Export proceeds realisation requires timely repatriation, with extended periods for Indian Rupee settlements and discretionary delay extensions.

Realisation and repatriation of full export value, including permitted set-off and reduced export value, must generally occur within fifteen months from shipment, invoice, or overseas warehouse sale, as applicable. Project exports follow contractual payment terms. Where exports are invoiced or settled in Indian Rupees, the applicable period is eighteen months. An Authorised Dealer may grant an extension upon satisfactory reasons for delay and must maintain systems to monitor and follow up on timely realisation of export proceeds.

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