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2. Duty Exemption Pass-book Scheme (DEPB) allows import and export only from the port of registration. In other words, both import and export have to be made from the same port. This is also provided in para 6 of Board's Circular No. 10/ 97-Cus. dated 17.4.97.
3. Representations have been received by the Board to permit imports from ports other than the port of registration, from exporters who have registered their DEPB scrips at Hyderabad.
4. The issue has been examined and it has been decided that the DEPB holders whose DEPB scrips are registered at Hyderabad Airport or Hyderabad ICD, may be allowed to import goods at Mumbai and Chennai ports. This facility is only applicable to imports and not to exports.
5. The aforesaid facility will be operated by issue of a Telegraphic Release Advice (TRA) from the port of registration to the Customs House at which the goods are being imported, indicating the details as to the description, value quantity of the goods. The DEPB serial number, date of issue, and the extent of duty entitlement in the DEPB Book also must facilitate imports by holders of DEPB be specifically indicated in the TRA against which the imports are proposed to be cleared. The Custom House issuing the TRA will keep details of the imports in the register.
6. The receipt of this Circular may please the acknowledged.