Payment of export value must be routed through an authorised dealer under foreign exchange payment rules; re-import counts as realisation. The full export value of goods must be paid through an authorised dealer in the manner specified in the Foreign Exchange Management (Manner and Receipt and Payment) Regulations, 2000, unless otherwise authorised by the central banking authority; re-importation of exported goods within the prescribed realisation period where a declaration was made is deemed to be realisation of the full export value.