Duty credit issuance for exports subject to eligibility, export realisation and recovery rules including cancellation and suspension. Duty credit for exports of garments and made ups is allowed only in accordance with the Textile schedules and subject to item level declaration in the shipping bill, customs checks and filing of export manifest; credits are recorded as e scrips or in an electronic duty credit ledger and may be used solely to pay customs duty on imports. Eligibility is conditional on realisation of sale proceeds within the foreign exchange period, certain export categories are ineligible, and authorities may cancel, suspend or recover credits with interest where provisions are contravened or proceeds remain unrealised.