RoDTEP Rates 2026: Complete Guide After the 50% Rate Cut and September Extension

Last updated: April 2026. The RoDTEP scheme has changed more in the last eight weeks than in the previous two years. On 23 February 2026, the DGFT cut notified rates by 50 percent for most sectors. On 31 March 2026, the scheme was extended to 30 September 2026. If you are an Indian exporter, this is the guide you need before your next shipment.

This piece breaks down what RoDTEP looks like in 2026, what the rate cut means for your margins, which products are exempt, how to claim, and where to find the authoritative source documents. Bookmark it and come back when you are filing your next shipping bill.

What changed in RoDTEP in 2026: the two headline moves

1. The 50 percent rate cut via Notification 60/2025-26

On 23 February 2026 the Directorate General of Foreign Trade issued Notification No. 60/2025-26 rationalising rebate rates under the Remission of Duties and Taxes on Exported Products scheme. In plain English, the rates in Appendix 4R and Appendix 4RE were cut in half. Value caps were also cut in half wherever they applied. The cut took effect immediately on the date of notification. Your shipping bills filed on 24 February 2026 already felt it. Detailed analysis is available from EY India.

2. The six month extension via Notification 74/2025-26

On 31 March 2026 the DGFT issued Notification No. 74/2025-26, continuing RoDTEP from 1 April 2026 to 30 September 2026 for all eligible export products. The extension locked in the reduced rates from Notification 60 without further changes. The official announcement also reached trade through the Commerce Ministry newsletter covering DTA, Advance Authorisation, SEZ, and EOU exports.

Who escaped the 50 percent cut: agri and food exporters

This is the one piece of good news. Exports falling under ITC HS Chapters 01 to 24 are fully exempt from the rate reduction. That means live animals, meat, fish, dairy, eggs, honey, vegetables, fruits, coffee, tea, spices, cereals, milling products, oilseeds, vegetable extracts, animal or vegetable fats, prepared meat and fish, sugars, cocoa, prepared cereals, fruit and vegetable preparations, and miscellaneous food preparations continue to receive the full pre-cut RoDTEP rebate.

If you export rice, spices, marine products, processed food, tea, coffee, or any other agri-food category, your rebate stays intact. Verify your HS code on the DGFT RoDTEP portal to confirm your entry is in Chapters 1 to 24. Work with a DGFT consultant if the HS classification is ambiguous. A misclassification can cost you the rebate entirely.

RoDTEP at a glance: the 2026 state of play

Scheme name	Remission of Duties and Taxes on Exported Products
Valid till	30 September 2026 (extended)
Rate change in 2026	50 percent cut for HS Chapters 25 to 98
Exempt from cut	All products in HS Chapters 01 to 24
Value caps	Cut to 50 percent wherever previously notified
Covers	DTA units, AA holders, SEZ units, EOUs
Claim mechanism	Shipping bill declaration then e-scrip on ICEGATE
Governing policy	Foreign Trade Policy 2023, Chapter 4
Rate reference	Appendix 4R and Appendix 4RE

How RoDTEP actually works, end to end

RoDTEP was introduced in January 2021 to replace the MEIS scheme, which India had to discontinue after a WTO ruling. The scheme refunds embedded taxes and duties that are not otherwise reimbursed. Think fuel excise, electricity duty, mandi tax, embedded central and state levies. These costs get baked into your export price and make you less competitive. RoDTEP returns them via a transferable e-scrip you can use to pay Basic Customs Duty on imports. If you have no imports to offset, you can sell the scrip on the ICEGATE scrip transfer module.

The core mechanics have not changed in 2026. What changed is the rebate amount. If you exported engineering goods at a 1.0 percent RoDTEP rate on a Rs 1 crore shipment, you earned Rs 1 lakh. After the 23 February cut, that same shipment earns Rs 50,000. Your annual incentive run rate has been cut in half and you must account for this in pricing discussions with overseas buyers. Some exporters have already renegotiated FOB values to recover the gap. Others have absorbed the hit. Neither is right or wrong. It depends on market power.

