POL CIR NO. 30/(RE-2000)/2000-2001 Dated 03-10-2000 Subject:- Export under DEPB Scheme through Land Customs.
Attention is invited to paragraph 7.43 of Hand Book of Procedure (Vol.I)(RE-2000) under which the Licencing Authority has to ensure that while issuing the DEPB, the Shipping Bill No. and date. FOB Value in Indian Rupee as per Shipping Bills and description of the Export Product are endorsed on the DEPB. Some representations have been received in this office in which the exporters have stated that in case of exports made to neighboring countries through Land Custom Stations, shipping bills are substituted by the bill of exports. On a careful examination of this issue , it is felt that the non -inclusion of bill of export in the context of issuance of DEPB under the above paragraph is an inadvertent omission though it is impliedly an acceptable document in the spirit of the Exim Policy applicable in such cases. Since the bill of export is not mentioned in the above paragraph, the exporters are facing difficulties in claiming the DEPB benefits again such exports. Central Board of Excise and Customs has informed that the two Land Customs Stations, namely Petrapole and Ranaghat are already notified under DEPB Scheme.
Therefore, in case of Export through notified Land Custom Stations as above (or to be notified in future) , the Bill of Export may be accepted as a relevant export document in place of Shipping Bill for the purpose of issuing DEPB in accordance the procedure laid down under the said paragraph 7.43 of the HandBook of Procedure (VOL.I).
This issues with the approval of the DGFT
(A.K.Srivastava)
Dy. Director General of Foreign Trade
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