CUSTOMS CIRCULAR No.85/1999-CUS DATE 23rd December, 1999

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

(This circular has been supersited vide cus Cir No.38/99 dated 25.6.99)

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. to permit imports from Delhi, Mumbai, Calcutta and Chennai against DEPB scrips registered at any of the above ports. Further relaxation were allowed by subsequent circular (the latest being 38/99-cus. dated 25.6.99).

3. Reference 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 duty requirement for imports, which 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 under DEPB Scheme vide Notification No.34/97-Customs dated 7.4.97 as amended up-to-date, may be allowed to import good at any of these notified sea-port /airport/ICD / LCS.

6. The facility is only applicable to imports and not to export 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 ReleaseAdvice (TRA) from the port of registration to the Customs 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 facilities 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.

Sd/-
(Sandeep Ahuja)
Under Secretary (DBK)

(Please refer CUS CIR NO.25/2003 DATE 01/04/2003)

(Please see Cus Cir No.66/2001 Date 19/11/2001)

(Please see Cus Cir No.47/2001 Date 31/08/2001)

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