New Delhi, April 30: The Department of Commerce has notified revised schedules under the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme to align them with recent amendments to the customs tariff structure, according to an official statement issued on Thursday.
The notification, issued by the Department of Commerce, follows changes introduced in the First Schedule of the Customs Tariff Act, 1975 through the Finance Act, 2026.
The revisions apply to Appendix 4R, which covers Domestic Tariff Area (DTA) exports, and Appendix 4RE, which pertains to exports made by Advance Authorisation (AA), Export Oriented Units (EOUs), and Special Economic Zone (SEZ) units.
Officials said the update primarily involves technical alignment of RoDTEP tariff lines with the revised customs tariff structure. In total, 194 tariff lines have been impacted, including the addition of 142 new 8-digit tariff lines, deletion of 50 lines, and modification in the descriptions of two tariff lines.
The revised schedules will come into effect from May 1, 2026, enabling their integration into the Customs Automated System for smoother implementation of RoDTEP benefits.
According to the statement, the alignment is expected to reduce classification-related ambiguities, ensure consistency between customs tariff entries and RoDTEP schedules, and facilitate faster processing of export claims.
The move is aimed at improving ease of doing business for exporters by minimising system-level discrepancies and ensuring continuity in the remission of eligible duties, taxes, and levies on exported products.
