Remission of duties on exports: transferable duty credits issued in electronic ledgers, usable for basic customs duty on imports. Scheme issues transferable duty credit maintained in an electronic duty credit ledger for eligible exported goods, computed as percentages of Free on Board value or specified amounts and issued through the customs automated system. Exporters must claim via shipping bill declarations, may convert scrolls into e-scrips within the prescribed period, and use e-scrips only for payment of basic customs duty on imports. E-scrips are uniquely identified, valid for a fixed period, transferable only in whole, and subject to suspension, cancellation or recovery where export proceeds are not realised or credits were excess.