An application for grant of credit under DEPB Rates may be made to RA concerned in Ayaat Niryaat form ANF 4G along with prescribed documents. Agency commission shall be allowed for DEPB entitlement up to 12.5% of FOB value only. FOB value in free foreign exchange shall be converted into Indian rupees as per exchange rate for exports, notified by Ministry of Finance, as applicable on the date of order of "Let Export" by Customs.

In respect of consignment exports wherein exporter has declared FOB value on a provisional basis, exporter shall be eligible for final assessment of such shipping bill based on actual FOB realized upon sale of such goods in freely convertible currency.

An application for grant of credit for supplies from
DTA to SEZ can be made by DTA unit or SEZ unit. DTA unit may claim benefits either from RA or Development Commissioner concerned. In case claim have been filed with RA, RA while allowing benefits to the DTA unit will simultaneously endorse a copy of communication to concerned Development Commissioner along with details of export documents. In case DTA supplier prefers claim with Development Commissioner, the Development Commissioner will verify Denied Entity List (DEL) status of supplier from DGFT website before allowing DEPB benefits. SEZ unit will file application with Development Commissioner concerned in Ayaat Niryaat Form ANF 4G along with prescribed documents.

DEPB Rates shall be issued with transferable endorsement after payment confirmation. In other cases, DEPB Scheme shall be initially issued with non-transferable endorsement and upon realization, can be endorsed as transferable.