DEPB re-export credit: permits re-export of defective imports with partial DEPB credit entitlement subject to conditions. Customs may permit re-export of goods imported under the DEPB scheme when goods are defective or unfit and grant a DEPB Credit Entitlement Certificate for a reduced portion of the original DEPB credit, provided re-export is from the same port within a prescribed period, identity is verified by the Assistant/Dy. Commissioner, and goods have not been used (segregation of unused goods and proportionate benefit is permitted). For trading imports, DEPB re-export relief applies only for manufacturing defects. The Regional Licensing Authority issues a fresh DEPB scrip with the same port registration, usable via TRA as permitted.