Social welfare surcharge must be levied on imports and cannot be paid through export duty credit scrips going forward. Social Welfare Surcharge is an additional customs duty calculated on the aggregate of duties, taxes and cesses and is not exempt under the Foreign Trade Policy or related exemption notifications. Duty credit scrips operate only as a mode of payment for specified customs and excise duties and do not permit debiting of SWS; therefore SWS must be paid in cash going forward, while past debits through scrips up to the transitional cut-off will be accepted administratively.