Third party exports can satisfy export obligations where contractual terms, clear shipping documentation and joint liability are established. Third party exports by Advance Licence and EPCG holders can be counted towards export obligations because singular terms in the Customs Act may include the plural. Such exports qualify only where there is a contractual agreement with the export order holder; Shipping Bills and export documents state third party export; Shipping Bills are jointly signed by licence-holder and export order holder; and both make a declaration accepting joint and several liability for defaults or fraud. Past cases may be accepted on satisfactory proof.