F.No. 605/114/97-DBK
Circular No.38/1999-Cus dated 25/6/1999Subject: Facility for permitting imports under DEPB Scheme at various Ports/Airports/ICDs through TRA Procedure.
Please refer to Board's Circular
Nos.10/97-Cus.dated 17.4.97,
28/97-Cus. dated 30.7.97 regarding DEPB Scheme and TRA facility thereunder.
2. Para 6 of Circular No. 10/97-Cus. provided that, under DEPB Scheme, imports and exports can be undertaken only from the port of registration of the DEPB scrip. This condition was relaxed by issue of Circular No. 28/97-Cus. to permit imports from Delhi, Mumbai, Calcutta and Chennai, for DEPB Scrips registered at any of these ports. Further relaxations were provided by later circulars.
3. Reference from various other Ministries our field formations, as well as representations from various exporters organisations have been received for general relaxation of TRA facility, under DEPB Scheme, to permit imports at all ports etc.
4. The issues has been examined in the Board in regard to the expertise and facility of assessment available at various Ports/Airports/ICDs and it has been decided that the DEPB holders whose DEPB scrips are registered at any of the following sea-ports/airports/ICDs may be allowed to import goods at any of the following sea-ports/Airport/ICDs:
I) Sea-ports at Mumbai, Calcutta, Cochin, Kandla, Mangalore, Marmugao, Chennai, Nhava Sheva, Kakinada, Visakhpatnam, Haldia, Tuticorin, Paradeep, Sikka, Pipavav and Hazira.
II) Airports at Ahmedabad, Bangalore, Mumbai, Calcutta, Delhi, Hyderabad, Chennai and Coimbatore, and
III) ICDs at Bangalore, Delhi, Moradabad, Ludhiana, Hyderabad, Agra, Faridabad, Guntur, Surat, Ahemadabad, Kanpur, Pitampur, Malanpur, Nagpur, Varanasi, Jaipur, Jodhpur, Coimbatore, Tirupur, Salem and Singganalur.
5. In addition to the facility provided in Para 4 above. I) ICD, Nagpur, CFS, Nagpur and Nagpur Airport will be treated as a single port.
II) ICD Varanasi and Air Cargo Complex, Varanasi will be treated as a single port.
To clarify the distinction between Para 4 & 5 above, as an example, for a DEPB scrip registered at C.F.S Nagpur, import can be made at any of the ports mentioned in Para 5(I) above but not at ports mentioned in Para 4 and 5(II), & vice-versa.
6. This facility is only applicable to imports and not to exports. In respect of other ports, the DEPB holders must import at the same port where the DEPB book is registered.
7. This Circular supersedes all earlier circulars issued on this subject.
8. 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 who will keep these details in the register.
Sd/-
(Sandeep Ahuja)
Under Secretary (Drawback)
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