Incremental exports incentivisation: duty credit scrip for year on year export growth, transferable and usable for domestic sourcing and service tax. A new Incremental Exports Incentivisation Scheme (IEIS) (para 3.14.5) grants a duty credit scrip on an IEC holder's incremental FOB export growth year on year, personal to the IEC holder and excluding group aggregation. The scheme lists specific exclusions from export performance, is region specific, operates alongside other Chapter 3 benefits, and allows freely transferable duty credit scrips usable for domestic sourcing and Service Tax payment under FTP rules.