Electronic cash ledger payments allow advance deposits to be credited and used for customs and related statutory liabilities. Insertion establishes an electronic cash ledger to which authorised-mode deposits for duty, interest, penalty, fee or other sums payable under the Customs Act, the Customs Tariff Act or other laws are credited; such balance may be used to discharge those liabilities in the manner, subject to conditions and within the time prescribed, and any remaining balance may be refunded as prescribed, while the Board may notify exemptions for specified persons or goods.