DGFT Notification No. 35/2025 – Extension of RoDTEP Scheme till 31 March 2026

Introduction

 

The Directorate General of Foreign Trade (DGFT), Ministry of Commerce & Industry, Government of India, has issued Notification No. 35/2025 dated 30 September 2025. This important notification extends the RoDTEP (Remission of Duties and Taxes on Exported Products) Scheme beyond its earlier deadline of 30 September 2025.

The scheme will now remain valid and applicable on exports up to 31 March 2026. (DGFT 35/2025 Big Relief For Exporters As RoDTEP Extended)

​

Key Highlights of Notification 35/2025

 

1. Extension of RoDTEP validity

 

The RoDTEP scheme has been extended until 31 March 2026 for exports from:

• Domestic Tariff Area (DTA) Units

• Advance Authorisation (AA) Holders

• Special Economic Zone (SEZ) Units

• Export Oriented Units (EOUs)

 

2. Existing Rates Continue

 

All notified RoDTEP rates and per-unit value caps remain unchanged and applicable for eligible export items.

 

3. Budgetary Provisions Apply

 

The operation of the scheme will continue to remain subject to budgetary allocation under FTP 2023 (Para 4.54).

 

4. List of Eligible Items

 

Exporters can access the list of eligible items and applicable rates in:

• Appendix 4R (for DTA units)

• Appendix 4RE (for AA/SEZ/EOU units)
  Available at the DGFT Website under Regulations > RoDTEP.

 

Impact of This Extension on Exporters

 

The RoDTEP scheme is a key export incentive that refunds embedded taxes and duties not refunded under any other scheme. By extending the scheme, the government ensures continuity of export benefits and supports Indian exporters in staying competitive globally.

This notification prevents any disruption in incentive claims and provides clarity for exporters planning shipments till the end of FY 2025-26.

 

Next Steps for Exporters

• ✅ Verify your product eligibility in Appendix 4R / 4RE.

• ✅ Ensure proper filing of RoDTEP claims with customs.

• ✅ Maintain documentation for compliance and audits.

• ✅ Stay updated with DGFT circulars and FTP provisions.

 

Frequently Asked Questions (FAQ)

 

Q1. Till when is RoDTEP extended?

Ans: Up to 31 March 2026.

 

Q2. Does this cover SEZ and EOU exports?

Ans: Yes, SEZ and EOU exports are eligible up to 31.03.2026.

 

Q3. Have the RoDTEP rates changed?

Ans: No, the existing notified rates remain the same.

 

Q4. Where can I check eligible products and rates?

Ans: On the DGFT website under Regulations > RoDTEP (Appendix 4R & 4RE).

 

Conclusion

 

With the issuance of DGFT Notification No. 35/2025, the RoDTEP Scheme stands extended up to 31 March 2026. Exporters from DTA, AA, SEZ, and EOU units can continue to claim benefits under this scheme, ensuring sustained competitiveness in global trade.