Prevention of use of non-genuine transferable duty credit scrips or DFIA (duty free import authorizations)

Prevention of non-genuine duty credit scrips: field formations must verify genuineness and limit checks to alerts.

Prevention of misuse of transferable duty credit scrips and DFIA requires presentation and prompt registration at designated ports/Custom Houses, verification of genuineness from the issuing authority when electronic transmission is absent, and accurate entry into Customs EDI. Where shipping bills are filed in Customs EDI but scrips are not electronically received, shipping bill checks are limited to a random 5% in-house EDI review; registration timelines are three hours when electronic checks suffice and one day otherwise. Intrusive verifications may be undertaken only on alert/intelligence with written reasons by an officer not below Assistant Commissioner.