Duty credit scrip incentive for agricultural exporters under specified ITC HS chapters grants FOB-linked benefit and import relief for capital equipment. Recognised Status Holders exporting agricultural products in specified ITC HS chapters are eligible for a duty credit scrip equal to ten percent of FOB value, subject to an overall cap, the actual user non-transferability condition, and compliance with procedural conditions in the Handbook of Procedures; permitted importable capital goods include cold storage units, pack houses and reefer vans for use in storage, packing and transportation of agricultural and agro-processed perishable products.