Circular No. 30/98-Customs
F.No. 609/619/97 -DBK
Government of India
Ministry of Finance
Department of Revenue, New Delhi
Subject : FOB Value of exports done through land customs stations – for calculation of drawback/DEPB entitlements.
It has come to the notice of the Board that different yard stick is being adopted at various Customs Houses to Calculate the FOB value of exports undertaken from Land Customs Stations for calculation of drawback/DEPB entitlement as a percentage of FOB value of exports.
2. It has been decided that for exports undertaken from various Land Customs Stations, the FOB value will be taken to include the cost of domestic transportation from the point of loading of export goods, anywhere in India, upto the Land Customs Stations from which export is being effected. The cost of international transportation beyond the Indian Land Customs Station, into the neighbouring country, will be excluded from the FOB value.