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Duty Entitlement Pass Book : Under the Duty Entitlement Pass Book scheme, an exporter shall be eligible to claim credit as a specified percentage of FOB value made in freely convertible currency. The credit shall be available against such export products and at such rate as may be specified by the Director General of Foreign Trade. Any item except those appearing in the Negative List of Imports shall be allowed for import without payment of basic customs duty, special duty as well as additional customs duty against the credit under this scheme. The third party exports are admissible for grant of credit. The DEPB shall be valid for a period of 12 months from the date of its issue. The DEPB may be issued on post export basis or pre-export basis.
The DEPB holder shall be required to execute Bond with surety/security to the customs authority. The bond shall be for a value as may be specified in this behalf before the imports are effected under the DEPB on pre-export basis. The exports made under DEPB scheme shall not be entitled for drawback.
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INTRODUCTION : You have learnt in Unit 11 the process, procedures and documentation formalities in preparing goods for exports as well as movement of goods from the inland product
Question 1: (a) Explain the term "secondary data sources". (b) Why should a company use all potential sources of secondary data before initiating primary data research? (
Income-Tax Exemption: In order to promote exports, tax incentives are granted under the Income-Tax Act. The major incentives are : 1) All export profits derived from export of
This enable the decision maker to select the most appropriate course of action. This needs more care and efforts. If validates or verifies the expected outcomes of each hyp
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OBJECTIVES After studying this unit, you should be able to: . 1. explain the basic significance and objectives of India's Export-Import policy 2. describe the rationale
Q. Explain the cognitive involvement profile? The perceived significance of the potential negative consequence of a bad purchase. The likelihood of making a bad purchase
NEED FOR PROCEDURAL FORMALITIES : Procedural formalities prescribed for claiming various export-incentives need timely and proper compliance on the part of exporters. This alone w
Q. Personality impacts and Perception influences decisions? Variety seeking where consumers look for to try new brands not because these brands are expected to be better i
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