| Date: |
30-04-1998
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| Notification No: |
Customs Circular No 30/1998
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
FOB Value of exports done through land customs stations for calculation of Drawback/ DEPB entitlements
|
|
FOB Value of exports done through land customs stations for calculation
of Drawback/ DEPB entitlements
Circular
No. 30
dated
30th April 1998
It has come to the notice of the Board that
different yardstick is being adopted at various Customs Houses to Calculate the
FOB value of exports undertaken from Land Customs Stations for calculation of
drawback/ DEPB entitlement as a percentage of FOB value of exports.
2. It has been
decided that for exports undertaken from various Land Customs Stations, the FOB
value will be taken to include the cost of domestic transportation from the
point of loading of export goods, anywhere in India, upto the Land Customs
Stations from which export is being effected. The cost of international
transportation beyond the Indian Land Customs Station, into the neighbouring
country, will be excluded from the FOB value.
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