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

[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.

2. The details of HS Codes as in Para above, along with RoDTEP rates/value caps, are available at the DGFT portal- www.dgft.gov.in under the link ‘Regulations>RoDTEP’.

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]

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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.

Annexure-B Changes in Tariff Items under RoDTEP Schedule 4RE 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.

Annexure-C Changes in Tariff Items under RoDTEP Schedules 4R and 4RE 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.

Annexure-D 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.

Annexure-E Changes in Tariff Items under RoDTEP Schedule 4RE 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.