Notification 35/2025, issued by the Directorate General of Foreign Trade, Ministry of Commerce & Industry, extends the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme beyond September 30, 2025. The RoDTEP Scheme remains applicable to exports from Domestic Tariff Area (DTA) units, Advance Authorisation (AA) holders, Special Economic Zone (SEZ) units, and Export Oriented Units (EOUs) until March 31, 2026. The existing RoDTEP rates will continue to apply for all export items, subject to the budgetary framework under Para 4.54 of FTP 2023. The list of eligible export items, rates, and per-unit value caps is available on the DGFT website (www.dgft.gov.in) under "Regulations > RoDTEP" in Appendix 4R (for DTA units) and Appendix 4RE (for AA/SEZ/EOU units). The Director General of Foreign Trade is Ajay Bhadoo and the email is dgft@nic.in. This notification was issued on September 30, 2025, and is filed under number 01/94/180/019/AM26/PC-401/94/180/019/AM26/PC-4/E-42728.
Key Entities Referenced
RoDTEP Scheme: Remission of Duties and Taxes on Exported Products scheme extended to 31.03.2026 for eligible exports from DTA, AA, SEZ, and EOU units.
Foreign Trade Policy (FTP) 2023: Referenced policy document under which the RoDTEP scheme operates, particularly Para 1.02 and 4.54.
Foreign Trade (Development and Regulation) Act, 1992: Governing legislation authorizing the powers exercised in the notification, specifically Section 5.
Directorate General of Foreign Trade (DGFT): Issuing authority and regulator for the RoDTEP scheme.
To be published in the Gazette of lndia Extraordinary Part Il Section 3, Sub
Section (ll)
Government of lndia
Ministry of Commerce & lndustry
Department of Commerce
Directorate General of Foreign Trade
Vanijya Bhawan, New Delhi
Notification No: 35 /2025
New Delhi, 3a September, 2025
Subject: Extension of RoDTEP Scheme for DTA Units beyond 30.09.2025 and
Applicability to DTA/AA/SEZIEOU Exports till 31 .03.2026 - reg.
S.O.(E):
ln 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 Remissrbn 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/SEZEOU 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 tVlinister of Commerce and Industry. &
l4aflenaiioo)
Director General of Foreign Trade
& Additional Secretary to the Government of lndia
E-mail: dgft@nic.in
(lssued from File No. 01/94/180/01g/AM26lPC-40119411801019tAM26tpC-4tE-42728)