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of <h1>Customs Manual 2025: No GR Form Needed for Exports Under $25K or Gifts Up to 5 Lakhs per RBI Rules.</h1> The Customs Manual 2025 outlines the procedure for the clearance of imported and exported goods, specifically addressing the Waiver of Guaranteed Remittance (GR) form. Typically, a GR form is required to monitor foreign exchange remittance for export goods. However, exceptions exist where the GR form is not necessary, such as exports valued at or below US $25,000 or gifts valued up to Rs. 5 lakhs. These exceptions are guided by specific RBI notifications.
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