Step by step: how to claim RoDTEP in 2026

Verify eligibility. Confirm your 8-digit HS code is listed in the current Appendix 4R or 4RE on the DGFT RoDTEP rates page.
Declare at shipping bill stage. Mark RoDTEP yes in the shipping bill declaration filed through your Customs House Agent on ICEGATE. This is non-negotiable. If you do not declare at this stage you forfeit the rebate.
Confirm HS classification. Get the 8-digit code right. A 6-digit or wrong 8-digit classification is the single biggest reason claims fail. Our DGFT consultants run HS audits before shipments.
Wait for e-scrip generation. Customs processes the shipping bill. After Let Export Order and BRC or realisation, the RoDTEP amount lands as a transferable e-scrip in your ICEGATE dashboard.
Use or sell the scrip. Use the scrip to pay BCD on your own imports. Alternatively, transfer it to another IEC holder on ICEGATE. Market discount is typically 2 to 4 percent of face value.
File the Annual RoDTEP Return. The DGFT portal requires an Annual RoDTEP Return within the prescribed window. Miss it and future claims can be held.

What RoDTEP does not cover, and why that matters

RoDTEP does not cover GST refunds. That is a separate claim route under Rule 89 or Rule 96 of CGST. RoDTEP also does not cover drawback on customs duty for inputs used in exports. That is Duty Drawback, a parallel scheme you may claim in addition to RoDTEP in most cases. If you are exporting finished goods where inputs carry meaningful BCD incidence, a dual claim of RoDTEP plus Drawback usually maximises your rebate.

We wrote a detailed comparison in RoDTEP vs Duty Drawback: Which One Should Indian Exporters Claim. Read it if you are evaluating whether to pursue both schemes in tandem.

Common mistakes that kill RoDTEP claims

After two decades working with exporters from Agra, Delhi NCR, Mumbai, and a dozen industrial clusters, we see the same patterns repeat. Here are the five claim-killers:

Missing the shipping bill flag. The Customs House Agent forgot to tick RoDTEP at the time of filing. By the time you notice, the window has closed. Always demand a copy of the shipping bill before Let Export Order and verify RoDTEP is flagged.
Wrong HS code at 8-digit level. Close classifications that are in the same 6-digit family but different 8-digit are routinely rejected. If your classification is borderline, file a classification clarification request or get an advance ruling.
Stale or missing RCMC. RoDTEP requires an active Registration Cum Membership Certificate from the relevant Export Promotion Council. If your RCMC lapsed, your scrip issuance pauses.
Annual RoDTEP Return not filed. Introduced under FTP 2023, ARR non-filing will block future claims. It is a short filing but it matters.
Bank Realisation Certificate pending. If the export proceeds do not realise within the FEMA window, the scrip is clawed back. Stay on top of your BRC and export realisation dashboard on EDPMS.

What happens after 30 September 2026

Nobody knows. The government has been extending RoDTEP in six month tranches rather than long horizons. That pattern is likely to continue. A few signals to watch:

Finance Ministry budget allocation for RoDTEP in the July 2026 Union Budget follow-on
Any WTO-facing amendment to the notified rates (the previous MEIS scheme was struck down at WTO, so India is careful about how it structures incentives)
Trade association representations from FIEO, EEPC, and sector bodies like AEPC, CHEMEXCIL, and Pharmexcil
Any Commerce Ministry announcement linking RoDTEP to the push for USD 2 trillion exports by 2030 (the headline target of FTP 2023)

Subscribe to the DGFT notifications page or bookmark the PIB Commerce Ministry feed for the next policy move.

Action checklist for exporters right now

Pull your shipping bills from 24 February 2026 onwards and verify RoDTEP is flagged correctly
Recalculate your financial year incentive run rate at 50 percent of the old rates
If you ship in HS Chapters 01 to 24, confirm your claims are at the full rate, not the cut rate
Review your product pricing with overseas buyers against the new rebate reality
Check your RCMC validity. Renew via DGFT e-RCMC if expired
File your Annual RoDTEP Return before the window closes
Reconcile e-scrip balances on ICEGATE and plan utilisation or transfer
If you have idle scrips, the RASP incentives team can help you monetise them