Duty credit issuance under RoDTEP governs credits for export-linked input duties, conditioned on customs checks and export realisation. The notification sets out issuance of duty credit under RoDTEP: credits replace remission of duties on inputs for exported goods listed in the FTP Appendix, are claimed via item-level declarations in the customs automated system for shipments from January 2021, and are allowed after customs checks and risk evaluation. Credits are usable only for customs duty on imports, conditional on realisation of export proceeds within FEMA periods, with specified ineligible export categories. Cancellation, suspension and recovery (with interest under section 28AA and recovery under section 142) apply where credits are excess, unentitled or proceeds are unrealised.