Superseded vide A.P. (DIR Series) Circular No. 20 dated 16-01-2026 w.e.f. 01-10-2026

Date : 20 Nov 2012

It has been decided, in consultation with the Government of India, to further extend till March 31, 2013 w.e.f. October 1, 2012, the relaxation with respect to the period of realization and repatriation to India, of the amount representing the full value of goods or software exported, from six months to twelve months from the date of export, which was valid up to September 30, 2012.

The provisions in regard to period of realization and repatriation to India of the full export value of goods or software exported by a unit situated in a Special Economic Zone (SEZ) as well as exports made to warehouses established outside India remain unchanged.

The instructions have been issued vide A.P. (DIR Series) Circular No.52 dated November 20, 2012.

Ajit Prasad

Assistant General Manager

Press Release : 2012-13/843

Realisation and repatriation period for export proceeds temporarily extended, with SEZ and external warehouse rules remaining unchanged. The period for realisation and repatriation of the full export value of goods or software was temporarily extended from six months to twelve months effective October 1, 2012 through March 31, 2013; SEZ unit provisions and exports to warehouses outside India remain unchanged, pursuant to A.P. (DIR Series) Circular No.52 dated November 20, 2012.