Export realisation rules: proceeds must be repatriated within fifteen months, extended to eighteen months if invoiced in rupees. Regulation 5 requires exporters to realise and repatriate the full export value (or reduced value under Regulation 6) within fifteen months from shipment, invoice or sale as applicable, with project exports following contract payment terms; invoicing or settlement in Indian Rupees extends the period to eighteen months. Realisation may include set off under Regulation 7, Authorised Dealers may grant extensions if satisfied of delay reasons, and must implement monitoring and follow up systems to ensure compliance.