Rebate of State and Central Taxes: transferable electronic duty credit scrips issued for garments and made ups exports. RoSCTL grants rebates on state and central taxes for exports of garments and made ups by issuing electronic duty credit scrips usable for payment of Customs and Central Excise duties. The scrips, which replace the prior rebate arrangement, are freely transferable and their validity has been extended to two years; an additional ad hoc incentive up to one percent of FOB value was introduced for affected exports and combined with the main rebate into a single electronic scrip.