Electronic duty credit ledger definitions govern exporter claims, e-scrips, customs records, and duty credits under export remission schemes.

Definitions for the Electronic Duty Credit Ledger Regulations, 2021 govern duty-credit claims made by exporters through item-level declarations in shipping bills or bills of export. Duty credit is allowed under the RoDTEP or RoSCTL schemes and recorded through an electronic duty credit ledger and e-scrip in the customs automated system. The regulations also define customs station, proper officer, export manifest or export report, and scroll; undefined terms adopt their meanings under the Customs Act, 1962.

---

---

---