Eximkey India DGFT, Customs, Excise, Export Import policy, Foreign Trade Policy and export import data.

DGFT Foreign Trade Policy Foreign Trade Policy (upto 07/04/2006) Para 4.3

DUTY ENTITLEMENT PASSBOOK SCHEME

Duty Entitlement Passbook Scheme (DEPB)

4.3

The objective of DEPB is to neutralise the incidence of Customs duty on the import content of the export product. The neutralisation shall be provided by way of grant of duty credit against the export product.

The DEPB scheme will continue to be operative until it is replaced by a new scheme which will be drawn up in consultation with exporters.

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