**Executive Summary**
This notification issued by the Ministry of Commerce and Industry extends the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme beyond September 30, 2025. The scheme will now remain applicable to exports from Domestic Tariff Area (DTA) units, Advance Authorisation (AA) holders, Special Economic Zone (SEZ) units, and Export Oriented Units (EOUs) up to March 31, 2026. The existing RoDTEP rates will continue to apply, subject to budgetary allocations.
**Key Points / Main Content**
* **Extension of RoDTEP Scheme:**
* The RoDTEP Scheme is extended beyond September 30, 2025.
* The scheme remains in force and applicable to exports from DTA, AA, SEZ, and EOU units.
* The extended applicability is valid until March 31, 2026.
* **RoDTEP Rates and Budget:**
* The existing RoDTEP rates will continue to apply for all export items.
* The operation of the scheme is subject to the budgetary framework provided under Para 4.54 of FTP 2023.
* Remissions during the financial year will be managed within the approved allocation.
* **Eligible Export Items:**
* The list of eligible export items, applicable rates, and per-unit value caps are available on the DGFT website.
* Appendix 4R applies to DTA units, and Appendix 4RE applies to AA/SEZ/EOU units.
**Impact Analysis**
**Stakeholder: Domestic Tariff Area (DTA) Units, Advance Authorisation (AA) Holders, Special Economic Zone (SEZ) Units, and Export Oriented Units (EOUs)**
**Impact:**
* Can continue to avail RoDTEP benefits on eligible exports until March 31, 2026.
**Action Required:**
* Refer to Appendix 4R (for DTA units) or 4RE (for AA/SEZ/EOU units) on the DGFT website for the list of eligible items, rates, and value caps.
* Ensure exports comply with the scheme's conditions to claim remissions.
Key Entities Referenced
Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme: A scheme that provides remission of duties and taxes on exported products, extended in this notification.
Foreign Trade Policy (FTP) 2023: A policy document referenced in the notification that outlines the framework for foreign trade.
Foreign Trade (Development and Regulation) Act, 1992: The Act under which the notification extending the RoDTEP scheme is issued.
Directorate General of Foreign Trade (DGFT): The department under the Ministry of Commerce and Industry issuing the notification and administering the RoDTEP scheme.
Domestic Tariff Area (DTA): A type of unit eligible for the RoDTEP scheme extension, along with AA, SEZ, and EOU units.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-04102025-266667
CG-DxLx-xEG-I0D4H1x0x2x0 25-266667
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.ं 4374] िई ददल्ली, बुधवार, अक्तूबर 1, 2025/आजव ि 9, 1947 27, 1947
No. 4374] NEW DELHI, WEDNESDAY, OCTOBER 1, 2025/ASVINA 9, 1947 A 27, 1947
वाजणज्य एव ंउद्योग मत्रं ालय
(वाजणज्य जवभाग)
(जवदेि व्यापार महाजिदेिालय)
अजधसचू िा
नई ददल्ली, 30 जसतम्ब र, 2025
स.ं 35 /2025 -26
जवषय: डीटीए इकाइयों के जलए आरओडीटीईपी स्ट्क ीम का 30.09.2025 स े आग े जवस्ट्तार और डीटीए/एए/एसईिडे /ईओय ू
जियाता पर 31.03.2026 तक लाग ूरहिके े सबं धं म।ें
का.आ. 4499(अ).— जवदेि व्यापार िीजत (एफटीपी) 2023 के पैरा 1.02 के साथ पठित यथासंिोजधतजवदेि
