Choose the right box based on environment (indoor/outdoor), load capacity, and durability. Check for proper IP/NEMA ratings and material quality. A distribution box is a low-voltage electrical enclosure that receives incoming power and distributes it safely to multiple outgoing circuits through protective and switching devices such as MCBs, RCDs, RCBOs, fuses, isolators, busbars, neutral bars, earth bars, and surge protective devices. The. The distribution box (DB box) helps safely and efficiently distribute electrical power. NEC Article 314 establishes requirements for the installation and use of electrical boxes, conduit bodies, fittings, and handhole enclosures.