RoDTEP Extended Till 31 December 2026: What Exporters Must Do Now

By Pratham Agarwal, Rasp International. Reviewed against DGFT Notification No. 41/2026-27 dated 30 September 2026 on 1 October 2026. Last updated: 1 October 2026.

RoDTEP extended to 31 December 2026: the short answer

DGFT Notification No. 41/2026-27 dated 30 September 2026 extends the RoDTEP scheme up to 31 December 2026. The extension covers exports by Domestic Tariff Area (DTA) units, Advance Authorisation (AA) holders, Special Economic Zone (SEZ) units and Export Oriented Units (EOUs). RoDTEP rates and value caps in Appendix 4R and Appendix 4RE stay exactly as they stood on 30 September 2026. No new application is needed. Keep declaring RoDTEP on every shipping bill.

The rule that decides everything: RoDTEP must be declared on the shipping bill before the Let Export Order (LEO, the customs permission that allows goods to leave India). Miss it and the claim on that shipment is effectively lost.

Key facts table: RoDTEP extension 2026

Why we are writing about the RoDTEP extension

The RoDTEP budget has shrunk sharply. Budget documents put RoDTEP at Rs 18,232.50 crore in the Revised Estimate for 2025-26 and Rs 10,000 crore for 2026-27, as reported by PTI. That is about 45 percent less money for the same pool of exporters.

Less money means less room for mistakes. A wrong HS code, a missed declaration or an unfiled annual return now costs more than it did a year ago.

Fact checked against DGFT Notification No. 41/2026-27 dated 30 September 2026. Last regulatory review: October 2026.

Rasp International has handled DGFT licensing and export incentive work for 500 plus exporters. We see RoDTEP claims fail at the shipping bill stage far more often than at the portal stage. This guide is written from that file level experience.

What is the RoDTEP scheme

RoDTEP is an export remission scheme that refunds embedded central, state and local taxes on exported goods that no other mechanism refunds, administered by DGFT and CBIC under Foreign Trade Policy 2023. Examples of such taxes include electricity duty, fuel VAT and mandi tax.

RoDTEP replaced the Merchandise Exports from India Scheme (MEIS) from 1 January 2021. RoDTEP is designed to be compliant with World Trade Organization (WTO) rules because it refunds taxes actually borne, not a flat export reward.

RoDTEP sits next to two other schemes. Duty Drawback refunds customs duty paid on imported inputs. Rebate of State and Central Taxes and Levies (RoSCTL) covers apparel and made ups in HS Chapters 61, 62 and 63. For those three chapters, RoSCTL applies instead of RoDTEP.

RoDTEP rates live in two schedules. Appendix 4R covers DTA exports. Appendix 4RE covers exports by AA holders, SEZ units and EOUs. Both are on the DGFT portal under Regulations, then RoDTEP.

How much RoDTEP do you actually get in 2026

RoDTEP pays a percentage of FOB value or the per unit cap, whichever is lower. CBIC Notification No. 76/2021-Customs (N.T.) also limits the value base to 1.5 times the market price of the goods where that is lower than FOB.

One time benefit: none. RoDTEP has no setup grant. Recurring benefit: every eligible shipping bill earns credit, shipment by shipment, as long as the declaration is made.

The table below compares RoDTEP rates for common export lines under Appendix 4R (DTA) and Appendix 4RE (AA, SEZ and EOU). Notification No. 41/2026-27 keeps these schedules unchanged, as they stood on 30 September 2026.

RoDTEP rate table 2026: Appendix 4R versus Appendix 4RE

Source: Appendix 4R (version w.e.f. 10 October 2024) and Appendix 4RE, as held in our records. Tariff lines were realigned by DGFT Notification No. 15/2026-27 w.e.f. 1 May 2026 for some products. Confirm your exact 8 digit line on the DGFT portal before you price an order.

