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of <h1>Electronic Duty Credit Ledger Regulations, 2021: Manage and Transfer Duty Credits for Exporters Under Customs Act, 1962.</h1> The Electronic Duty Credit Ledger Regulations, 2021, established under the Customs Act, 1962, outline processes for managing duty credits for exporters. Duty credits are granted under specific schemes, processed through a customs automated system, and recorded in an electronic ledger. Exporters can consolidate these credits into an e-scrip, valid for one year, for customs duty payments. E-scrips can be transferred entirely to another party with an Importer-exporter Code. The regulations also provide for the suspension or cancellation of duty credits if any legal contraventions occur. The regulations took effect upon their publication in the Official Gazette.
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