RoDTEP Rates - Updated – Key Changes Explained
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Table of Contents
RoDTEP Rates - Updated from May 1, 2025 – Key Changes Explained
- What is RoDTEP and Why Does It Matter?
- Principal Update: RoDTEP Rates Revised w.e.f. May 1, 2025
- Effective Dates and Applicability (DTA vs SEZ/EOU/AA)
- Step-by-Step Procedure to Verify the Upgraded RoDTEP Rates
- Sample Impact Table – HS Codes with Old and New Rates
- Value Caps and HS Reclassification under Finance Act, 2025
- Legal Insight – Finance Act, 2025 Linkage
- Scope of Eligibility – Who is eligible to claim RoDTEP in 2025?
- Expert Tip to Exporters
- FAQ’s
- Last Thoughts & Exporter Checklist
- Summary:
General RoDTEP Rates Overview
General RoDTEP refund rates range from 0.3 % to 4.3 % of the FOB value, with some products having fixed per‑unit caps. The government periodically updates the rate schedule in Appendix 4R (for normal exporters) and Appendix 4RE (for AA/EOU/SEZ exporters). Recent notifications reduced rates by 50 % for many HS codes, except chapters 01–24, and extended the scheme’s validity until 31 March 2026. Special rates apply to chemical, pharmaceutical and iron‑and‑steel exporters (0.5 %–2 % depending on HS code) for exports between 15 December 2022 and 30 September 2023.
Principal Update: RoDTEP Rates Revised w.e.f. May 1, 2025
Pursuant to DGFT Notification No. 10/2025-26 dated 26.05.2025, the following are effective:
- Appendix 4R (revised) – Effective on all DTA exports from 01.05.2025.
- Appendix 4RE (new) – Extended to SEZ, EOU, and Advance Authorisation exports w.e.f. 01.06.2025.
This is in line with Finance Act, 2025 amendments to the Customs Tariff Schedule.
Effective Dates and Applicability (DTA vs SEZ/EOU/AA)
- DTA exporters: New RoDTEP rates from 01 May 2025.
- SEZ/EOU/AA exporters: RoDTEP incentive extended under Appendix 4RE from 01 June 2025.
- Pre-May 1 shipments: Old rates apply; new rates are not retrospective.
Step-by-Step Procedure to Verify the Upgraded RoDTEP Rates
- Access the DGFT Portal.
- Navigate to Regulations → RoDTEP.
- Download:
- Appendix 4R (valid from 01.05.2025)
- Appendix 4RE (valid from 01.06.2025)
- Search by HS Code to confirm:
- Updated RoDTEP rate (%)
- New per-unit value cap (if applicable)
Sample Impact Table – HS Codes with Old and New Rates
| HS Code | Product Description | Old Rate (%) | New Rate (%) | Cap Value Change |
|---|---|---|---|---|
| 840991 | Aircraft engine parts | 2.7% | 2.5% | Reduced by ₹50 |
| 610910 | Cotton T-Shirts | 1.9% | 2.1% | Increased by ₹25 |
| 721420 | Steel bars | 0.8% | 0.5% | Cap introduced |
Note: This table is representative. Please refer to DGFT Appendices for actual rates.
Important Update – RoDTEP Rates Revised (2026)
Latest Update: RoDTEP Scheme
Notification No. 66/2025-26 | Dated: 23 March 2026
RoDTEP rates and value caps have been restored to pre-23 February 2026 levels for all eligible exports made between 23 February 2026 and 31 March 2026.
The earlier 50% cap on benefits has been withdrawn, and exporters can now claim full RoDTEP benefits.
This notification supersedes Notification No. 60/2025-26 and its corrigendum dated 24 February 2026.As per DGFT Notification No. 60/2025-26 , RoDTEP rates and value caps have been reduced to 50% of the previously notified rates for all HS codes under Appendix 4R and 4RE.
- Corrigendum (24 Feb 2026) : The reduced rates do not apply to ITC HS Chapters 01–24.
➡ Exporters should review revised benefit calculations before filing shipping bills.
Value Caps and HS Reclassification under Finance Act, 2025
- Value caps levied/upgraded on different HS codes to prevent overstated claims.
- REclassification of HS code under the Finance Act, 2025 means exporters have to revalidate classification.
- Title difference between tariff HS code and RoDTEP entry can result in rejection of claims.
Legal Insight – Finance Act, 2025 Linkage
- Sec 3 & 5 of FTDR Act, 1992 empower DGFT to notify rates.
- Para 1.02 of FTP 2023 provides operational framework.
- Finance Act, 2025 amending the Customs Tariff Act, 1975 made this realignment of RoDTEP necessary.
Source: DGFT RoDTEP Notifications
Scope of Eligibility – Who is eligible to claim RoDTEP in 2025?
- Eligible: DTA exporters, SEZ, EOU, Advance Authorisation (post June 2025).
- Excluded: Duty drawback exports, EOUs before 01.06.2025, and products that are specifically mentioned in DGFT’s exclusion list.
Expert Tip to Exporters
“Cross-check your HS code regularly with both the current Customs Tariff Schedule as well as the RoDTEP Appendix 4R/4RE. Even a minor discrepancy can cause delay or rejection of claims,” says Ankit Sharma, DGFT Consultant, Delhi.
FAQ’s
1. Do I have to revalidate claims submitted before May 1, 2025?
No, claims for previous shipments before 01.05.2025 will be settled at old rates.
2. How do I find my HS code?
On your shipping bill or by referring to the CBIC Tariff database.
3. Is RoDTEP applicable to SEZ and EOUs now?
4. How will value caps affect me?
Where your per-unit export value exceeds the cap, RoDTEP refund is only up to the notified amount.
Last Thoughts & Exporter Checklist
The new RoDTEP rates are procedural as well as impacting real profitability. Exporters will need to:
- Re-categorize items under Finance Act, 2025.
- Make changes to ERP and billing systems with new rates.
- Align HS codes to be uniform across shipping bills, Customs Tariff, and DGFT appendices.
- Monitor SEZ/EOU eligibility from June 2025 onwards.
Having trouble with RoDTEP filing, HS code mapping, or compliance with DGFT? Get in touch with Afleo Consultants today, experienced leaders in DGFT and export incentive schemes.
Summary:
- Updated RoDTEP rates as of May 1, 2025 (Appendix 4R).
- Applicable to SEZ/EOU/AA from June 1, 2025 (Appendix 4RE).
- Locked to Finance Act, 2025 tariff changes.
- EXPORTERS need to check updated rates, value ceilings, and HS code consistency.