Duty Entitlement Pass Book exemption limits customs and additional duties based on notified rates when conditions are met. Exemption for imports against a Duty Entitlement Pass Book allows relief from customs duty and specified additional duties in excess of rates notified in the Table, contingent on possession and production of a DEPB with permitted credits (or provisional credits), sufficient balance for debiting, compliance with port and validity restrictions, and execution of a bond where provisional credits are used; edible oils receive a fifty percent limitation on exemption rates and transferred credits may permit non-DEPB holders to claim benefit.