Export proceed monitoring requires six monthly BRC or negative certificate to verify realization and enable drawback recovery. Monitoring of realization of export proceeds governs drawback recovery where proceeds are unrealized within permitted time; exporters must declare Authorized Dealers and furnish, portwise and ADwise, either Bank Realisation Certificates or prescribed negative certificates from the AD or a chartered accountant on a six monthly basis. The ICES BRC module generates due dates on drawback shipping bills, tracks pendency, accepts specific BRC entries or negative statements to clear shipping bills, and permits entry of recovery particulars to remove bills from the pending list.