The JNPT, Nhava Sheva, Customs Maharashtra, vide PN No. 128/2026 dated 08 October 2026, has announced the suspension of RoDTEP scroll-out for 850 Importer Exporter Codes (IECs) due to non-filing of the Annual RoDTEP Return (ARR) for FY 2023–24, in terms of Para 4.94 of the HBP, 2023.
Earlier, the DGFT, vide PN No. 27/2024–25 dated 23 October 2024, introduced the requirement for filing an Annual RoDTEP Return (ARR) for eligible exporters whose total RoDTEP claims exceeded ₹1 crore in a financial year. For F.Y 2023–24, the original deadline for filing the ARR was 31.03.2025. Further, delayed filing with composition fee of ₹10,000 up to 30.06.2025 and of ₹20,000 thereafter.
Subsequently, DGFT, vide Public Notice No. 46/2025–26 dated 05 February 2026, extended the deadline for filing the ARR for FY 2023–24 from 30.11.2025 to 31.03.2026, subject to payment of a composition fee of ₹15,000.
Despite the extension, RoDTEP scroll-out has been suspended for the 850 IECs identified in the JNCH public notice due to non filing of the Annual return.
Exporters should verify whether their IECs are included in the list of 850 IECs annexed to the public notice. If their IECs are listed, they should ensure compliance with the applicable ARR filing requirements and approach DGFT for continue availing RoDTEP benefit.
Annual Return Mandate for Exporters under RoDTEP Scheme
The Directorate General of Foreign Trade (DGFT), through Public Notice No. 27/2024-25 dated 23.10.2024, has introduced new compliance requirements for exporters under the RoDTEP Scheme.
With the addition of Para 4.94 to Chapter 4 of the Foreign Trade Policy (FTP), exporters must now submit detailed information regarding actual duties or taxes incurred on exported goods to claim remission under the RoDTEP Scheme, which has come as a surprise to many in the exporting community.
Who Needs to Comply?
Exporters who claimed RoDTEP duty credits exceeding ₹1 crore in FY 2023-24 must submit the required data as per Format Appendix-4RR by March 31, 2025, and similarly in any subsequent financial years.
Key Points About the Annual Return
The ARR must be submitted by March 31 of the following year. For RoDTEP claims made in FY 2023-24, the submission deadline is March 31, 2025.
Exporters need to furnish comprehensive data product-wise for each product including:
Exporter must declare no duties, taxes, or levies exempted or remitted under any other scheme are included in the RoDTEP claim
Also, the amount of rodtep claimed is not more than duties and taxes paid in the same period.
A composition fee of ₹10,000 will apply for submissions made within three months after the deadline. For delays beyond three months, the fee increases to ₹20,000.
Failure to submit the ARR will result in the denial of RoDTEP benefits and a halt to further scrolls under the scheme.
Exporters must maintain records of the ARR for at least five years to be available for assessment or audit by the authorities
The ARR filed may also be assessed periodically for scrutiny of any discrepancies in amount of inputs used in export production and amount of actual tax & duties incurred upon which scrip holder will be liable to refund/surrender any excess claim.
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