The Department of Commerce issued Notification No. 15/2026-27 on 30 April 2026 to revise the schedules under the Remission of Duties and Taxes on Exported Products scheme. The revision applies to Appendix 4R for exports from the Domestic Tariff Area and to Appendix 4RE for exports by Advance Authorisation, Export Oriented Unit and Special Economic Zone units. The change was required because the Finance Act, 2026 amended the First Schedule to the Customs Tariff Act, 1975, and the export remission schedules had to be brought in line with the new tariff structure.
The notification is technical but important for exporters because remission benefits are processed through tariff-line mapping in the Customs Automated System. The revised RoDTEP schedules cover 194 tariff lines. They add 142 new 8-digit tariff lines, delete 50 tariff lines and modify descriptions in 2 tariff lines. The updated schedules take effect from 1 May 2026 so that eligible export claims can continue without a gap after the tariff changes.
The Department said the alignment would reduce classification-related ambiguity, keep Customs tariff entries and RoDTEP schedules consistent and enable smoother processing of claims. It described the measure as RoDTEP-specific and linked it to ease of doing business for exporters. The administrative purpose is to avoid system-level discrepancies, ensure timely convergence of related compliance frameworks and maintain continuity in remission of eligible duties, taxes and levies on exported products. For exam purposes, the update shows how trade facilitation often depends on precise back-end alignment between fiscal law, tariff classification and export incentive delivery.