DGFT notification 15/2026-27 · 30 Apr 2026
Official title
Alignment of RoDTEP Schedule consequent to changes in the First Schedule to Customs Tariff Act, 1975 as amended vide Fourth Schedule of Finance Act (No. 3 of 2026) with effect from 01.05.2026
Official record
Open source pageSummary
Check the official recordThe Directorate General of Foreign Trade (DGFT) has amended the Remission of Duties and Taxes on Exported Products (RoDTEP) schedules, specifically Appendix 4R and Appendix 4RE, to align them with changes in the First Schedule to the Customs Tariff Act, 1975, as amended by the Finance Act (No. 3 of 2026). The update involves the addition of 142 tariff lines, the deletion of 50 tariff lines, and the modification of descriptions for two tariff lines at the 8-digit level. These changes are effective from May 1, 2026. Exporters are advised to refer to the updated RoDTEP rates and value caps available on the official DGFT portal under the 'Regulations > RoDTEP' section.
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[To be published in the Gazette of India Extraordinary Part II Section 3, Sub Section (II)]
Government of India Ministry of Commerce & Industry Department of Commerce Directorate General of Foreign Trade Vanijya Bhawan, New Delhi
Notification No: 15/2026-27 New Delhi, 30th April, 2026
Subject: Alignment of RoDTEP Schedule consequent to changes in the First Schedule to Customs Tariff Act, 1975 as amended vide Fourth Schedule of Finance Act (No. 3 of 2026) with effect from 01.05.2026
S.O.(E): In exercise of the powers conferred by Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, read with Para 1.02 of the Foreign Trade Policy 2023, as amended from time to time, the Central Government hereby makes the following amendments in Appendix 4R and Appendix 4RE w.e.f. 01.05.2026 to align the RoDTEP schedule with amendments made under the Customs Tariff Act, 1975:
i. 142 tariff lines at the 8 Digit level are added in Appendix 4R and Appendix 4RE of the RoDTEP Schedule. ii. 50 tariff lines at the 8 Digit level are deleted from Appendix 4R and Appendix 4RE of the RoDTEP Schedule. iii. Description of 02 tariff lines at 8 Digit level has been changed in Appendix 4R and Appendix 4RE of RoDTEP Schedule.
Effect of this Notification: Consequent to the amendments made under the Customs Tariff Act, 1975, vide the fourth schedule of the Finance Act (No. 3 of 2026), RoDTEP Schedule (Appendix 4R and Appendix 4RE) is amended w.e.f. 01.05.2026 to align it with First Schedule of the Customs Tariff Act. The RoDTEP rates for these items w.e.f. 01.05.2026 are provided in the tables at the link above.
(Lav Agarwal) Director General of Foreign Trade Ex-officio Additional Secretary to the Government of India E-mail:dgft@nic.in
[Issued from File No.: 01/94/180/019/AM26/PC-4]
Changes in Tariff Items under RoDTEP Schedule 4R and 4RE consequent to the amendment of the First Schedule to the Customs Tariff Act
Annexure-A Changes in Tariff Items under RoDTEP Schedule 4R consequent to the amendment of the First Schedule to the Customs Tariff Act w.e.f. 01.05.2026. Notified on 30.04.2026 under Notification No.: 15/2026-27 w.e.f. 01.05.2026.
| Sr. No. | Tariff Item | Description of Goods (As per CTH) | UQC | Rate as % of FOB (#) | Cap (Rs. per UQC) |
|---|---|---|---|---|---|
| 1 | 03061910 | Krill | kg | 3.00% | 42.00 |
| 2 | 03061990 | Other | kg | 3.00% | 42.00 |
| 3 | 08029910 | Pecan Nuts | kg | 2.40% | 11.90 |
| 4 | 08029990 | Other | kg | 2.40% | 11.90 |
| 5 | 08104010 | Cranberries | kg | 2.40% | 2.20 |
| 6 | 08104020 | Blueberries | kg | 2.40% | 2.20 |
