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of <h1>Special Additional Duty Exemption for DEPB Exports Before April 1, 2002: New Procedures and Compliance Deadlines.</h1> The circular issued by the Director General of Foreign Trade addresses the exemption of Special Additional Duty (SAD) for exports made under the Duty Entitlement Passbook (DEPB) scheme prior to April 1, 2002. It amends the Handbook of Procedures, allowing DEPBs issued under Customs notification 45/2002 to be exempt from SAD. Exporters must file separate DEPB applications for shipments before the specified date and resubmit already issued DEPBs for endorsement under Customs Notification 34/97. The notice outlines procedures for handling DEPBs with mixed shipment dates and emphasizes compliance deadlines for applications related to these exemptions.
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