DEPB General Instructions








The DEPB Rates specified in book shall not be applicable to export of a commodity or product if such commodity or product is:-

  1. Manufactured partly or wholly in a warehouse under Section 65 of the Customs Act, 1962 (52 of 1962).

  2. Manufactured and/or exported in discharge of export obligation against an Advance License including Advance License for Annual Requirement or exported under DFRC Scheme of the relevant EXIM Policy.

  3. Manufactured and/or exported by a unit licensed as hundred percent export oriented unit interms of the provisions of the relevant
    Import Policy     and Export Policy;

  4. Manufactured and/or exported by any of the units situated in free trade zones Export Processing Zone/ Special Economic Zones / EHTP Scheme;

  5. Exports of goods of foreign origin, unless the goods have been manufactured or reprocessed or on which similar operations have been carried out in India.

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