DEPB Scheme - Facility for permitting imports under DEPB Scheme at various ports/airports/ICDs/LCS through TRA procedure.

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DEPB Scheme — Facility for permitting imports under DEPB Scheme at various ports/airports/ICDs/LCS through TRA procedure Circular No. 85/99-Cus. Dated 23-12-1999 F. No. 605/114/97-DBK Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs, New Delhi Subject: Facility for permitting imports under DEPB Scheme at various ports/airports/ICDs/LCS through TRA procedure - Regarding This Circular supersedes Board’s Circular No. 38/99-Cus., dated 25-6-1999 [See 1999 (111) E.L.T. T34] issued from the file of even number. 2. Para 6 of Circular No. 10/97-Cus. provides that under DEPB Scheme, imports and exports can be undertaken only from the port of registration of the DEPB scrip i.e. from the same port. This condition was relaxed by issue of Circular No. 28/97-Cus. [See 1997 (94) E.L.T. T17] to permit imports from Delhi, Mumbai, Calcutta and Chennai against DEPB scrips registered at any of the above ports. Further relaxations were allowed by subsequent circulars (the latest being 38/99-Cus., dated 25-6-1999). 3. References from various other Ministries, as well as representations from various exporters organisations have been received for general relaxation of TRA facility under the DEPB Scheme to permit imports at all ports. 4. For a number of customs stations, recommendations have been made by Chief Commissioners/Commissioners to extend the benefit of the facility. It has also been observed that the DEPB Scheme now stands extended to a number of smaller customs stations and new ICDs. At such locations, there would be a mis-match between imports & exports, as the DEPB scrips generated against exports would not match with the duty requirements for imports, which would affect optimal utilisation of the DEPB Scheme. 5. The issue has been examined in the Board and it has been decided that the DEPB holders whose scrips are registered at any sea- port/airport/ICD/LCS which has been notified under DEPB Scheme vide Notification No. 34/97-Customs, dated 7-4-1997 as amended up-to- date, may be allowed to import goods at any of these notified sea- ports/airports/ICDs/LCS. 6. This facility is only applicable to imports and not to exports. In respect of Customs Stations which are not notified under Notification No. 34/97-Cus., the DEPB holders must import at the same port where the DEPB book is registered. 7. The aforesaid facility will be operated by issue of Telegraphic Release Advice (TRA) from the port of registration to the Custom House at which the goods are being imported, indicating the details of description, value and quantity of the goods. The DEPB serial number, date of issue and the extent of duty entitlement in the DEPB book/scrip also must be indicated in TRA, to facilitate imports against relevant DEPB scrips. The Customs House receiving the TRA will send details of imports to the Customs House issuing the TRA who will keep these details in the register. 8. The receipt of this circular may please be acknowledged. This circular was modified by circular Nos. 25/2003-Cus. dated 01-04- 2003, 66/2001-Cus. dated 19-11-2001, 47/2001-Cus. dated 31-08- 2001 and 68/2000-Cus. dated 18-08-2000.

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