Eximkey - India Export Import Policy 2004 2013 Exim Policy

DUTY ENTITLEMENT PASSBOOK (DEPB) SCHEME
 

 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. Value addition 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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