DGFT Restores RoDTEP Rates: What Exporters Must Recheck in Appendix 4R

Notification No. 66/2025-26 restores rates to 22 February 2026 levels, but a corrigendum narrows the window to 23-31 March 2026. Exporters who shipped between 23 February and 22 March face reconciliation questions.

What actually changed

DGFT has restored RoDTEP rates and value caps to their 22 February 2026 levels through Notification No. 66/2025-26 dated 23 March 2026.

• A corrigendum to that notification narrows the restoration window to 23 March to 31 March 2026, which leaves exporters who shipped between 23 February and 22 March 2026 with an open question on differential refunds.
• The restoration reverses the 50% rate cut introduced by Notification No. 60/2025-26 on 23 February 2026.
• Separately, Notification No. 74/2025-26 extends the scheme from 1 April 2026 to 30 September 2026, and Notification No. 15/2026-27 effective 1 May 2026 revises 194 tariff lines in Appendices 4R and 4RE to align with the amended Customs Tariff Act.

Why it matters

Three exporter cohorts now face reconciliation work.

• DTA exporters who filed shipping bills between 23 February and 31 March 2026 and received credits at the reduced 50% rate must check whether their export date falls inside the restored window. The corrigendum says 23 March to 31 March, not 23 February. If your shipment left between 23 February and 22 March, do not assume you are covered.
• AA, EOU, and SEZ exporters must cross-check Appendix 4RE entries against the 22 February 2026 baseline and the 1 May 2026 tariff alignment. The alignment adds 142 new 8-digit lines, deletes 50, and modifies descriptions of 2. A shipping bill filed under a deleted or re-described code may face claim rejection even if the product remains eligible.
• The value cap restoration is confirmed in the notification, but the 1 May 2026 alignment may have renumbered your HS entry. Verify the per-unit cap against the operative Appendix 4R or 4RE version, not the one you used in February.

What this does not change

• The 1 May 2026 tariff alignment does not change RoDTEP rates or caps. It changes HS code mapping only. Do not treat a renumbered line as a rate revision.
• The extension to 30 September 2026 continues existing Appendix 4R and 4RE rates and caps. It does not introduce new rates.
• The restoration does not automatically confirm that Customs or ICEGATE has recomputed differentials for the affected window. DGFT and Customs system updates may not have occurred on the same date.

What to do this week

• Pull a reconciliation extract from ICEGATE for shipping bills dated 23 February to 31 March 2026.
• Compare the RoDTEP rate actually credited against the restored Appendix 4R or 4RE rate for each HS code.
• Flag every line where the credited rate is 50% of the restored rate.
• Separately flag every line where the HS code appears in the 1 May 2026 alignment list of 142 added, 50 deleted, or 2 modified lines.
• For shipments between 23 February and 22 March 2026, confirm against the primary notification text whether the differential refund covers that window or only the post-23 March period.
• Do not assume harmonisation between DGFT and Customs. Confirm the specific DGFT notification and any ICEGATE advisory before concluding whether a differential is due.

Primary sources

• DGFT Notification No. 66/2025-26 dated 23 March 2026
• Corrigendum to Notification No. 66/2025-26
• DGFT Notification No. 60/2025-26 dated 23 February 2026
• DGFT Notification No. 74/2025-26 dated 31 March 2026
• DGFT Notification No. 15/2026-27 dated 30 April 2026
• Appendix 4R and Appendix 4RE to the Foreign Trade Policy 2023
• RoDTEP Scheme Guidelines
• Notification No. 19 dated 17 August 2021

Confidence

Verified: Restoration of rates and caps to 22 February 2026 levels under Notification No. 66/2025-26. Corrigendum narrowing the restoration period to 23 March to 31 March 2026. Extension to 30 September 2026 under Notification No. 74/2025-26. Tariff alignment of 194 lines under Notification No. 15/2026-27 effective 1 May 2026.

Interpretation: Exporters with shipments between 23 February and 22 March 2026 may be entitled to differential refunds, but the corrigendum language suggests the restoration window starts 23 March. The operational reading is that the earlier window remains at 50% unless DGFT clarifies otherwise.

Needs confirmation: Whether differential refunds will be auto-credited by ICEGATE or require a separate application. Treatment of already-settled claims and whether interest applies. Exact HS code mapping for the 142 added, 50 deleted, and 2 modified lines.

RoDTEP reconciliation, Appendix 4R, DGFT notification, shipping bill refund, customs tariff alignment.