Reduction in export realization may be permitted where reasons are accepted, with declaration-based relief for smaller export values.

Regulation 6 permits an Authorised Dealer to allow a reduction in export value realised where an exporter requests it and provides reasons for under-realisation or non-realisation of the full export value. Permission depends on the Authorised Dealer being satisfied with those reasons. For export value up to the prescribed threshold per shipping bill for goods or invoice for services, reduction may be permitted on the exporter's declaration.

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