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of <h1>Regulation 4 FEMA 2015 exempts trade samples, gifts, repairs, replacements from export declaration requirements</h1> Regulation 4 of FEMA's Foreign Exchange Management (Export of Goods and Services) Regulations, 2015 provides exemptions from declaration requirements for exports. Key exemptions include trade samples and publicity materials supplied free, personal effects of travelers, ship stores and military supplies, gifts up to five lakh rupees, aircraft and engines for overseas repairs with mandatory re-import within six months, defective goods for replacement, goods imported free for re-export, replacement goods under Foreign Trade Policy, goods for testing with re-import obligation, defective goods for repair, and exports specifically permitted by Reserve Bank subject to stipulated conditions.
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