Revised RoDTEP Schedules Notified to Align with New Customs Duty Structure

Department of Commerce has notified revised schedules under the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme to align with the amended Customs tariff structure effective May 1, 2026.

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¨     The revision covers 194 tariff lines, including the addition of 142 new lines, the deletion of 50, and the modification of 2, ensuring alignment with changes made under the Finance Act, 2026.

¨     It enables seamless integration with the Customs Automated System, reduces classification ambiguity, and improves ease of doing business by ensuring smooth processing of export benefits.

RoDTEP Scheme

¨     The Remission of Duties and Taxes on Exported Products (RoDTEP) scheme, operational since 1 January 2021, replaced the Merchandise Exports from India Scheme (MEIS) to provide refunds of embedded taxes and duties not previously recoverable.

¨     Objective: It aims to boost exports by ensuring exporters are reimbursed for hidden costs (like VAT on fuel, mandi tax, coal cess, etc.), improving global competitiveness.

¨     WTO Compliance: The scheme emerged after a ruling by the World Trade Organization against India’s export subsidies, making RoDTEP a WTO-compliant mechanism replacing earlier schemes such as MEIS, SEZ incentives, and EPCG.

Key Features

¨     Refund of previously non-refundable taxes and duties.

¨     Electronic transferable duty credit scrips via digital ledger.

¨     IT-based risk management system for faster verification.

¨     Covers multiple sectors, ensuring uniform export support.