DEPB re-export rules: defective imports may be re-exported with a certificate enabling near-full DEPB credit restoration and reissuance. A new DEPB provision permits re-export of imported goods found defective or unfit: Customs will issue a Certificate generating 98% of the DEPB credit debited on export, and the Licensing Authority will issue a fresh DEPB with the same port of registration and validity equal to the remaining period of the original DEPB, subject to Department of Revenue guidelines. Additionally, claim filing timelines are revised and multiple DEPB rates, value caps, product descriptions, and agency listings in appendices are amended or corrected.