Customs exemption transferability and endorsement rules impose endorsement, actual-user undertakings and duty liability on noncompliance. Amendments permit service providers who also manufacture to import capital goods and spares under duty credit scrips if the Regional Authority endorses the manufacturing sector on the scrip during its validity; such imports remain subject to the scrip's validity and an actual user condition. Importers must give an undertaking at clearance that failure to comply will require payment of duty otherwise leviable together with interest. The amendments also allow specified transfers of scrips to supporting manufacturers and within group companies subject to Regional Authority endorsement, and exclude exemption from safeguard and anti-dumping duties where scrips are transferable.