Worked example: when the RoDTEP cap decides the payout

Take cotton grey yarn, HS 52052410, at 3.4 percent with a cap of Rs 10 per kg (Appendix 4R). Ship 4,000 kg at an FOB value of Rs 10 lakh. The rate gives Rs 34,000. The cap gives Rs 40,000. You get Rs 34,000.

Now ship the same 4,000 kg at Rs 14 lakh. The rate gives Rs 47,600. The cap still gives Rs 40,000. You get Rs 40,000. A higher price does not always mean a higher RoDTEP benefit.

Not sure your HS code earns RoDTEP? Send your shipping bill line on WhatsApp to Rasp International and we will check the 4R or 4RE line. See our RoDTEP claim service.

What changed with the RoDTEP extension to December 2026

Only the end date changed. DGFT Notification No. 41/2026-27 moves the RoDTEP sunset from 30 September 2026 to 31 December 2026. Rates, caps and conditions stay the same. The table shows how 2026 has moved so far.

Where official sources and popular websites disagree on RoDTEP

Several widely read pages still carry outdated RoDTEP facts. Verify these four points on the official source before you spend money or quote a buyer.

1. The restoration date in March 2026. DGFT Notification No. 66/2025-26 first said full rates were restored from 23 February 2026. A corrigendum then changed this to 23 March 2026 to 31 March 2026. Many pages still show 23 February. If you shipped between 23 February and 22 March 2026, the reduced rate applies. Keep a copy of the corrigendum with those shipping bills.

2. RoDTEP e-scrip validity. Many guides say one year. CBIC Circular No. 21/2022-Customs dated 26 September 2022 confirms that Notification No. 79/2022-Customs (N.T.) changed e-scrip validity to two years from the date of creation in the ledger. Check the expiry date shown against each e-scrip in your ICEGATE ledger.

3. The RoDTEP rate range. Many pages quote 0.3 percent to 4.3 percent. In the Appendix 4R version in our records, the highest rate is 3.9 percent (fresh vegetables such as seed potatoes and tomatoes). Gems and jewellery lines in Chapter 71 run as low as 0.01 percent. Always read your own 8 digit line.

4. The export realisation period. Pages written before 22 September 2026 say exports from 1 October 2026 get 15 months to realise payment. Later reports say an RBI amendment kept the period at nine months. Check the current text on rbi.org.in before you agree long credit terms with a buyer.

Who is eligible for RoDTEP till 31 December 2026

Who qualifies for RoDTEP

An exporter qualifies for RoDTEP when all of these hold:

• The Importer Exporter Code (IEC) is active and updated on the DGFT portal.
• The product’s 8 digit HS code appears in Appendix 4R (DTA) or Appendix 4RE (AA, SEZ, EOU).
• The goods have Indian origin. Merchant exporters and manufacturer exporters can both claim.
• The export goes through an EDI port (a port where customs documents are filed electronically).
• The RoDTEP declaration is made on the shipping bill before LEO.
• Export proceeds are realised within the period allowed by the Reserve Bank of India (RBI).

RoDTEP has no minimum turnover and needs no Udyam registration. Keep your Registration cum Membership Certificate (RCMC) active anyway, since many Foreign Trade Policy benefits ask for it.

Who is NOT eligible for RoDTEP

Paragraph 4.55 of FTP 2023 lists exports that cannot claim RoDTEP. The ones exporters get wrong most often:

• Export of imported goods under paragraph 2.46 of FTP (import for re-export).
• Trans-shipment, meaning goods made in a third country that only pass through India.
• Products subject to a Minimum Export Price or export duty.
• Products restricted or prohibited for export under Schedule 2 of the ITC (HS) Export Policy.
• Deemed exports (supplies inside India that are treated as exports, such as supplies to projects).
• Supplies from DTA units to SEZ or Free Trade Warehousing Zone (FTWZ) units.
• Goods made partly or wholly in a customs bonded warehouse under Section 65 of the Customs Act, 1962.
• Apparel and made ups in HS Chapters 61, 62 and 63, which are covered by RoSCTL instead.

