggering the technical alignment of export benefit schedules.
Department of Commerce: The primary regulatory authority under the Ministry of Commerce & Industry responsible for notifying the revised export remission schedules.
Advance Authorisation (AA), Export Oriented Unit (EOU) and Special Economic Zone (SEZ) units: Specific export-oriented frameworks and zones whose RoDTEP benefits under Appendix 4RE are directly impacted by the revised schedules.
Ministry of Commerce & Industry
Department of Commerce Notifies Revised
Remission of Duties and Taxes on Exported
Products (RoDTEP) Schedules for Alignment with
Amended Customs Tariff
Posted On: 30 APR 2026 7:29PM by PIB Delhi
The Department of Commerce has issued Notification No. 15/2026–27 dated April 30, 2026, revising the
schedules under the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme. The
revisions pertain to Appendix 4R for DTA exports and Appendix 4RE for exports by Advance
Authorisation (AA), Export Oriented Unit (EOU) and Special Economic Zone (SEZ) units, in line with
amendments made in the First Schedule to the Customs Tariff Act, 1975, through the Finance Act, 2026.
The notification provides for the technical alignment of RoDTEP tariff lines with the revised Customs
tariff structure. The revision covers 194 tariff lines, including the addition of 142 new 8-digit tariff lines,
deletion of 50 tariff lines and modification in the descriptions of 2 tariff lines in the RoDTEP schedules.
The revised schedules will enable seamless implementation of RoDTEP benefits in the Customs
Automated System with effect from May 01, 2026. The alignment is expected to reduce classification-
related ambiguity, ensure consistency between Customs tariff entries and RoDTEP schedules and facilitate
smoother processing of eligible export claims.
The measure is RoDTEP-specific and is aimed at improving ease of doing business for exporters by
ensuring timely convergence of related compliance frameworks, minimising system-level discrepancies
and maintaining continuity in the remission of eligible duties, taxes and levies on exported products.
***
Abhishek Dayal/Garima Singh/Anushka Pandey
(Release ID: 2257092) Visitor Counter : 326
Read this release in: Urdu , Gujarati