The Directorate General of Foreign Trade (DGFT), in a notification dated September 30, said the scheme would continue to cover exports made by Domestic Tariff Area units, Advance Authorisation holders, Special Economic Zone units and Export Oriented Units.
The government also kept the existing RoDTEP rates and value caps unchanged during the extended period.
Also Read: RoDTEP scheme extension likely for exporters as September 30 deadline nears
What the extension meant for exporters
The extension provided continuity to exporters receiving refunds for eligible duties, taxes and levies incurred during the manufacture and distribution of goods, where such costs were not reimbursed through any other mechanism at the central, state or local level.
The government said the other terms and conditions governing the scheme would also remain unchanged.
The move came as the existing tenure of the scheme was due to end on September 30. PTI had reported on Tuesday, citing an official, that the government was likely to extend the programme beyond the deadline.
RoDTEP rates remained unchanged
Under the scheme, refund rates had ranged from 0.3% to 3.9%, depending on the exported product, according to the PTI report published on Tuesday.
With the latest notification, these existing rates and the applicable value caps remained in place through December 31.
Why RoDTEP matters
RoDTEP was introduced in 2021 to refund embedded taxes and duties that were not rebated through other mechanisms, helping prevent such costs from being built into the price of Indian goods sold in overseas markets.
The scheme had a budget allocation of ₹18,232 crore in 2025-26, while the allocation was reduced to ₹10,000 crore for the current financial year, according to the PTI report.
The latest extension therefore gave exporters a three-month continuation of the existing remission framework without any change in rates, value caps or other scheme conditions.