Extension of RODTEP scheme till 31.3.26
No. CLE-HO/POL/CIRCULAR /25
30th September 2025
Members of the Council
Sub : Extension of RODTEP scheme till 31.3.26
Dear Member
Kindly find enclosed DGFT Notification No. 35/2025 dated 30th September 2025 informing about extension of RODTEP scheme for Domestic Tariff Area (DTA) units till 31.3.26 and also applicability of the scheme to Advance Authorisation holders, SEZ units and EOUs till 31.3.2026.
With regard to the above, the following points may be noted.
· Under Remission of Duties and Taxes on Exported Products Scheme (RODTEP), the following unrefunded taxes/duties in export products are refunded to exporters.
VAT and Central excise duty incidence on transport of inputs/ raw materials used in manufacture of export product, VAT and Central excise duty incidence on transport of export goods from factory to port ; Embedded GST in purchases from unregistered dealers, electricity duty, stamp duty for registering export documents etc.,) ,
· The RODTEP rate is given as a percentage of FOB and is given in the form of a scrip. This scrip can be used for making payment of Basic Customs duty for imports or this scrip is transferable.
· Separate RODTEP rates are notified for normal shipments and for shipments under Advance Authorisation scheme and also exported by EOU & SEZ Units.
· Earlier, Vide Notification No. 32/2024-25 dated 30th September 2024, the DGFT had extended the RODTEP scheme till 30th September 2025 (for Domestic Tariff Area (DTA) units) and till 31.12.2024 (for advance authorization shipments (except deemed exports) and shipments by EOU and SEZ units) . The existing RODTEP rates are as follows.
RODTEP rates for DTA shipments
| RODTEP Rates (w.e.f. 10.10.2024) | |
| Wet blue & crust leather(4104 to 4106) | 0.5% |
| Finished Leather (4107 to 4115) | 1.3% |
| Finished Leather (41132000 – swine, 41133000 – reptiles, 41139000 – others, 41152090- Other) | 0.5% |
| Leather Goods Leather Garments Saddlery and Harness Leather Gloves ( 4201 to 4205) |
1.1% |
| Tanned fur skins (4302) and Fur articles (4303) |
0.5% |
| Footwear (6401, 6402, 64052000, 64059000) |
0.9% |
| Footwear (6403, 6404, 64051000) |
1.2% |
| 64061010 Embroidered uppers of textile materials | 1.2% |
| 64061020 Leather uppers (prepared) | 1.4% |
| 64061030 Goat lining | 1.4% |
| 64061040 Sheep lining | 1.4% |
| 64061090 Other | 1.2% |
| 64062000 Outer soles and heels of rubber or plastics | 0.9% |
| 64069010 Of wood | 0.5% |
| 64069020 Leather parts other than soles and prepared uppers | 1.2% |
| 64069030 Leather soles | 1.2% |
| 64069040 Gaiters, leggings and similar articles | 1.2% |
| 64069050 Parts of gaiters, leggings and similar articles | 1.2% |
| 64069090 – Other | 0.5% |
RODTEP rates for Advance Authorisation shipments (except deemed exports) & exports by EOU & SEZ units
| RODTEP Rates (w.e.f. 10.10.2024) | |
| Wet blue & crust leather (4104 to 4106) | 0.3% |
| Finished Leather (4107 to 4115) | 0.8% |
| Finished Leather (41132000 – swine, 41133000 – reptiles, 41139000 – others, 41152090- Other) |
0.3% |
| Leather Goods , Leather Garments Saddlery and Harness, Leather Gloves (4201 to 4205) |
0.7% |
| Tanned fur skins (4302) and Fur articles (4303) |
0.3% |
| Footwear (6401, 6402, 64052000, 64059000) |
0.5% |
| Footwear (6403, 6404, 64051000) |
0.7% |
| 64061010 Embroidered uppers of textile materials | 0.8% |
| 64061020 Leather uppers (prepared) | 0.8% |
| 64061030 Goat lining | 0.8% |
| 64061040 Sheep lining | 0.8% |
| 64061090 Other | 0.8% |
| 64062000 Outer soles and heels of rubber or plastics | 0.5% |
| 64069010 Of wood | 0.3% |
| 64069020 Leather parts other than soles and prepared uppers | 0.7% |
| 64069030 Leather soles | 0.7% |
| 64069040 Gaiters, leggings and similar articles | 0.7% |
| 64069050 Parts of gaiters, leggings and similar articles | 0.7% |
| 64069090 – Other | 0.3% |
Members may note the same.
R. Selvam
Executive Director