Duty Credit Scrip Use: declared choice at bill filing is final; scrips must be applied to duty, respecting importability rules. The notice requires that once an importer declares use of a Duty Credit Scrip at bill of entry filing, that choice is final and cannot be changed at assessment; if duty payable exceeds scrip credit the whole scrip amount must be used; if duty payable is less than the scrip credit the duty is to be paid using the scrip(s). These provisions are subject to importability policy conditions applicable to the scrips.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Duty Credit Scrip Use: declared choice at bill filing is final; scrips must be applied to duty, respecting importability rules.
The notice requires that once an importer declares use of a Duty Credit Scrip at bill of entry filing, that choice is final and cannot be changed at assessment; if duty payable exceeds scrip credit the whole scrip amount must be used; if duty payable is less than the scrip credit the duty is to be paid using the scrip(s). These provisions are subject to importability policy conditions applicable to the scrips.
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