Note: AA, SEZ and EOU exports were on this list at launch. DGFT Notification No. 11/2025-26 dated 26 May 2025 restored them from 1 June 2025 at Appendix 4RE rates. Notification No. 41/2026-27 continues that cover to 31 December 2026.

RoDTEP edge cases with the notification attached

Shipment cleared on 30 September and another on 1 October 2026

Both are covered at the same rate. Notification No. 74/2025-26 covered exports to 30 September 2026. Notification No. 41/2026-27 continues the scheme from there to 31 December 2026 with rates as applicable on 30 September 2026. There is no gap day.

Shipping bill filed in December 2026, LEO given in January 2027

This is the risky one. Customs systems generally treat the LEO date as the date of export for incentives. Notification No. 41/2026-27 does not define the date itself. If no further extension is notified, an LEO dated 1 January 2027 may earn nothing. Push December cargo to get LEO by 31 December 2026.

An exporter with both DTA production and an Advance Authorisation

Goods exported against the AA earn the Appendix 4RE rate, which is usually lower. Goods made from duty paid inputs outside the AA earn the Appendix 4R rate. Basis: DGFT Notification No. 11/2025-26 and Appendix 4RE. Keep separate shipping bills for each so the rate applied is clean. Deemed exports under AA stay excluded.

Shipment from the 50 percent cut window

A shipment with LEO between 23 February and 22 March 2026 earned half the notified rate, except for ITC HS Chapters 1 to 24. The corrigendum to Notification No. 66/2025-26 restored full rates only from 23 March 2026. The difference cannot be claimed back.

How to claim RoDTEP in 2026, stage by stage

Stage 1: Before you apply

• Update your IEC on the DGFT portal. The annual IEC updation window is 1 April to 30 June.
• Register on ICEGATE with a Class 3 Digital Signature Certificate (DSC) linked to the IEC.
• Register your AD code (the bank code that links your bank to the port) at every port you ship from.
• Check your 8 digit HS code in Appendix 4R or 4RE. Match it to your invoice description.

Stage 2: Filing the shipping bill

• Give your Customs Broker (CHA) the 8 digit HS code, the RoDTEP scheme declaration and the right schedule (4R or 4RE).
• Make sure the RoDTEP claim is marked at item level for every eligible item, not only the first.
• Check that quantity and unit (kg, unit, pair, sq m) match the unit in the RoDTEP schedule. A unit mismatch can break the cap calculation.
• Read the checklist before you approve it. This is the last point where you can fix a missed declaration.

Stage 3: After filing

• After LEO, the shipping line files the Export General Manifest (EGM, the record that the goods left India).
• Customs processes the claim and generates a scroll (an approved list of shipping bills and amounts) in your ICEGATE account.
• Create an e-scrip from the scroll in the RoDTEP ledger within one year of the scroll date. If you do not, the system creates it automatically, port by port.
• Use the e-scrip to pay Basic Customs Duty on imports or transfer it to another IEC holder.

The lapse penalty

An e-scrip is valid for two years from creation (CBIC Circular No. 21/2022-Customs). Unused credit lapses after that and cannot be regenerated. Exporters whose RoDTEP credit crosses Rs 1 crore in a financial year must also file the Annual RoDTEP Return (ARR) under paragraph 4.94 of the Handbook of Procedures 2023. Non-filing can lead to denial of benefits and no further scroll-out. The two irreversible mistakes: a missed shipping bill declaration and a lapsed e-scrip.

The fast track

RoDTEP has no paid or priority queue. Authorised Economic Operator (AEO) status speeds up customs clearance in general. What actually speeds up a RoDTEP scroll is clean data: correct HS code, correct unit, EGM filed on time and an active ICEGATE ledger.

RoDTEP for six export sectors in 2026

Engineering goods

Product: valves, HS 84818090, at 0.9 percent under Appendix 4R. Document that matters: the shipping bill item line. Pitfall: engineering exporters often ship many items on one bill and mark RoDTEP on only some lines. Each item needs its own declaration.

