SubstitutionFOREIGN_TRADE_POLICY
Official PDF (p. 94)FOREIGN_TRADE_POLICY · RoDTEP & RoSCTL Scheme Updates (FTP 2023)
Extension of RoDTEP Scheme to Advance Authorisation and EOU/SEZ Units
Applicable from 2026-12
Attempt Applicability
2026-06:Excluded
2026-12:Applies
Statutory Comparison
Prior PositionPre-amendment
RoDTEP was restricted to DTA exporters; AA, EOU, and SEZ units were barred.
New PositionAmended
RoDTEP benefits extended to exports under Advance Authorisation, Export Oriented Units (EOUs), and SEZ units to achieve complete zero-rating of hidden taxes. Electronic duty credit scrips valid for 1 year with full transferability.
Affected Syllabus Chapters
indirect-tax-laws-and-practice
export-promotion-schemes-under-foreign-trade-policy
Code: export-promotion-schemes-under-foreign-trade-policy
Authority Document Reference
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