Commerce Department revises RoDTEP schedules to align with amended Customs Tariff
The Department of Commerce issued Notification No. 15/2026–27 on 30 April 2026 revising RoDTEP schedules across 194 tariff lines to align with Customs Tariff changes made by the Finance Act, 2026, effective 1 May 2026.
Summary
The Remission of Duties and Taxes on Exported Products (RoDTEP) schedules were revised by the Department of Commerce through Notification No. 15/2026–27 dated 30 April 2026. The revision covers Appendix 4R for DTA exports and Appendix 4RE for exports by Advance Authorisation, EOU and SEZ units, in line with amendments to the First Schedule of the Customs Tariff Act, 1975, made through the Finance Act, 2026. It covers 194 tariff lines — 142 new 8-digit lines added, 50 deleted and 2 descriptions modified — and enables implementation in the Customs Automated System from 1 May 2026.
Key facts
- Notification
- No. 15/2026–27, dated 30 April 2026
- Appendices
- 4R (DTA exports); 4RE (AA, EOU, SEZ exports)
- Reason
- Customs Tariff Act 1975 First Schedule amended by Finance Act 2026
- Tariff lines
- 194: 142 added, 50 deleted, 2 modified
- Effective
- 1 May 2026 in Customs Automated System
Practice MCQs 2 questions
How many new 8-digit tariff lines were added to the RoDTEP schedules by Notification No. 15/2026–27?
Show answer
Correct answer: C — 142
The revision covers 194 tariff lines: 142 new 8-digit lines added, 50 deleted and descriptions of 2 modified.
Under the RoDTEP scheme, Appendix 4RE covers exports by which units?
Show answer
Correct answer: A — Advance Authorisation, EOU and SEZ units
Appendix 4R is for DTA exports, while Appendix 4RE is for exports by Advance Authorisation (AA), Export Oriented Unit (EOU) and SEZ units.