Electronic cash ledger enables authorised deposits to be credited and used for customs dues, with prescribed refund and exemption rules. The new Chapter requires that deposits for duty, interest, penalty, fee or other sums, when made by authorised payment modes, be credited to an individual's electronic cash ledger maintained as prescribed; such ledger funds may be applied towards any liabilities under the Customs Act, the Customs Tariff Act or other applicable law in the prescribed manner and timeframe, surplus balances may be refunded as prescribed, and the Board may notify class- or category-based exemptions from these provisions.