**Executive Summary**
This document is a notification from the Ministry of Commerce and Industry, Directorate General of Foreign Trade, issued on February 23, 2026. It announces amendments to the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme. Effective immediately, RoDTEP rates for all HS lines notified in Appendix 4R and 4RE are rationalized.
**Key Points / Main Content**
* **RoDTEP Rate Rationalisation:**
* Applicable RoDTEP rates for all HS lines in Appendix 4R and 4RE will be limited to 50% of the existing rates.
* Where applicable, notified value caps will also be limited to 50%.
* **Effect of Notification:**
* RoDTEP benefits will be restricted to 50% of notified rates and value caps with immediate effect.
**Impact Analysis**
**Stakeholder: Exporters**
* **Impact:** Reduced RoDTEP benefits, as the rates and value caps are limited to 50% of the existing levels.
* **Action Required:** Need to re-evaluate export pricing and costing strategies in light of the reduced RoDTEP benefits.
**Stakeholder: Ministry of Commerce and Industry**
* **Impact:** Responsible for implementing and monitoring the revised RoDTEP scheme.
* **Action Required:** Ensure effective communication and enforcement of the new regulations.
Key Entities Referenced
Remission of Duties and Taxes on Exported Products (RODTEP) Scheme: A scheme that provides for the remission of duties and taxes on exported products.
Foreign Trade Policy 2023: A policy document that provides guidelines and regulations for foreign trade.
Foreign Trade (Development and Regulation) Act, 1992: The act that empowers the government to regulate and promote foreign trade.
Directorate General of Foreign Trade: The government agency responsible for implementing and enforcing foreign trade policies.
Ministry of Commerce and Industry: The ministry responsible for formulating and implementing policies related to commerce and industry.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-25022026-270474
CG-DxLx-xEG-I2D5H0x2x2x0 26-270474
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 944] नई ददल्ली, मगं लवार, फरवरी 24, 2026/फाल्ग नु 5, 1947 13, 1947 26/पौष 17, 1947
No. 944] NEW DELHI, TUESDAY, FEBRUARY 24, 2026/PHALGUNA 5, 1947 ss, 1947 /PAUSHA 17, 1947
वाजणज्य एव ंउद्योग मत्रं ालय
(वाजणज्य जवभाग)
(जवदिे व्यापार महाजनदिे ालय)
अजधसचू ना
नई ददल्ली, 23 फरवरी, 2026
स.ं 60/2025-26
जवषय: आरओडीटीईपी दरों के युजिकरण के संबंध में।
का.आ. 988(अ).—समय-समय पर यथा संिोजधत जवदेि व्यापार नीजत 2023 के पैरा 1.02 के साथ पठित
जवदेि व्यापार (जवकास और जवजनमयन) अजधजनयम, 1992 की धारा 5 द्वारा प्रदत्त िजियों का प्रयोग करते हुए, केन्द्र
सरकार एतद्द्वारा जनयााजतत उत्पादों पर िुल्क और करों की छूट (आरओडीटीईपी) स्ट्कीम में जनम्नजलजखत संिोधनों को
अजधसूजचत करती ह:ै
2. आरओडीटीईपी दरों का यजु िकरण:
पठरजिष्ट 4द और पठरजिष्ट 4 द ड़ म ें अजधसूजचत सभी एचएस लाइनों के जलए लाग ू आरओजडटीईपी दरें, मौजूदा दरों के
50% तक और जहा ाँ लागू हो, अजधसूजचत मूल्य सीमाओं के 50% तक तत्काल प्रभाव से सीजमत होगी।
1360 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
अजधसचू ना का प्रभाव: आरओडीटीईपी लाभ अजधसूजचत दरों और मल्ू य सीमाओं के 50% तक तत्काल प्रभाव से सीजमत
रहगें े।
इसे माननीय वाजणज्य और उद्योग मंत्री के अनुमोदन से जारी दकया जाता ह।ै
[फा. सं. 01/94/180/019/एएम26/पीसी-4]
लव अग्रवाल, महाजनदेिक जवदिे व्यापार और पदेन अपर सजचव
MINISTRY OF COMMERCE AND INDUSTRY
(Department of Commerce)
(DIRECTORATE GENERAL OF FOREIGN TRADE)
NOTIFICATION
New Delhi, the 23rd February, 2026
No. 60/2025–26
Subject: Rationalisation of RoDTEP rates - reg.
S.O. 988(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 notifies the following amendments in the Remission of Duties and Taxes on Exported
Products (RoDTEP) Scheme:
2. Rationalisation of RoDTEP rates:
With immediate effect, the applicable RoDTEP rates for all HS Lines as notified in Appendix 4R and Appendix 4RE
shall be limited to 50% of the existing rates and, where applicable, 50% of the notified value caps.
Effect of the Notification: RoDTEP benefits shall be restricted to 50% of the notified rates and value caps with
immediate effect.
This is issued with the approval of the Hon'ble Minister of Commerce & Industry.
[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.