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<h1>Permitting exporters to reduce reported export realisation case-by-case, with declaration relief for exports up to Rs.10 lakh</h1> Regulation permits an Authorised Dealer, upon an exporter's request specifying reasons for under-realisation or non-realisation of full export value, to allow reduction in export realisation provided the Authorised Dealer is satisfied with those reasons; this authorises case-by-case downward adjustment of reported export receipts. For exports with export value up to Rs. 10 lakh (or equivalent) per shipping bill or invoice, reduction or non-realisation may be permitted on the basis of a declaration from the exporter, thereby streamlining relief for lower-value transactions without documentary proof.