| 7 | 08104090 | Other | kg | 2.40% | 2.20 |
| 8 | 08119011 | Cranberries | kg | 2.40% | 4.80 |
| 9 | 08119012 | Blueberries | kg | 2.40% | 4.80 |
| 10 | 08119019 | Other | kg | 2.40% | 4.80 |
| 11 | 08119091 | Cranberries | kg | 2.40% | 4.80 |
| 12 | 08119092 | Blueberries | kg | 2.40% | 4.80 |
| 13 | 08119099 | Other | kg | 2.40% | 4.80 |
| 14 | 08134030 | Cranberries | kg | 2.40% | 4.70 |
| 15 | 08134040 | Blueberries | kg | 2.40% | 4.70 |
| 16 | 12079950 | Shea nuts | kg | 0.90% | |
| 17 | 13021921 | Of Withania somnifera | kg | 1.00% | |
| 18 | 13021922 | Of Bacopa monnieri | kg | 1.00% | |
| 19 | 13021923 | Of Berberis aristata | kg | 1.00% | |
| 20 | 13021924 | Of Boswellia serrata | kg | 1.00% | |
| 21 | 13021925 | Of Emblica officinalis | kg | 1.00% | |
| 22 | 13021926 | Of Ocimum sanctum | kg | 1.00% | |
| 23 | 13021927 | Of Capsicum annuum | kg | 1.00% | |
| 24 | 13021928 | Of Phaseolus vulgaris | kg | 1.00% | |
| 25 | 13021931 | Of Piper nigrum | kg | 1.00% | |
| 26 | 13021932 | Of Pterocarpus marsupium | kg | 1.00% | |
| 27 | 13021933 | Of Punica granatum | kg | 1.00% | |
| 28 | 13021934 | Of Salacia reticulata | kg | 1.00% | |
| 29 | 13021935 | Of Tagetes erecta | kg | 1.00% | |
| 30 | 13021936 | Of Terminalia bellirica | kg | 1.00% | |
| 31 | 13021937 | Of Curcuma longa | kg | 1.00% | |
| 32 | 13021938 | Of Zingiber officinale | kg | 1.00% | |
| 33 | 13021939 | Other | kg | 1.00% | |
| 34 | 13021950 | Cashew shell liquid (CNSL), crude | kg | 0.50% | |
| 35 | 13021960 | Purified and distilled CNSL (Cardanol) | kg | 0.50% | |
| 36 | 20089310 | Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos) | kg | 1.30% | |
| 37 | 20089390 | Other | kg | 1.30% | |
| 38 | 20089915 | Blueberries | kg | 1.30% | |
| 39 | 20089995 | Blueberries | kg | 1.30% | |
| 40 | 21069051 | Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% vol., determined at 20°C | kg | 0.90% | |
| 41 | 21069059 | Other | kg | 0.90% | |
| 42 | 22029921 | Cranberry products | l | 0.50% | |
| 43 | 22029929 | Other | l | 0.50% | |
| 44 | 22029931 | Cranberry products | l | 0.50% | |
| 45 | 22029939 | Other | l | 0.50% | |
| 46 | 22029991 | Cranberry products | l | 0.50% | |
| 47 | 22029999 | Other | l | 0.50% | |
| 48 | 28419010 | Ammonium metavanadate | kg | 0.80% | |
| 49 | 28419090 | Other | kg | 0.80% | |
| 50 | 29159011 | Acetyl chloride | kg | 0.70% | |
| 51 | 29159012 | Propionyl chloride | kg | 0.70% | |
| 52 | 29159096 | Triethyl orthoformate | kg | 0.70% | |
| 53 | 29163410 | Phenylacetic acid | kg | 0.70% | |
| 54 | 29163490 | Other | kg | 0.70% | |
| 55 | 29171921 | Malonic acid | kg | 0.70% | |
| 56 | 29171922 | Diethyl malonate | kg | 0.70% | |
| 57 | 29171929 | Other | kg | 0.70% | |
| 58 | 29183070 | Methyl alpha-phenylacetoacetate | kg | 0.70% | |
| 59 | 29189940 | P-2-P methyl glycidic acid and its esters | kg | 0.70% | |
| 60 | 29221930 | DL-2 Aminobutanol | kg | 0.70% | |
| 61 | 29224310 | Anthranilic acid | kg | 0.70% | |
| 62 | 29224390 | Other | kg | 0.70% | |
| 63 | 29242991 | Alpha-phenylacetoacetamide | kg | 0.70% | |
| 64 | 29242999 | Other | kg | 0.70% | |
| 65 | 29270020 | Azobisisobutyronitrile (AIBN) | kg | 0.70% | |
| 66 | 29322040 | Gibberellic acid | kg | 0.70% | |
| 67 | 29322050 | Aceto butyrolactone | kg | 0.70% | |
| 68 | 29329930 | Artemisinin | kg | 0.70% | |
| 69 | 29329940 | 3,4-MDP-2-P methyl glycidic acid | kg | 0.70% | |
| 70 | 29329950 | 3,4-MDP-2-P methyl glycidate | kg | 0.70% | |
| 71 | 29333220 | Piperidine | kg | 0.70% | |
| 72 | 29333230 | Mepiquate chloride | kg | 0.70% | |
| 73 | 29333970 | 4-Piperidone | kg | 0.80% | |
