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<h1>Customs Manual 2023 Details GR Form Waiver for Exports Under $25,000 and Gifts Up to Rs.5 Lakhs</h1> The Customs Manual 2023 outlines the procedure for the Waiver of the Guaranteed Remittance (GR) form in the clearance of imported and exported goods. Typically, a GR form is necessary for processing Shipping Bills to track foreign exchange remittance for exports. However, exceptions exist, such as for exports valued at or below US $25,000 and gifts up to Rs.5 lakhs, where the GR form is not required. These exceptions are referenced in specific RBI notifications.