Government of India
Ministry of Finance
Department of Revenue
Kind attention is invited to Para 6 of DOR Circular No.85/99-Cus dated 23.12.99 in terms of which TRA facility under DEPB Scheme has been extended for import only from Sea-ports, airports, ICDs, LCs which are notified in DEPB Customs Notification No.34/97-Cus.
2. Representation have been received in the Board that in respect of exports permitted from a non-notified place b the Commissioner of Customs in terms of proviso to Notification No.34/97-Cus., the DEPB scrip (issued with port of registration for such non-notified place) often remains unutillised. This is because such exports are made from LCs to countries like Pakistan, Nepal, & Bangaladesh from where there is hardly any scope for import of goods. As the gateway route through such LCSsis limited, trade has been demanding that TRA facility should be made available to such DEPB scips to ensure proper utilisation.
3. The issue has been examined in Board. It has been decided that in order to ensure proper utilisation of DEPB scips issued with port of registration for a non-notified place, TRA facility shall be extended to as to permit import against it from any of the sea-ports or airports notified in DEPB Customs Notification No.34/97 dated 7.4.97.
4.The Customs Houses, who issued such TRAs in terms of Para3 above, shall keep a record of the TRA issued against each DEPB scrip in Licence Registers. The TRA would be issued indicating details of description, value and quantity of the goods as well as the notified sea-port /airport through which import would be permitted. The DEPB Sr. No., date of issue and the extent of duty entitlement in the DEPB scrip shall also be indicated in the TRA for faciliating imports. The Custom House receiving the TRA shall send details of imports affected to the concerned Custom House details of the use of TRAs and actual imports made against the DEPB scrip from other sea-ports/airports in relevant register. The Asstt. Commissioner /Dy.Commissioner incharge of the Custom Houses (who issues TRA) shall be responsible for maintaining proper account of goods actually imported against DEPB scrip through TRA facility to ensure that only the quantity/value of materials as specified in the DEPB scrip are imported & there is no misuse of this facility.
5.Receipt of this Circular may please be acknowledged. Difficulties, if any, in the implementation of these instructions may be brought to Board”s notice.
6.This Circular supercedes Board”s Circular No. 47/2001-Cus. dated 31.08.2001.