Textiles

Product: cotton grey yarn, HS 52052410, at 3.4 percent with a Rs 10 per kg cap. Pitfall: garments in Chapters 61 and 62 do not earn RoDTEP at all. They fall under RoSCTL. A mill that sells both yarn and garments must split claims by chapter.

Handicrafts and stone

Product: articles of marble and other stone, HS 68029100 and 68029900, at 0.9 percent. Many Agra and Rajasthan stone exporters fall here. Pitfall: inlay work and stone tabletops can sit in different lines. A wrong line gives the wrong rate or none.

Food and agriculture

Product: basmati rice, HS 10063020, at 0.9 percent. ITC HS Chapters 1 to 24 kept full rates during the February 2026 cut (Notification No. 60/2025-26). Pitfall: products under a Minimum Export Price or export duty lose RoDTEP completely. Check the export policy for your item before each season.

Marine and seafood

Product: frozen Vannamei shrimp, HS 03061720, at 3 percent with a Rs 42 per kg cap. For 10,000 kg at Rs 60 lakh FOB, the rate gives Rs 1.8 lakh and the cap gives Rs 4.2 lakh, so you get Rs 1.8 lakh. Pitfall: seafood units under AA or EOU earn only the 4RE rate of 1.9 percent with a Rs 25.2 per kg cap.

Cautionary tale: the exporter who lost a full quarter

Illustrative composite. Not a named client. A leather footwear exporter shipped for three months on a new CHA. HS codes were right. Proceeds came in. The ledger was set up. But the new CHA left the RoDTEP declaration blank on every shipping bill. Nobody read the checklist. The point of no return was LEO on the first bill. Every shipment after that earned nothing. No portal request could fix it.

How Rasp International handles a RoDTEP claim

We handle it end to end. When you engage us, we prepare the papers, file the application or claim for you in your unit’s name, answer queries and follow it through to a decision. If you prefer to file yourself, we guide your team instead.

1. HS code audit. We match every product to its exact 4R or 4RE line. Wrong lines are the most common silent loss.
2. CHA briefing. We give your Customs Broker a written declaration sheet. Declarations get missed when instructions are verbal.
3. Checklist review. We read shipping bill checklists before you approve them. This is the last chance to fix a blank field.
4. ICEGATE ledger setup. We set up DSC, IEC link and AD code registration. Scrolls cannot land without them.
5. Scroll tracking. We track EGM and scroll status shipment by shipment. Stuck claims are found in days, not months.
6. Annual RoDTEP Return. We prepare and file the ARR for exporters crossing Rs 1 crore. Missing it can stop all future scrolls.
7. Reconciliation and audit defence. We reconcile every shipping bill to its scroll, e-scrip and realisation. If Customs or DGFT questions a claim, the file is already ready.

Have scrolls missing or e-scrips close to expiry? Message Rasp International on WhatsApp with your IEC and port. Or see our DGFT consulting services.

What the RoDTEP scheme will not do for you

1. RoDTEP will not pay cash into your bank. RoDTEP comes only as an e-scrip. You either use it for import duty or sell it to another IEC holder.
2. RoDTEP will not pay on goods without a matching 8 digit line. If your HS code is not in Appendix 4R or 4RE, the rate is nil, however strong the case.
3. RoDTEP will not promise anything after 31 December 2026. Notification No. 41/2026-27 covers only up to that date. Price 2027 orders without assuming RoDTEP.

RoDTEP extension FAQs

Is RoDTEP extended after 30 September 2026?

Yes. DGFT Notification No. 41/2026-27 dated 30 September 2026 extends the RoDTEP scheme up to 31 December 2026. The extension covers exports by DTA units, Advance Authorisation holders, SEZ units and EOUs. Rates and value caps stay as they were on 30 September 2026. Exporters do not need to file any new application to continue.

Will RoDTEP continue after 31 December 2026?

