Circular No. 28/97-Cus.
dated 29/7/97
F.No. 605/114/97-DBK
Government of India
Ministry of Finance
Department of Revenue (CBEC), New Delhi
Subject: Facility for permitting import under DEPB Scheme at Delhi/Mumbai/Calcutta/Chennai through TRA Procedure
Kindly refer to Board’s Circular No. 10/97-Customs dt. 17.4.97.
2. Duty Exemption Pass-Book Scheme (DEPB) allows import and export only from the port of registration. In other words, both import and export have to be made from the same port. This is also provided in para 6 of Board’s Circular No. 10/97-Cus dated 17.4.1997.
3. A suggestion was made by exporters at their meeting with the Prime Minister, and also by DGFT to permit imports from ports other than the registration port so as to facilitate imports by holders of DEPB.
4. The issue has been examined in the Board and it has now been decided that the DEPB holders whose DEPB books are registered at Delhi, Mumbai, Calcutta, and Chennai may be allowed to import goods at any of these ports where the DEPB Book is registered at one of the aforesaid ports. For example, an importer whose DEPB Book is registered at Mumbai, may make imports at any of these four ports viz. at Chennai, Calcutta, Delhi or Mumbai.
5. The aforesaid facility is being extended only to the DEPB holders registered at any of the above mentioned four ports. In respect of all other ports the DEPB holders must import at the same port where the DEPB Book is registered. This facility is only applicable to imports (repeat imports) and not to exports.
6. The aforesaid facility will be operated by issue of a Telegraphic Release Advice (TRA) from the port of registration to the Customs House at which the goods are being imported, indicating the details as to the description, value, quantity of the goods. The DEPB serial number, date of issue, and the extent of duty entitlement in the DEPB Book also must facilitate imports by holders of DEPB be specifically indicated in the TRA against which the imports are proposed to be cleared. The Custom House issuing the TRA will keep details of the imports in the register.
