Electronic Duty Credit Ledger Regulations, 2021

Regulation 2. Definitions

(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 or persons to whom duty credit is transferred;

(f) “E-scrip” means the scrip, created in the ledger for duty credit, as mentioned in Explanation 1 of section 28AAA of the Act;

(g) “Export manifest” or “export report” means the reference to the terms used in section 41 of the Act;

(h) “Proper officer” means Deputy Commissioner or Assistant Commissioner of Customs;

(i) “Scheme” means the Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP) or the Scheme for Rebate of State and Central Taxes and Levies (RoSCTL);

(j) “Scroll” means the list generated in the customs automated system containing details of shipping bills or bills of export and the duty credit amounts allowed by Customs against the said shipping bills or bills of export.

(2) The words and expressions used in these regulations and not defined, but defined in the Act, shall have the same meanings as assigned to them in the Act.