Basic customs duty remission as freely transferable duty credit scrips limited to capital goods, mirroring Chapter 3 features. Remission under the Post Export EPCG Scheme is limited to Basic Customs Duty paid on capital goods and shall be remitted by issuance of freely transferable duty credit scrips; such scrips will be issued only in respect of Basic Customs Duty and will have the same features as Chapter 3 duty credit scrips.