UPSC Prelims Practice Questions — Centre restores RoDTEP benefits for exporters

Q1. What was the budgetary allocation earmarked for the RoDTEP scheme in the Union Budget 2025-26 — its highest allocation to date?

  • A. Rs. 15,070 crore
  • B. Rs. 16,000 crore
  • C. Rs. 18,232 crore
  • D. Rs. 21,500 crore

Q2. Which authority operationally administers the RoDTEP scheme and issued the 2026 notifications rationalising and then restoring its rates?

  • A. Directorate General of Foreign Trade (DGFT), Department of Commerce
  • B. Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue
  • C. Directorate General of Trade Remedies (DGTR)
  • D. Department for Promotion of Industry and Internal Trade (DPIIT)

Q3. With reference to the 2026 RoDTEP rate episode, consider the following statements. Which of the above is/are NOT correct?

  1. The restriction of applicable rates to 50% of notified rates was imposed via DGFT Notification No. 60/2025-26 dated 23 February 2026.
  2. The 50% reduction did not apply to export products falling under ITC HS Chapters 01 to 24.
  3. The full rates and value caps were restored with effect from 23 March 2026.
  4. RoDTEP was introduced to replace the Duty Drawback (DBK) scheme.
  • A. 1 and 2
  • B. 2 and 3
  • C. 4 only
  • D. 3 and 4

Q4. Which one of the following precisely describes what the RoDTEP scheme remits to exporters?

  • A. Embedded central, state and local duties and taxes incurred on exported products that are not refunded under any other mechanism
  • B. A direct cash subsidy linked to incremental growth in the value of merchandise exports
  • C. Customs duties paid on imported inputs physically incorporated into the exported goods
  • D. The unutilised GST input tax credit accumulated on inputs used for exports