Electronic Duty Credit Ledger Regulations, 2021.

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....s. - (1) In these regulations, unless the context otherwise requires, - (a) "Act" means the Customs Act, 1962 (52 of 1962); (b) "Claim" means a claim of duty credit under the Schemes, made by an exporter in the shipping bill or bill of export by providing the appropriate declaration at the item level in the said shipping bill or bill of export in the customs automated system; (c) "Customs station" means any customs port, customs airport, land customs station or inland container depot; (d) "Duty credit" means the amount of credit of duty allowed by Customs against a claim under the Schemes; (e) "Electronic duty credit ledger" means the ledger in the customs automated system relating to a person who is the recipient of duty credit o....

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.... be generated by the proper officer in the customs automated system. Separate scrolls will be generated for each Scheme. (4) The scroll details, including the details of shipping bill or bill of export, duty credit allowed and date of generation of scroll, shall be visible in the customs automated system to the exporter who is the recipient of such duty credit. 4. Creation of e-scrip in the ledger. - (1) The exporter shall have the option to combine the duty credits under a particular Scheme, allowed to him in one or more shipping bills or bills of export, and to carry forward the said duty credits to create an e-scrip for that Scheme in the ledger, customs station-wise according to the customs station of export, within a period of one ye....