RoDTEP & Foreign Trade Policy Updates 2026: What Changed for Exporters

India's Foreign Trade Policy 2023 was designed as a "living document" — rather than a fixed policy that runs its course and gets replaced, it stays in force indefinitely and evolves through periodic notifications. For exporters, that means the specific rates and procedures you rely on today can change through a single DGFT notification, often with limited advance notice. Here are the recent updates worth knowing.

RoDTEP Extended to EOUs and SEZs

One of the more significant recent changes: RoDTEP (Remission of Duties and Taxes on Exported Products) benefits were extended to Export Oriented Units (EOUs) and Special Economic Zones (SEZs) effective 1 June 2025. Previously, businesses operating under the EOU or SEZ framework were excluded from RoDTEP — this extension brings a meaningful segment of India's export sector into a scheme that was otherwise unavailable to them, improving the economics of embedded tax remission for those units.

Export Incentives Now Claimable on Rupee-Settled Trade

Historically, benefits under schemes like Advance Authorisation, Duty-Free Import Authorisation (DFIA), and EPCG were only available when export payments were realised in a foreign currency. Following amendments aligned with the RBI's push to internationalise the rupee, exporters can now claim these benefits even when trade is settled in Indian Rupees — relevant for realisation of export proceeds under Advance Authorisation, DFIA, and EPCG specifically. This matters increasingly as more bilateral trade arrangements explore rupee settlement as an alternative to dollar-denominated trade.

Other Recent FTP Amendments to Track

• Para 4.63 updates — recent amendments affecting specific duty exemption scheme provisions under the FTP's input/raw material import framework
• Import policy alignment for ITC-HS Chapter 71 — synced with recent Finance Act changes, relevant for exporters and importers dealing in precious metals and stones
• Port-specific import restrictions — the DGFT has also introduced targeted restrictions on imports from specific countries via specific ports, which exporters sourcing inputs internationally should verify don't affect their supply chain

Why "Living Document" Policy Means You Can't Set and Forget

Because FTP 2023 has no fixed end date, the government introduces changes through notifications rather than periodic full overhauls — which means the specific RoDTEP rate for your product, your EPCG obligation terms, or your Advance Authorisation conditions today may already be superseded by a notification you haven't seen yet. Subscribing to DGFT notifications directly, or working with a compliance partner who tracks them, is the practical way to avoid relying on an outdated rate or provision.

What Exporters Should Check Right Now

If your business operates as an EOU or within an SEZ, it's worth confirming whether you're now eligible for RoDTEP benefits you previously assumed didn't apply to you. If you regularly settle export trade in rupees rather than foreign currency, check whether your incentive claims under Advance Authorisation, DFIA, or EPCG have been affected by the rupee settlement amendment — this could mean incentives you're now eligible for but haven't been claiming.

FTP updates rarely make headlines the way tax reforms do, but for exporters relying on these schemes, missing an amendment can mean leaving eligible incentives unclaimed for months.