| 74 | 29333980 | 1-Boc-4-piperidone | kg | 0.80% | |
| 75 | 29333991 | Norfentanyl | kg | 0.80% | |
| 76 | 29333999 | Other | kg | 0.80% | |
| 77 | 29349950 | Thymidine | kg | 0.80% | |
| 78 | 29394110 | Ephedrine | kg | 1.40% | |
| 79 | 29394190 | Other | kg | 1.40% | |
| 80 | 29394210 | Pseudoephedrine (INN) | kg | 1.40% | |
| 81 | 29394290 | Other | kg | 1.40% | |
| 82 | 29394410 | Norephedrine | kg | 1.00% | |
| 83 | 29394490 | Other | kg | 1.00% | |
| 84 | 29396310 | Lysergic acid | kg | 0.70% | |
| 85 | 29396390 | Other | kg | 0.70% | |
| 86 | 33021011 | Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% vol., determined at 20°C | kg | 0.70% | |
| 87 | 33021019 | Other | kg | 0.70% | |
| 88 | 33021091 | Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% vol., determined at 20°C | kg | 0.70% | |
| 89 | 33021099 | Other | kg | 0.70% | |
| 90 | 39232991 | Biodegradable | kg | 0.90% | |
| 91 | 39232999 | Other | kg | 0.90% | |
| 92 | 41041110 | Wet blues | kg | 0.50% | |
| 93 | 41041190 | Other | kg | 0.50% | |
| 94 | 41041910 | Wet blues | kg | 0.50% | |
| 95 | 41041990 | Other | kg | 0.50% | |
| 96 | 41051010 | Wet blues | kg | 0.50% | |
| 97 | 41051090 | Other | kg | 0.50% | |
| 98 | 41062110 | Wet blues | kg | 0.50% | |
| 99 | 41062190 | Other | kg | 0.50% | |
| 100 | 41063110 | Wet blues | kg | 0.50% | |
| 101 | 41063190 | Other | kg | 0.50% | |
| 102 | 41069110 | Wet blues | kg | 0.50% | |
| 103 | 41069190 | Other | kg | 0.50% | |
| 104 | 48239040 | Kites | kg | 1.00% | |
| 105 | 73051131 | Clad, plated or coated | kg | 0.90% | |
| 106 | 73051139 | Other | kg | 0.90% | |
| 107 | 73051141 | Clad, plated or coated | kg | 0.90% | |
| 108 | 73051149 | Other | kg | 0.90% | |
| 109 | 73051231 | Clad, plated or coated | kg | 0.90% | |
| 110 | 73051239 | Other | kg | 0.90% | |
| 111 | 73051241 | Clad, plated or coated | kg | 0.90% | |
| 112 | 73051249 | Other | kg | 0.90% | |
| 113 | 73051931 | Clad, plated or coated | kg | 1.00% | |
| 114 | 73051939 | Other | kg | 1.00% | |
| 115 | 73051941 | Clad, plated or coated | kg | 1.00% | |
| 116 | 73051949 | Other | kg | 1.00% | |
| 117 | 73053111 | Of iron | kg | 1.00% | |
| 118 | 73053119 | Other | kg | 1.00% | |
| 119 | 73053121 | Clad, plated or coated | kg | 1.00% | |
| 120 | 73053129 | Other | kg | 1.00% | |
| 121 | 73053131 | Clad, plated or coated | kg | 1.00% | |
| 122 | 73053139 | Other | kg | 1.00% | |
| 123 | 73053911 | Of iron | kg | 1.00% | |
| 124 | 73053919 | Other | kg | 1.00% | |
| 125 | 73053921 | Clad, plated or coated | kg | 1.00% | |
| 126 | 73053929 | Other | kg | 1.00% | |
| 127 | 73053931 | Clad, plated or coated | kg | 1.00% | |
| 128 | 73053939 | Other | kg | 1.00% | |
| 129 | 73061931 | Clad, plated or coated | kg | 0.90% | |
| 130 | 73061939 | Other | kg | 0.90% | |
| 131 | 73061941 | Clad, plated or coated | kg | 0.90% | |
| 132 | 73061949 | Other | kg | 0.90% | |
| 133 | 81019920 | Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil | kg | 0.50% | |
| 134 | 84159010 | Separately presented indoor units or outdoor units for split-system air conditioning machines | u | 0.50% | |
| 135 | 84159090 | Other | kg | 0.50% | |
| 136 | 84219910 | Reverse Osmosis (RO) membrane element for household type filters | u | 0.90% | |
| 137 | 84219990 | Other | u | 0.90% | |
| 138 | 85079020 | Battery separators | kg | 0.70% | |
| 139 | 85291093 | Other, for apparatus of headings 8525 to 8527 | u | 0.70% | |
| 140 | 85299030 | Other, for apparatus of headings 8525 to 8527 | u | 0.70% | |
| 141 | 86090010 | Refrigerated containers | u | 1.70% | |
| 142 | 86090090 | Other | u | 1.70% |