Introduction
The updated RoDTEP rates from May 1, 2025 are now live, following changes introduced by the Finance Act, 2025. Exporters must carefully review these new rates and value caps notified by DGFT to ensure compliance and avoid refund issues. This update reflects alignment with revised Customs Tariff schedules and will impact claims filed under the RoDTEP scheme.
What Is RoDTEP and Why Is It Important?
The Remission of Duties and Taxes on Exported Products (RoDTEP) is a refund mechanism to neutralize embedded taxes that exporters can’t claim under other schemes.
It covers:
- Central & State taxes on fuel used in transport
- Electricity duties
- Stamp duties on export documents
- Embedded GST not refunded via other routes
Why this matters in 2025:
With global competition rising and margins tightening, even a small revision in RoDTEP can affect export pricing and profitability.
Key Update: RoDTEP Rates Revised from May 1, 2025
As per DGFT Notification No. 10/2025-26 dated 26.05.2025, RoDTEP rates and caps under Appendix 4R have been revised. These changes apply from 01.05.2025 and align with the Customs Tariff changes introduced in the Finance Act, 2025.
✅ Legal Basis:
- Section 3 and 5 of the Foreign Trade (Development & Regulation) Act, 1992
- Para 1.02 of FTP 2023
- Finance Act, 2025 amendments to Customs Tariff Act, 1975
Official Source: DGFT Portal – RoDTEP Regulations
How to Check the Revised RoDTEP Rates (Step-by-Step)
- Visit the DGFT Portal
- Navigate to Regulations > RODTEP
- Download the updated Appendix 4R (effective 01.05.2025)
- Search by HS Code to check:
- Revised RoDTEP rate (%)
- New per unit value cap (if applicable)
Sample Impact Table
| HS Code | Description | Old Rate (%) | New Rate (%) | Cap Value Change |
|---|---|---|---|---|
| 840991 | Parts for aircraft engines | 2.7% | 2.5% | Reduced by ₹50 |
| 610910 | Cotton T-Shirts | 1.9% | 2.1% | Increased by ₹25 |
| 721420 | Steel bars | 0.8% | 0.5% | Cap introduced |
Note: This table is illustrative. For actual updates, refer to the DGFT site.
Legal Insight: Finance Act, 2025 Linkage
The Finance Act, 2025 made several changes to the First Schedule of the Customs Tariff Act, 1975, altering classification and duty structure for many products. DGFT’s RoDTEP realignment ensures that exporters can claim the correct remission in line with the updated tariff entries.
Expert Tip for Exporters
“Always cross-check your HS Code against the updated Customs Tariff and RoDTEP Appendix 4R. Even a minor mismatch can lead to claim rejections or delays,” says Ankit Sharma, a Delhi-based DGFT consultant.
Common FAQs
Q1. Do all exporters need to recheck their RoDTEP claims?
Yes, if you’re exporting any item whose classification or rate was revised under the Customs Tariff post-Finance Act, 2025.
Q2. Where can I find my HS Code?
You can locate it on your shipping bill or refer to the CBIC Tariff database.
Q3. Is this revision applicable for exports made before May 1, 2025?
No. The revised rates apply only to exports made on or after 01.05.2025.
Final Thoughts
The updated RoDTEP rates from May 1, 2025 are not just procedural—they impact your bottom line. Ensure your export documentation and ERP systems reflect the revised rates and caps. For assistance with RoDTEP claims or DGFT compliance, connect with Efiletax.
🔗 Need help with RoDTEP filing or HS Code classification? Get in touch with Efiletax today
Summary
RoDTEP rates updated from May 1, 2025 per DGFT Notification 10/2025–26. Check revised Appendix 4R based on Finance Act, 2025 tariff updates.