Electronic duty credit ledger enables issuance, use, transfer and expiry rules for export duty credits under RoDTEP and RoSCTL. Establishes an Electronic Duty Credit Ledger in the customs automated system to record duty credits allowed under export Schemes, generate scrolls upon allowance, permit exporters to combine credits and create uniquely identified e-scrips within one year (or auto-create them), automatically register e-scrips at the customs station of export, make ledger entries visible to exporter and Customs, allow use for specified Customs duties, permit whole-e-scrip transfers to other IEC holders without changing validity, and provide for suspension or cancellation for contraventions.