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of <h1>E-scrip Duty Credit Transfer Now Possible in Customs System; Full Amount Transfer Required, Retains 2-Year Validity</h1> Transfer of duty credit in e-scrips is facilitated within the customs automated system, allowing transfer from one person's ledger to another, provided both hold an Importer-exporter Code Number under the Foreign Trade Act, 1992. The transfer must involve the entire duty credit amount in the e-scrip, as partial transfers are not allowed. The e-scrip retains its original validity period of two years despite any transfer. The transferee's ledger, including the e-scrip and associated transactions, is accessible to both the transferee and Customs through the automated system.
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