Recovery of drawback: exporters must produce BRCs or negative statements to evidence realization or face show cause notices. Recovery of drawback is required where export proceeds are not realized within the time allowed under the Foreign Exchange Management regime; exporters must produce BRCs, certificates or a certified negative statement from their AD/chartered accountant, AD wise for each six month period, using the BRC Module or ICEGATE to verify integration, failing which customs will issue notices and recover drawback.