**Policy Summary: Restoration of RoDTEP Scheme for Specific Export Categories**
Effective June 1, 2025, the Central Government, through the Directorate General of Foreign Trade (DGFT), restores the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme for exports manufactured under Advance Authorizations (AAs), by Special Economic Zones (SEZs), and by Export-Oriented Units (EOUs). This notification, issued under Section 5 of the Foreign Trade Development and Regulation Act, 1992 and Para 1.02 of the Foreign Trade Policy 2023, reinstates support under the RoDTEP scheme for these export categories. Applicable rates, including those aligned with newly revised HS codes as per the Finance Act, 2025, are detailed in Appendix 4RE and available on the DGFT portal (www.dgft.gov.in) under the 'Regulations RODTEP' link. This policy change, documented under File No.: 0194180019AM26PC4, is issued with the approval of the Minister of Commerce and Industry. For further information, contact the Director General of Foreign Trade, Additional Secretary to the Government of India, via email at dgft@nic.in.
Key Entities Referenced
RoDTEP: Remission of Duties or Taxes on Export Products, a scheme for exporters.
Advance Authorisations AAs: An export promotion scheme that allows duty-free import of inputs for export production.
Special Economic Zones SEZs: Designated areas in a country that have different economic regulations than other areas.
Export-Oriented Units EOUs: Enterprises undertaking to export their entire production of goods and services.
Foreign Trade Development and Regulation Act, 1992: An act of the Parliament of India to provide for the development and regulation of foreign trade.
Foreign Trade Policy 2023: The prevailing foreign trade policy of India, guiding import and export regulations.
Appendix 4RE: A document containing the rates and aligned HS codes for RoDTEP, as per the Finance Act, 2025.
Ajay Bhadoo: Director General of Foreign Trade and Additional Secretary to the Government of India.
(To be published in the Gazette of India Extraordinary Part II Section 3, Sub Section (II))
Government of India
Ministry of Commerce & Industry
Department of Commerce
Directorate General of Foreign Trade
Vanijya Bhawan, New Delhi
Notification No: | 1/2025-26
New Delhi, 2 6May, 2025
Subject: Restoration of RoDTEP for Advance Authorisations (AAs) holders, Special
Economic Zones (SEZs) and Export-Oriented Units (EOUs) from 01.06.2025
S.0.(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, the Central
Government hereby notifies the restoration of RoDTEP for Advance Authorizations (AAs)
holders, Special Economic Zones (SEZs), and Export-Oriented Units (EOUs) from 01.06.2025.
2. The rates are available in Appendix 4RE including newly aligned HS codes as per the
Finance Act, 2025. The details are available on the DGFT portal at www.dgft.gov.in, under the
link 'Regulations > RODTEP".
Effect of this Notification: The Support under the RODTEP Scheme for exports of products
manufactured from AAs, SEZs, and EOUs is restored with effect from 01.06.2025.
This issues with the approval of the Minister of Commerce & Industry.
(Ajay Bhadoo)
Director General of Foreign Trade
Additional Secretary to the Government of India
E-mail:dgft@nic.in
[Issued from File No.: 01/94/180/019/AM26/PC-4]