The notification aligns the RoDTEP framework with changes introduced in the First Schedule of the Customs Tariff Act, through the Finance Act 2026. As part of the revision, 142 tariff lines have been added, 50 tariff lines deleted, and descriptions of 2 tariff lines modified at the 8-digit level. Updated HS codes along with applicable RoDTEP rates and value caps have been made available on the DGFT portal.