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Be a Exporter Know more about:

export procedure, requisites
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The scheme is easy to administer and more transparent. The scheme is similar to Cenvat credit scheme. The exporter gets credit when he exports the goods. The credit is on basis of rates prescribed. This credit can be utilised for payment of customs duty on imported goods.


HIGHLIGHTS

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

  • Exports under DEPB scheme are allowed only when DEPB rate for the concerned export product is finalised.

  • Under this scheme, exporters will be granted duty credit on the basis of notified entitlement rates.

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