The Directorate General of Foreign Trade (DGFT) recently issued a corrigendum clarifying the applicability of the RoDTEP (Remission of Duties and Taxes on Exported Products) scheme. While Notification No. 60/2025-26 dated 23.02.2026 had rationalized RoDTEP rates and imposed value caps, the corrigendum specifies that these reduced rates and caps will not apply to exports under ITC HS Chapters 01 to 24. Exporters dealing with these product categories should note this exemption for compliance and claim purposes.

Key Highlights of the Corrigendum

Applicability of Reduced RoDTEP Rates

• The reduced RoDTEP rates and value caps notified earlier do not affect exports under ITC HS Chapters 01–24.
• Exports outside these chapters will continue to follow the rationalised rates as per Notification No. 60/2025-26.

Reference to Legal Framework

• The notification is issued under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992.
• It also references Para 1.02 of the Foreign Trade Policy 2023, as amended from time to time.

Note for Exporters

• Ensure your RoDTEP claims for ITC HS 01–24 products are calculated at pre-rationalized rates, ignoring the reduced caps.
• All other provisions of Notification No. 60/2025-26 remain unchanged.
• Keep documentation handy for DGFT audits or compliance verification.

Conclusion

This corrigendum provides clarity to exporters of products under ITC HS Chapters 01–24 that their RoDTEP benefits will remain unaffected by the rate reductions and value caps. Exporters should adjust their compliance and reporting processes accordingly to ensure smooth claims under the scheme.

Notification Reference:  DGFT
Notification No. 60 12025-26 

23.02.2026