Department of Commerce Notifies Revised Remission of Duties and Taxes on Exported Products (RoDTEP) Schedules for Alignment with Amended Customs Tariff

• RoDTEP = Remission of Duties and Taxes on Exported Products — a WTO-compliant export-incentive scheme that refunds embedded central, state and local duties/taxes not rebated under any other mechanism (e.g., VAT on fuel, mandi tax, electricity duty).
• Department of Commerce has issued Notification No. 15/2026–27 dated 30 April 2026 to align RoDTEP tariff lines with the amended First Schedule to the Customs Tariff Act, 1975.
• Relevant for GS-III (economy, external trade, WTO) and Prelims (schemes, statutory base, trade architecture).