Not known as on 1 October 2026. No DGFT notification covers RoDTEP beyond 31 December 2026 yet. Past extensions in 2025 and 2026 were notified on the last day of the running period. The 2026-27 budget documents also point to RoDTEP moving into the Export Promotion Mission at a later stage. Price January 2027 shipments without RoDTEP until a notification comes.

Have RoDTEP rates changed from 1 October 2026?

No. Notification No. 41/2026-27 says the rates and value caps in Appendix 4R and Appendix 4RE, as applicable on 30 September 2026, continue unchanged up to 31 December 2026. Tariff lines that changed on 1 May 2026 under Notification No. 15/2026-27 carry forward in that form.

Is RoDTEP income taxable?

Yes. Export incentives such as RoDTEP are treated as business income for income tax, usually in the year the export is made. Sale of a duty credit scrip is exempt from GST under Notification No. 35/2017-Central Tax (Rate). Confirm the exact section with your Chartered Accountant, since the Income-tax Act, 2025 applies from 1 April 2026.

How does RoDTEP money actually reach the exporter?

RoDTEP never reaches your bank account directly. After the EGM is filed, Customs generates a scroll in your ICEGATE account. You convert the scroll into an e-scrip in your RoDTEP ledger. You then use the e-scrip to pay Basic Customs Duty on imports or transfer it to a buyer for money.

What is the validity of RoDTEP scrip?

Two years from the date the e-scrip is created in the ICEGATE ledger. CBIC Circular No. 21/2022-Customs dated 26 September 2022 explains the change from one year to two years. Transferring the e-scrip does not reset its validity. Credit left unused at expiry lapses and cannot be regenerated.

Can I claim RoDTEP and duty drawback together?

Yes. RoDTEP and Duty Drawback can be claimed on the same shipping bill because they refund different things. Duty Drawback refunds customs duty on imported inputs and is paid to your bank. RoDTEP refunds other embedded taxes and comes as an e-scrip. You cannot combine RoDTEP with RoSCTL on the same product.

Can SEZ and EOU units claim RoDTEP in 2026?

Yes. SEZ units, EOUs and Advance Authorisation holders can claim RoDTEP at Appendix 4RE rates. DGFT Notification No. 11/2025-26 restored their cover from 1 June 2025. Notification No. 41/2026-27 continues it up to 31 December 2026. Appendix 4RE rates are usually lower than Appendix 4R rates for the same product.

Can a merchant exporter claim RoDTEP?

Yes. A merchant exporter who buys goods made in India and exports them in its own IEC can claim RoDTEP, provided the 8 digit HS code is in Appendix 4R. The goods must have Indian origin. Exports of imported goods and trans-shipment of foreign goods through India cannot claim RoDTEP.

What to do if RoDTEP scroll is not generated?

First check that the EGM is filed and matches your shipping bill. Then check that the RoDTEP declaration, HS code and unit are correct on the bill. Most stuck scrolls come from EGM errors or unit mismatches. Raise the issue with the port’s export department with your shipping bill number and EGM number.

Can I add RoDTEP in shipping bill after LEO?

In practice, no. Once LEO is given, Customs does not normally allow a missed RoDTEP declaration to be added to that shipping bill. Treat the declaration as a one time chance. Check the checklist from your Customs Broker before you approve the bill, for every item that earns RoDTEP.

What happens to RoDTEP if export payment is not received?

RoDTEP credit is allowed subject to realisation of export proceeds within the period set by RBI. If payment is not realised in time, Customs can recover the credit under Notification No. 76/2021-Customs (N.T.). Track every shipment’s payment against its RoDTEP credit, especially on long credit terms.

Who needs to file the Annual RoDTEP Return?

Any IEC holder whose RoDTEP credit crosses Rs 1 crore in a financial year must file the Annual RoDTEP Return on the DGFT portal, under paragraph 4.94 of the Handbook of Procedures 2023. Late filing attracts a composition fee. Non-filing can lead to denial of RoDTEP and no further scroll-out at the port.

