What the notification says
| Point | Detail |
|---|---|
| Notification | DGFT Notification No. 41/2026-27 dated 30 September 2026 |
| Extended up to | 31 December 2026 |
| Covered exporters | DTA units, Advance Authorisation holders, SEZ units and EOUs |
| Rates and value caps | Unchanged, as notified in Appendix 4R and Appendix 4RE as applicable on 30 September 2026 |
What exporters and CA firms should do
Continue claiming RoDTEP on shipping bills for exports made up to 31 December 2026 at the existing Appendix 4R/4RE rates. Track RoDTEP e-scrip balances and their use against customs duty. Reconcile RoDTEP income recorded in the books with the e-scrips actually issued. Watch for a further DGFT notification on the scheme's continuation after 31 December 2026.
Valid for exports up to 31 December 2026
Frequently Asked Questions
Yes. DGFT Notification No. 41/2026-27 dated 30 September 2026 extends RoDTEP up to 31 December 2026.
No. The rates and value caps in Appendix 4R and Appendix 4RE, as applicable on 30 September 2026, continue unchanged during the extended period.
Exports by DTA units, Advance Authorisation holders, SEZ units and EOUs.
Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, read with Paragraph 1.02 of the Foreign Trade Policy 2023.
