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Use and removal of DEPB Scrip

Circular No. ES/329/2017-18                                                                     March 16, 2018

To: Members of the Council

      Sub: Use and removal of DEPB Scrip

Dear Member,

This is to inform you that JNCH (Nhava Sheva) has issued Public Notice No. 40/2018 dated March 14, 2018 on the above subject.

JNCH Customs has noticed the following-

  • Some importers declare their intention to use DEPB Scrip while filing Bill of Entry but subsequently, they don’t pay duty by debiting the Scrip and request group officers to remove option for debiting the duty by using the DEPB scrip.
  • Duty credit in DEPB is being used in piece meal manner despite the higher duty liability in the Bill of Entry and duty credit available in the DEPB Scrip.

In this regard, JNCH Customs has decided that-

  1. Once importer declares their intention to use DEPB Scrip, during the filing of the Bill of Entry, he will not be allowed to change that option during assessment stage.
  1. If the duty payable as per the Bill of Entry is more than whole amount available in the DEPB scrip, then whole amount available in the DEPB scrip needs to be used for payment of duty.
  1. If the duty payable as per Bill of Entry is less than the credit amount available in DEPB Scrip, then total duty amount needs to be paid by using DEPB scrip.

In case of any difficulty, members may kindly contact the Deputy/Assistant Commissioner, Appraising Main (Import), NS-III (appraisingmain.jnch@gov.in).

Members may kindly make a note of the above.

Thanking you,

Yours faithfully,

S.BALARAJU
EXECUTIVE DIRECTOR

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