Duty credit scrip scheme: exporters convert paid basic customs duty into transferable scrip after meeting export obligations for import debits. Post-export EPCG duty credit scrips allow exporters who pay Basic Customs Duty in cash on imported capital goods to obtain remission via freely transferable duty credit scrips subject to fulfilment of specified export obligations. The RA issues authorisation fixing specific and average export obligations-specific EO being eighty-five percent of the applicable specific EO-and the EO period begins on the authorisation date. Installation, use and non-disposal conditions apply. On completion of obligations, RA issues a scrip proportionate to EO based on Basic Customs Duty paid; the scrip must be produced at import for duty debit and be valid on the import date.