Duty Entitlement Pass Book (DEPB), Patparganj, Ballabhgarh, Tughlakabad India

Duty Entitlement Pass Book (DEPB) is a Duty Credit Entitlement issued on Post Export Basis to neutralise the incidence of Customs duty on the import content of the export product.

Under the DEPB scheme, an exporter may apply for credit, as a specified percentage of FOB value of exports, made in freely convertible currency.

Eligibility for claim of DEPB can be ascertained with reference to the DEPB Schedule wherein the description of the export product is either:
  • On basis of manufacturing process i.e. forging, casting, extrusion, etc. or
  • On basis of content i.e. ferrous / non ferrous, alloy / non alloy, etc.

If the export product is not mentioned in the DEPB Schedule, in such case, exporter should undertake the exercise of getting SION (Standard Input Output Norms) fixed for his product and subsequently move for fixation of DEPB Rates.

For this, the exporter should be very clear of implication of custom duty and excise on input stage level for his product and effect of the tax component on his pricing.

This Duty Credit Entitlement can be used or claimed in either of 2 ways:
  • To meet incidence of Customs duty of imports conducted be himself; or
  • Transfer such DEPB to an Importer against consideration.



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