for issuance of Duty Entitlement Pass Book Certificate
for supply of goods from DTA to SEZ
of goods from DTA to SEZ is entitled for DEPB
benefits. However, certain doubts have been raised
regarding the procedure applicable for availing
these benefits. Doubts have also been raised whether
the DEPB benefit is to be claimed from the Development
Commissioner or whether the DEPB could be availed
from Regional Licensing Authority also.
DGFT has issued Public Notice No. 34 (RE 2005)/2004-2009
dated 27-7-2005, a copy of the same is enclosed,
wherein the detailed procedure for claiming DEPB
benefit has been laid down. As per the amendments
carried out under Paragraph 4.43B of the Handbook
of Procedures, Vol I, the DEPB benefit can be
claimed either by the DTA unit or by the SEZ Unit.
DTA unit can claim this benefit either from the
Licensing Authority or the DC concerned. In case
a SEZ unit opts to apply for the DEPB benefit,
then based on the disclaimer certificate from
the DTA unit, the SEZ unit will file the application
with the DC concerned. This Public Notice also
explains in detail the documents, which are required
to be submitted for claiming DEPB benefit.
This is for your information please.
BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY
SECTION-I) OVERNMENT OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPARTMENT OF COMMERCE
DIRECTORATE GENERAL OF FOREIGN TRADE
NOTICE NO.34 (RE-2005) /2004-2009 NEW DELHI, DATED
THE 27th July, 2005
exercise of powers conferred under Paragraph 2.4
of the Foreign Trade Policy 2004-2009, the Director
General of Foreign Trade hereby makes the following
amendments in the Handbook of Procedures (Vol.
Paragraph 4.43B shall be amended as under:
An application for grant of credit for supplies
from DTA to SEZ can be made by the DTA Unit or
the SEZ Unit. The DTA unit may claim the benefits
either from the Licensing Authority or the Development
Commissioner concerned. In case, claim has been
filed with the Licensing Authority, the Licensing
Authority while allowing the benefits to the DTA
unit will simultaneously endorse a copy of the
communication to the concerned Development Commissioner
along with the details of export documents against
which benefits have been allowed for confirmation
of the transaction involved. In case, the DTA
supplier prefers claim with the Development Commissioner,
the Development Commissioner will verify the Denied
Entity List(DEL) status of the supplier from the
DGFT website before allowing DEPB benefits. The
SEZ unit will file application with the Development
An application for grant of credit shall be made
in the Ayaat Niryaat form along with
the following documents:
Bank receipt (in duplicate)/demand draft evidencing
payment of application fee in terms of Appendix
A copy of bill of exports issued by Customs in
A copy of invoice showing FOR value of supply,
DEPB entitlement on such supply and total value
realized from such sale.
Bank certificate of realization in the form given
in Appendix 22B.
In case an SEZ unit opts to apply for the DEPB
benefit for such supplies received , a disclaimer
certificate from DTA unit declaring that the DTA
unit shall not claim any benefit and authorising
the SEZ unit to claim DEPB benefits on such supplies.
Sub-paragraph 7.17.2 shall be amended as under:-
Notwithstanding the above, SEZ units/SEZ developers
shall, on production of a suitable disclaimer
from the DTA supplier, be eligible for obtaining
the entitlement of drawback or DEPB in lieu or
drawback as per the procedure prescribed in sub-para
4.43B of Handbook.
issues in Public interest.
General of Foreign Trade and
Officio Additional Secretary to the Government
from F.No. 01/92/180/21/AM06/PC-II)