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    <title>DEPB Licence</title>
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    <description>DEPB neutralizes basic and special customs duty on import content of export products. If an export unit is an EOU already exempt from those customs duties on inputs, the duty incidence DEPB offsets is absent. Therefore an EOU enjoying customs duty exemptions is not eligible to obtain DEPB licences for its exports, and selling such licences is not contemplated under the DEPB entitlement.</description>
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      <description>DEPB neutralizes basic and special customs duty on import content of export products. If an export unit is an EOU already exempt from those customs duties on inputs, the duty incidence DEPB offsets is absent. Therefore an EOU enjoying customs duty exemptions is not eligible to obtain DEPB licences for its exports, and selling such licences is not contemplated under the DEPB entitlement.</description>
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