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Facility for permitting imports under DEPB Scheme at various ports/
airports/ ICDs/ LCS through TRA procedure
Circular No. 85 dated 23rd
December 1999
This circular
supersedes Board's Circular No. 38/
99cus. dated
25.6.99 issued from the file of even number.
2.
Para 6 of Circular No. 10/ 97-Cus. provides that under DEPB Scheme, imports
and exports can be undertaken only from the port of registration of the DEPB
scrip i.e. from the same port. This condition was relaxed by issue of Circular
No. 28/ 97-cus. to
permit imports from Delhi, Mumbai, Calcutta and Chennai against DEPB scrips
registered at any of the above ports. Further relaxation were allowed by
subsequent circular (the latest being 38/ 99-cus. dated 25.6.99).
3. Reference
from various other Ministries, as well as representations from various exporters
organisations have been received for general relaxation of TRA facility under
the DEPB scheme to permit imports at all ports.
4. For
a number of customs stations, recommendations have been made by Chief
Commissioners/ Commissioners to extend the benefit of the facility. It has also
been observed that the DEPB Scheme now stands extended to a number of smaller
customs stations and new ICDs. At such locations, there would be a mis-match
between imports & exports, as the DEPB scrips generated against exports
would not match with duty requirement for imports, which affect optimal
utilisation of the DEPB scheme.
5.
The issue has been examined in the Board and it has been decided that the
DEPB holders whose scrips are registered at any sea-port/ airport/ ICD/ LCS
which has been under DEPB Scheme vide Notification No.34/
97-Customs dated
7.4.97 as amended up-to-date, may be allowed to import good at any of these
notified sea-port/ airport ICD/ LCS.
6. The
facility is only applicable to imports and not to export in respect of customs
Stations which are not notified under Notification No.34/ 97 cus., the DEPB
holders must import at the same port where the DEPB book is registered.
7. The
aforesaid facility will be operated by issue of Telegraphic Release Advice(TRA)
from the port of registration to the Customs 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 facilities imports
against relevant DEPB scrips. The Customs House receiving the TRA will send
details of imports to the Customs House issuing the TRA who will keep these
details in the register.
8. The receipt of
this Circular may please be acknowledged.
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