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    <description>Definitions for the Electronic Duty Credit Ledger Regulations, 2021 govern duty-credit claims made by exporters through item-level declarations in shipping bills or bills of export. Duty credit is allowed under the RoDTEP or RoSCTL schemes and recorded through an electronic duty credit ledger and e-scrip in the customs automated system. The regulations also define customs station, proper officer, export manifest or export report, and scroll; undefined terms adopt their meanings under the Customs Act, 1962.</description>
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