RoDTEP Restored for AAs, SEZs & EOUs Effective 01.06.2025.

In a significant move aimed at bolstering India’s export competitiveness, the Central Government has announced the restoration of the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme for Advance Authorisations (AAs) holders, Special Economic Zones (SEZs), and Export-Oriented Units (EOUs), effective from 1st June 2025.

What is RoDTEP?

The RoDTEP scheme reimburses exporters for the embedded taxes and duties incurred on exported goods which are not refunded through other export incentive schemes. This plays a critical role in ensuring that Indian exports remain price competitive in the global market by neutralizing such costs.

Key Highlights of the Notification:

• Restoration Date: The scheme is reinstated for exports made under Advance Authorisations, SEZs, and EOUs from June 1, 2025.
• Legal Backing: The notification has been issued under the powers conferred by Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, in line with Para 1.02 of the Foreign Trade Policy 2023.
• Updated Rates: The RoDTEP rates, including newly aligned Harmonized System (HS) codes as per the Finance Act, 2025, are detailed in Appendix 4RE.
• Access to Details: Exporters can find the comprehensive list of applicable RoDTEP rates and related information on the Directorate General of Foreign Trade (DGFT) official portal at www.dgft.gov.in under the section: Regulations > RODTEP.

Impact on Exporters:

• Advance Authorisations (AAs) Holders: Exporters using AAs for importing inputs can now avail of the RoDTEP benefits for their exports, helping reduce overall costs.
• SEZ Units: Units operating in SEZs will also be eligible for RoDTEP support, reinforcing the government’s commitment to promoting SEZ exports.
• EOUs: Export-oriented units will regain the ability to claim refunds on embedded duties and taxes, improving their cash flows and export competitiveness.

Why is this important?

The restoration of RoDTEP for these categories comes as a welcome relief to many exporters who have faced cost challenges due to the suspension of this benefit. With India’s growing export ambitions, such government initiatives are vital to maintain competitiveness, sustain growth, and achieve higher export targets.

What should exporters do?

Exporters under these categories are advised to:

• Review the updated RoDTEP rates applicable to their products.
• Ensure compliance with the documentation and procedural requirements as per the DGFT guidelines.
• Monitor updates on the DGFT portal regularly for any further clarifications or amendments.

Notification Reference: DGFT
Notification No.11/2025-26
26/05/2025