Export tax refunds extended to December 31; RoDTEP rates unchanged
The extension covers DTA, SEZ and export-oriented units as well as Advance Authorisation holders, with existing rates and caps retained.
Indian exporters will continue to receive eligible RoDTEP tax refunds until December 31, 2026, with existing rates and value caps unchanged. The Commerce Ministry announced the extension on October 2, citing a notification dated September 30.
The continuation covers exports by Domestic Tariff Area units, Advance Authorisation holders, Special Economic Zone units and Export Oriented Units. RoDTEP stands for Remission of Duties and Taxes on Exported Products.
The scheme reimburses specified taxes and levies embedded in exported goods that have not otherwise been refunded. These include central, state and local charges, and cumulative indirect taxes from earlier production stages.
For businesses planning shipments, the practical change is a longer period of support, rather than a higher refund rate. The rates and ceilings in Appendices 4R and 4RE that applied on September 30 remain in place during the extension.
The announcement does not promise the same benefit for every product. Exporters need to check the applicable product entry, rate and value cap when estimating refunds. The confirmed end date in this announcement is December 31; it provides no commitment beyond that date.