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    <title>Transfer of duty credit in e-scrip</title>
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    <description>Regulation 7 allows transfer of duty credit in an e-scrip within the customs automated system between holders of an Importer exporter Code; transfers must be of the entire e-scrip only, and the e-scrip&#039;s validity period (as amended to two years from creation) remains unchanged by transfer, with the transferee&#039;s ledger and transactions visible to the transferee and Customs.</description>
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