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Notified on 1/4/1997, the DEPB Scheme consisted of (a) Post-export DEPB and (b) Pre-export DEPB. The pre-export DEPB scheme was abolished w.e.f. 1/4/2000. Under the post-export DEPB, which is issued after exports, the exporter is given a duty entitlement Pass Book Scheme at a pre-determined credit on
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Duty
Entitlement Pass Book Scheme (DEPB) is an export incentive scheme. The objective of DEPB is to neutralise the incidence of Customs duty on the import content of the export product. The neutralisation shall be provided by way of grant of duty credit against the export product. Under the DEPB, an
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The DEPB Rates are applied on the basis of FOB value or value cap whichever is lower. For example, if the FOB value is Rs.700/- per piece, and the value cap is Rs.500/- per piece, the DEPB rate shall be applied on Rs.500/-. The DEPB rate and the value cap shall be applicable as existing on the date
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In such cases 98% of the credit amount debited against DEPB for the export of such goods is generated by the concerned
Commissioner of Customs in the form of a Certificate, containing the amount generated and the details of the original DEPB. On the basis of certificate, a fresh DEPB is issued by
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the concerned DGFT Regional
Authority. It is important to note that the issued DEPB have the same port of registration and shall be valid for a period equivalent to the balance period available on the date of import of such defective/unfit
509:(Pune), Pitampur (Indore), Rudrapur (Nainital), Salem Singanalur, Surat, Tirupur, Udaipur, Vadodara, Varanasi, Waluj, Bhilwara, Pondicherry, Garhi-Harsaru, Bhatinda, Dappar, Chheharata (Amritsar), Karur, Miraj and Rewari.
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The benefit of DEPB schemes is available on the export products having extraneous material up to 8% by material up to 5% shall be ignored and the DEPB rate as notified for that export product is to be allowed.
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DEPB Scheme is issued only on post-export basis and pre/export DEPB Scheme has been discontinued. The provisions of DEPB Scheme are mentioned in Para 4.3 and 4.3.1 to 4.3.5 of the
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In case of return of any exported goods, which has been found defective or unfit for use may be again exported according to the exim guidelines as mentioned by the
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against each such export product shall not exceed 50% of
Present Market Value (PMV) of export product. During export, exporter shall
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and to promote export of new products. However, provisional DEPB rates would be valid for a limited period of time during which
197:(CIF) value of inputs used in the export product, as per SION. Such data and information is usually obtained from the concerned
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However PMV declaration shall not be applicable for products for which value cap exists irrespective of DEPB rate of product.
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Policy or Exim Policy. One significant change in the new DEPB Scheme is that in terms of Para 4.3.5 of the Exim Policy even
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exporter may apply for credit, as a specified percentage of FOB value of exports made in freely convertible currency.
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Policy relating to the Duty
Exemption/Remission Scheme is prescribed in Chapter 4 of the Policy-Sourrnment of India
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the FOB value. The DEPB rates allows import of any items except the items which are otherwise restricted for
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Caps fixed on certain items but there would be no verification of
Present Market Value (PMV) on such items.
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In respect of products where rate of credit entitlement under DEPB Scheme comes to 10% or more, amount of
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Some additional facilities as listed below have been provided for better implementation of the DEPB Rates
149:, components of writing instruments and watches are thus not eligible for benefit under the DEPB scheme.
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145:. Items such as Gold Nibs, Gold Pen, Gold watches etc. though covered under the generic description of
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The
Government of India review the DEPB rates after getting the appropriate an export import data on
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paid in cash on inputs used in the manufacture of export product shall be eligible for brand rate of
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as per rules framed by
Department of Revenue which was not mentioned in the earlier DEPB Scheme.
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on shipping bill that benefit under DEPB Scheme would not exceed 50% of PMV of export product.
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LCS: Ranaghat, Singhabad, Raxaul, Jogbani, Nautanva ( Sonauli), Petrapole and
Mahadipur.
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have been added for availing facilities under the Duty
Exemption Scheme, including DEPB.
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The exports/imports made from the specified ports given shall be entitled for DEPB.
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and the land Customs station at Ranaghat Mallanpur, Moradabad, Meerut Nagpur,
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DEPB scheme likely to be extended till March 31-Source-Financial Chronicle
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The threshold limit of Rs. 200 million for fixing new DEPB rates removed.
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The main objective behind the provisional DEPB rates is to encourage
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of exports as defined in paragraph 15.15 of Handbook (Vol.1).
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Credit given under DEPB Schemes is utilized for payment of
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DEPB rates rationalized to account for the changes in
614:DEPB scheme has been withdrawn since October 2015.
46:. Unsourced material may be challenged and removed.
271:of details of exports made under DEPB Schemes.
590:Re-export of goods imported under DEPB Scheme
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556:Credit under DEPB and Present Market Value
453:, Daulatabad, (Wanjarwadi and Maliwada),
106:Learn how and when to remove this message
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7:
44:adding citations to reliable sources
516:The exports made to the following
119:DEPB (Duty Entitlement Pass Book )
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693:Custom and excise duties in India
520:(SEZ) are also entitled to DEPB.
267:at ports to maintain a separate
205:Implementation of the DEPB Rates
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255:for regular fixation of rates.
31:needs additional citations for
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55:"Duty Entitlement Pass Book"
195:Cost, Insurance and Freight
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575:Utilization of DEPB credit
199:Export Promotion Councils
129:provided to Exporters in
688:Foreign trade of India
610:Closure of DEPB Scheme
518:Special Economic Zones
505:, Gauhati (Amingaon),
247:would furnish data on
172:Benefits of DEPB Rates
596:Department of Revenue
263:It is necessary for
259:Maintenance of Record
235:Provisional DEPB Rate
275:Port of Registration
181:Review of DEPB Rates
125:incentive scheme of
40:improve this article
147:writing instruments
635:2009-06-07 at the
127:Indian Government
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433:ICDs :
379:Bhubaneshwar
352:Nagapattinam
350:(Magdalla),
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265:Custom House
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223:A number of
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38:Please help
33:verification
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524:SEZ :
325:Nhava Sheva
283:Sea Ports:
162:excise duty
682:Categories
618:References
479:Jallandhar
451:Coimbatore
416:Trivandrum
389:Coimbatore
369:Airports:
66:newspapers
544:, FALTA,
526:Santacruz
471:Hyderabad
463:Faridabad
457:, Dighi (
443:Bangalore
439:Ahmedabad
404:Hyderabad
394:Complex,
392:Air Cargo
375:Bangalore
371:Ahmedabad
360:Dharamtar
341:Tuticorin
309:Mangalore
189:value of
96:July 2009
651:Archived
633:Archived
495:Ludhiana
420:Varanasi
412:Srinagar
364:Jamnagar
329:Paradeep
313:Mormugao
301:Kakinada
245:exporter
584:customs
566:declare
542:Chennai
499:Madurai
483:Jodhpur
447:Bhiwadi
428:Chennai
386:Kolkata
333:Pipavav
321:Chennai
289:Kolkata
191:exports
143:imports
80:scholar
581:Indian
562:credit
530:Kandla
507:Pimpri
487:Kanpur
475:Jaipur
467:Guntur
424:Nagpur
408:Jaipur
396:Cochin
382:Mumbai
317:Mundra
305:Kandla
293:Cochin
285:Mumbai
269:record
253:import
249:export
123:export
121:is an
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604:goods
586:duty
550:NOIDA
546:Surat
534:Kochi
503:Nasik
455:Delhi
400:Delhi
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426:and
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59:news
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