In a welcome move for exporters across India, the Directorate General of Foreign Trade (DGFT) has issued Notification No. 35/2025 on 30th September 2025, extending the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme until 31st March 2026. The decision comes at a crucial time when global trade dynamics remain uncertain and Indian exporters are grappling with inflationary pressures, fluctuating demand, and competitive pricing challenges.
This extension ensures continuity and predictability for exporters operating from Domestic Tariff Area (DTA) units, as well as those under Advance Authorization (AA), Special Economic Zones (SEZs), and Export Oriented Units (EOUs).
What is the RoDTEP Scheme?
The RoDTEP Scheme was introduced by the Government of India to replace the erstwhile MEIS (Merchandise Exports from India Scheme), aiming to make Indian exports globally competitive by refunding embedded central, state, and local duties and taxes that are not rebated under any other mechanism. These could include electricity duties, fuel taxes, mandi tax, stamp duties on export documentation, and more.
The scheme ensures that exporters are not disadvantaged due to the non-creditable nature of certain domestic levies, aligning Indian exports with WTO-compliant frameworks.
Key Highlights of the Notification
- Extension of Scheme Validity
- The scheme, previously valid until 30th September 2025, has now been extended up to 31st March 2026.
- This applies uniformly to exports from:
- DTA units
- Advance Authorisation holders (AA)
- Special Economic Zones (SEZ)
- Export Oriented Units (EOUs)
- Continuation of Existing Rates
- The existing RoDTEP rates and caps, as notified earlier, will continue without change.
- Exporters can refer to Appendix 4R (for DTA units) and Appendix 4RE (for AA/SEZ/EOU units) available on the DGFT website under the “Regulations > RoDTEP” section.
- Budgetary Limits to Apply
- The operation of the scheme remains subject to the budgetary allocation under Para 4.54 of the Foreign Trade Policy (FTP) 2023.
- This ensures that remissions remain within the Government’s approved financial limits for the fiscal year.
Implications for Exporters
This extension is a significant enabler for exporters as it:
- Provides policy stability during uncertain global trade cycles.
- Allows cost competitiveness through remission of indirect taxes that would otherwise inflate export pricing.
- Assures level playing field for SEZs, EOUs, and AA holders—who were earlier excluded from MEIS benefits.
Moreover, the continued applicability of RoDTEP to non-traditional and MSME exporters from the DTA zone broadens the reach of export incentives and supports India’s goal of becoming a $1 trillion export economy.
Final Thoughts
The extension of the RoDTEP Scheme till March 2026 reflects the government’s commitment to strengthening India’s export ecosystem through systemic, WTO-compliant support. Exporters should continue to leverage the scheme by maintaining compliance and ensuring proper documentation of their claims under Appendices 4R and 4RE.
As global trade becomes more complex, such policy continuity plays a vital role in enabling Indian exporters to remain resilient, competitive, and future-ready.