DEPB - Import can be made at any of four ports even if registration is at one port under TRA system

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....me at Delhi/ Mumbai/ Calcutta/ Chennai through TRA Procedure Kindly refer to Board's Circular No. 10/ 97- Customs dt. 17. 4. 97. 2. Duty Exemption Pass-Book Scheme (DEPB) allows import and export only from the port of registration. In other words, both import and export have to be made from the same port. This is also provided in para 6 of Board's Circular No. 10/ 97-Cus dated 17.4.1....

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....ther ports the DEPB holders must import at the same port where the DEPB Book is registered. This facility is only applicable to imports (repeat imports) and not to exports. 6. The aforesaid facility will be operated by issue of a Telegraphic Release Advice (TRA) from the port of registration to the Customs House at which the goods are being imported, indicating the details as to the description....