Duty Credit Scrips: transferable export rewards usable to discharge customs and indirect tax liabilities for eligible exports. The policy provides transferable Duty Credit Scrips as export rewards under MEIS and SEIS, calculated on realised FOB or declared shipping bill values, usable to pay prescribed customs, excise and service tax liabilities and certain fees. MEIS covers notified goods and markets with specified ineligible categories and e commerce provisions; SEIS covers notified services with net foreign exchange based entitlement and eligibility thresholds. Common rules address effective date, government powers to modify rates or caps, utilization conditions including import under lease financing, random post issuance verification and recovery of overclaims with interest, and Status Holder recognition with attendant privileges.