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Customs DutyArticle·26 February 2026

RoDTEP Benefits Halved

By JustIDT

Executive Summary

RoDTEP benefits Halved. Notification No. 60/2025-26 dated 23 February 2026, read with the Corrigendum dated 24 February 2026, marks a significant rationalisation of the RoDTEP scheme by reducing notified rates and value caps to 50% for all HS lines under Appendices 4R and 4RE, with immediate effect. However, exports under ITC HS Chapters 01–24 (agricultural and primary food products) remain fully protected and continue at existing rates. The move reflects a calibrated fiscal tightening, halving remission benefits for most sectors, compressing margins and affecting working capital, particularly for MSMEs, while strategically ring-fencing agriculture within India’s export incentive framework.

Based on Notification No. 60/2025-26 dated 23 February 2026 and the Corrigendum dated 24 February 2026 , the RoDTEP benefits have undergone a radic...

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