Full formGovernment & Exams
DPQstands forDuty Paid Quantity
Full Form of DPQ
What is DPQ?
Duty Paid Quantity (DPQ) refers to the quantity of goods on which customs or excise duty has been fully paid before clearance or sale. In India, DPQ is a critical parameter in customs documentation, particularly for imports where the assessable value and duty payment are verified against the actual quantity of goods. It is used by the Central Board of Indirect Taxes and Customs (CBIC) to ensure compliance with duty payment regulations and to prevent under-invoicing or misdeclaration. DPQ appears in shipping bills, bill of entry forms, and GST returns filed by importers and exporters. The concept is also relevant in the context of duty drawback claims, where DPQ determines the refund amount. For students preparing for competitive exams like CA, CS, or SSC, understanding DPQ is essential for questions on indirect taxation and customs procedures. It helps in calculating effective duty liability and ensures transparency in trade. DPQ is typically recorded in units such as kilograms, liters, or pieces, depending on the commodity.
DPQ का फुल फॉर्म
शुल्क भुगतान मात्रा
Example
The customs officer cross-checked the DPQ declared in the bill of entry with the physical inspection report before granting clearance.
DPQ — frequently asked questions
What is the full form of DPQ?
The full form of DPQ is Duty Paid Quantity. It indicates the quantity of goods on which customs or excise duty has been fully paid.
How is DPQ used in Indian customs?
DPQ is used in bills of entry and shipping bills to verify that duty has been paid on the correct quantity of imported or exported goods, helping prevent duty evasion.
Is DPQ relevant for GST returns?
Yes, DPQ is relevant for GST returns filed by importers and exporters, as it relates to the quantity on which IGST and other duties have been paid.