व्यापार (जवकास एवं जवजियमि) अजधजियम, 1992 की धारा 5 के तहत प्रदत्त िजियों का प्रयोग करते हुए, केंद्र सरकार
एतद्द्वारा जियााजतत उत्पादों पर िुल्कों और करों म ेंछूट (आरओडीटीईपी) स्ट् कीमको 30.09.2025 से आग ेबढाि ेकी
अजधसूचिा िारी करती ह।ै तदिुसार, आरओडीटीईपी स्ट् कीम,घरेलू प्रिल्ु क क्षत्रे (डीटीए) इकाइयों, अजिम प्राजधकार-पत्र
(एए) धारकों, जविेष आर्थाक क्षेत्र (एसईिडे ) इकाइयों और जियाातोन्मुख इकाइयों (ईओयू) से दकए गए जियाातों पर
31.03.2026 तक लाग ूरहगे ी ।
2. यथा अजधसूजचत मौिूदा आरओडीटीईपीदरें सभी जियाात मदों पर लागू रहगें ी। यद्धजप, इस स्ट् कीम का संचालि
जवदेि व्यापार िीजत 2023 के पैरा 4.54 के तहत जिधााठरत बिटीय संरचिा के अधीि रहगे ा, तादक जवत्तीय वषा के दौराि
छूट का प्रबंधि स्ट्वीकृत आवंटि के भीतर दकया िा सके।
6621 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
3. पात्र जियाात मदों की सूची, लागू दरों और प्रजत इकाई मूल्य सीमा के साथ, िहां भी लागू हो, पठरजिष्ट 4द (डीटीए
इकाइयों के जलए) और पठरजिष्ट 4दड. (एए/एसईिेड/ईओय ू इकाइयों के जलए) डीिीएफटी की वेबसाइट
(www.dgft.gov.in) पर में ललंक: "जवजियम > आरओडीटीईपी " के अतं गता उपलब्ध ह।ै
इस अजधसचू िा का प्रभाव: आरओडीटीईपी स्ट् कीम का जवस्ट्तार दकया गया ह ै और यह 31.03.2026 तक डीटीए, एए,
एसईिेड और ईओय ू इकाइयों से पात्र जियाात के जलए लागू होगी।
इसे वाजणज्य एवं उद्योग मंत्री के अिुमोदि से िारी दकया िाता ह।ै
[फा. सं. 01/94/180/019/एएम26/पीसी-4]
अिय भाद ू , जवदेि व्यापार महाजिदेिक एव ं अपर सजचव
MINISTRY OF COMMERCE AND INDUSTRY
(Department of Commerce )
(DIRECTORATE GENERAL OF FOREIGN TRADE)
NOTIFICATION
New Delhi, the 30th September, 2025
No: 35 /2025-26
Subject: Extension of RoDTEP Scheme for DTA Units beyond 30.09.2025 and Applicability to
DTA/AA/SEZ/EOU Exports till 31.03.2026 – reg.
S.O. 4499(E).— In exercise of the powers conferred under Section 5 of the Foreign Trade
(Development and Regulation) Act, 1992, as amended, read with Para 1.02 of the Foreign Trade Policy
(FTP) 2023, the Central Government hereby notifies the extension of the Remission of Duties and Taxes on
Exported Products (RoDTEP) Scheme beyond 30.09.2025. Accordingly, the RoDTEP Scheme shall remain
in force and be applicable to exports made from Domestic Tariff Area (DTA) units, Advance Authorisation
(AA) holders, Special Economic Zone (SEZ) units, and Export Oriented Units (EOUs) up to 31.03.2026.
2. The existing RoDTEP rates, as notified, shall continue to apply for all export items. The operation
of the scheme shall, however, remain subject to the budgetary framework provided under Para 4.54 of FTP
2023, so that the remissions during the financial year are managed within the approved allocation.
3. The list of eligible export items, along with the applicable rates, and per-unit value caps wherever
applicable, is available in Appendix 4R (for DTA units) and Appendix 4RE (for AA/SEZ/EOU units) at the
DGFT website (www.dgft.gov.in) under the link: “Regulations > RoDTEP”.
Effect of this Notification: The RoDTEP Scheme stands extended and shall be applicable for eligible
exports from DTA, AA, SEZ, and EOU units up to 31.03.2026.
This is issued with the approval of the Minister of Commerce and Industry.
[F. No. 01/94/180/019/AM26/PC-4]
AJAY BHADOO, Director Genl. of Foreign Trade & 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.