How long should I keep RoDTEP records?

No single RoDTEP specific period is stated in Notification No. 41/2026-27. We advise keeping shipping bills, EGM details, scroll copies, e-scrip records, bank realisation proof and purchase invoices for at least five years from LEO. Recovery and audit questions can come years after the export.

Do I need a consultant to claim RoDTEP?

No. RoDTEP has no application fee and no mandatory consultant. A careful exporter with a good Customs Broker can claim RoDTEP alone. A consultant helps when you ship many HS codes, use AA or EOU routes, cross Rs 1 crore and need the Annual RoDTEP Return or have stuck scrolls.

RoDTEP checklist for this week

1. Check every live HS code against Appendix 4R or 4RE on the DGFT portal and note the rate and cap.
2. Send your Customs Broker a written note to mark RoDTEP on every eligible item until 31 December 2026.
3. Open your ICEGATE RoDTEP ledger and list every e-scrip expiring before 31 March 2027.
4. Move December 2026 shipments earlier so they get LEO on or before 31 December 2026.

About Rasp International

Rasp International is an ISO 9001:2015 certified EXIM and DGFT advisory firm founded in 2019. We have served 500 plus exporters across DGFT licensing, export incentives, customs compliance and buyer development.

Want your RoDTEP claims checked before the 31 December 2026 deadline? WhatsApp Rasp International or visit our RoDTEP scheme service page.

Sources for this RoDTEP guide

Tier 1: Government notifications and circulars

• DGFT Notification No. 41/2026-27 dated 30 September 2026, continuation of RoDTEP till 31 December 2026 (File No. 01/94/180/090/AM26/PC-4). Verified from the signed DGFT copy. Listed on the DGFT notifications page.
• DGFT Notification No. 74/2025-26 dated 31 March 2026, continuation of RoDTEP to 30 September 2026. DGFT notifications page.
• DGFT Notification No. 66/2025-26 dated 23 March 2026 and its corrigendum, restoration of RoDTEP rates. DGFT notifications page.
• DGFT Notification No. 60/2025-26 dated 23 February 2026, 50 percent restriction on RoDTEP. DGFT notifications page.
• DGFT Notification No. 15/2026-27 dated 30 April 2026, tariff line changes in Appendix 4R and 4RE w.e.f. 1 May 2026.
• DGFT Notification No. 11/2025-26 dated 26 May 2025, restoration of RoDTEP for AA, SEZ and EOU from 1 June 2025.
• DGFT Public Notice No. 46/2025-26 dated 5 February 2026, extension for filing Annual RoDTEP Returns.
• CBIC Notification No. 76/2021-Customs (N.T.) dated 23 September 2021, RoDTEP conditions for duty credit.
• CBIC Circular No. 21/2022-Customs dated 26 September 2022, e-scrip validity raised to two years. CBIC circular text.
• Appendix 4R and Appendix 4RE, RoDTEP rate schedules. DGFT portal, Regulations, RoDTEP.
• Foreign Trade Policy 2023, paragraph 4.55 (ineligible categories) and Handbook of Procedures 2023, paragraph 4.94 (Annual RoDTEP Return).

Tier 3: Context only

• PTI report on the RoDTEP extension and budget figures, 30 September 2026.
• Reports on the RBI amendment of 22 September 2026 to the FEMA Export and Import Regulations, 2026. Check the current text on rbi.org.in.

Disclaimer: This guide is general information, not legal or tax advice. RoDTEP rules change often. Verify against the current DGFT notification and your own 8 digit line before acting.

Free help: Not sure which of your shipments earned RoDTEP this year? Get a step by step RoDTEP claim guide from our shop.

Read next

• RoDTEP rates 2026 and the February rate cut explained
• Duty Drawback for Indian exporters: AIR, brand rate and RoDTEP compared
• Export Promotion Mission 2026: every scheme and deadline