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DGFT Hand Book of Procedures (Pdf)'>Foreign Trade Procedure (wef 05/06/2012) (Pdf) 4.37

4.37

Duty Entitlement Passbook (DEPB) Scheme

Policy relating to Duty Entitlement Passbook (DEPB) Scheme is given in Chapter-4 of FTP. Duty credit under the scheme shall be calculated by taking into account deemed import content of said export product as per SION. VA achieved by export of such product shall also be taken into account while determining the rate of duty credit under the scheme.

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