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of <h1>DGFT Circular: Calculating DEPB Credit for Pharma Formulations with Multiple Bulk Drugs Using Average Rates.</h1> The circular from the Directorate General of Foreign Trade addresses the calculation of Duty Entitlement Passbook (DEPB) credit for pharmaceutical formulations containing multiple bulk drugs. It clarifies that if a formulation includes bulk drugs with varying DEPB rates, the rate is calculated as 75% of the mean average of the constituent drugs' DEPB rates. For formulations with non-specified bulk drugs, the rate from Serial Number 40 is used. If a formulation contains a bulk drug with no specified rate, the DEPB rate is determined by averaging 75% of the notified rate with the rate for non-specified drugs, provided they constitute at least 20% by weight.
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