11 March 2009
We have supplied to one SEZ after 10.02.2006 without charging ED / ST, and received payment in INR. We have not taken any advance license for the supplies. Now we want to claim DBK / DEPB for the same. Please guide us, can we claim the same. If so, what document we require to claim the benefit and time frame to claim. If bill of export is not available, what is the procedure to claim the benefit. Can any other documents e.g. ARE1 will solve the purpose ??
Because : - DGFT Notification No. 42 dated 18/9/08, permitting DEPB benefits for supply of goods from DTA to SEZ developers /Codevelopers against Indian rupee.
In addition, the exporter shall also be entitled for DEPB benefit in case payment is made in Indian Rupees by SEZ Developer / Co-Developer for supplies received w.e.f 10.2.2006.
Also note that the last consignment sent to the concerned SEZ during December 2008.
20 July 2024
Based on the information provided and the DGFT notification mentioned, here is a clarification regarding the claim of Duty Drawback (DBK) or Duty Entitlement Passbook (DEPB) benefits for supplies made to a Special Economic Zone (SEZ):
1. **DGFT Notification No. 42 dated 18/9/08**: - This notification allows for DEPB benefits when supplies are made from the Domestic Tariff Area (DTA) to SEZ developers or co-developers, and payment is received in Indian Rupees. It specifically permits DEPB benefits for such transactions from 10th February 2006 onwards.
2. **Eligibility Criteria**: - You have supplied goods to an SEZ after 10th February 2006 without charging Excise Duty (ED) or Service Tax (ST), and you have received payment in INR. This aligns with the eligibility criteria mentioned in the notification.
3. **Required Documents**: - **Bill of Export**: Ideally, the primary document required to claim DEPB benefits is the Bill of Export (Shipping Bill) issued by Customs. This document proves that goods were exported to the SEZ. - **ARE-1**: Alternatively, ARE-1 (Application for Removal of Excisable Goods for Export) can be considered if the goods are excisable and have been removed for export. This document serves as proof of export for excisable goods. - Other relevant commercial documents such as invoices, transport documents, and payment receipts may also be required to substantiate the export transaction.
4. **Time Frame to Claim Benefits**: - The DEPB benefits can generally be claimed within a specified time frame after export. The exact time frame can vary, but typically it should be done within a reasonable period after the export transaction is completed and the documents are processed.
5. **Procedure without Bill of Export**: - If the Bill of Export is not available, it can complicate the process of claiming DEPB benefits. In such cases, alternative documents like ARE-1 or other export-related documentation may need to be utilized to demonstrate the export and eligibility for benefits. - It's crucial to consult with your customs broker or a qualified professional to determine the specific requirements and procedures for alternative documentation in the absence of the Bill of Export.
6. **Clarification on Last Consignment**: - If the last consignment was sent to the concerned SEZ in December 2008, and considering the provisions of the DGFT notification, transactions made before this date should also be eligible for DEPB benefits, provided they meet the specified conditions.
In conclusion, based on the DGFT notification and the details provided, you appear to be eligible to claim DEPB benefits for the supplies made to the SEZ, as long as you can substantiate the export with the required documents. If the Bill of Export is unavailable, explore using alternative documents like ARE-1 or consult with customs authorities for guidance on acceptable proof of export. It's advisable to seek assistance from a customs expert or trade consultant for precise guidance tailored to your specific situation.
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