Evidence requirements for export declarations ensure exporter residency, destination finality and correct valuation on export. Officials receiving export declarations may require evidence that the exporter is a resident with a place of business in India; that the declared destination is the final place where the goods will be imported and cleared through customs; and that the declared value is either the full export value or, if not ascertainable at export, the value the exporter expects to receive in the overseas market given prevailing market conditions.