Issuance of DEPB and other duty credit certificates/ DFRC against lost EP copy of the Shipping Bills

4.52

In case where EP copy of the Shipping Bill has been lost, the DEPB and other duty credit certificates /DFRC claim can be considered subject to submission of the following documents:-

a) A duplicate/certified copy of the Shipping Bill issued by the Customs authority in lieu of original;

b) An application fee equivalent to 2% of the DEPB or other duty credit entitlement or 1% of DFRC entitlement, as the case may be, in respect of lost Shipping Bills. However, no fee shall be charged when the Shipping Bill is lost by the Government agencies and a documentary proof to this effect is submitted;

c) An affidavit by the exporter about the loss of Shipping Bills and an undertaking to surrender it immediately to the concerned licencing authorities, in case the same is found subsequently.

d) An indemnity bond by the exporter to the effect that he would indemnify the Government for the financial loss if any on account of DEPB or other duty credit certificate /DFRC issued against lost Shipping Bills.

The Customs authority, before allowing clearance, shall ensure that no DEPB/DFRC benefit has been availed against the same shipping bill.