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    <title>export of goods or services may be made without furnishing the declaration</title>
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    <description>Exports of goods and software below the prescribed low value threshold are exempt from furnishing the prescribed export declaration, but exporters must still realise and repatriate export proceeds under foreign exchange regulations; a simple exporter declaration of value below the threshold has been treated as sufficient, though later circulars have been cited that may require declaration of all export transactions and therefore should be checked before relying on the exemption.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=106821</link>
      <description>Exports of goods and software below the prescribed low value threshold are exempt from furnishing the prescribed export declaration, but exporters must still realise and repatriate export proceeds under foreign exchange regulations; a simple exporter declaration of value below the threshold has been treated as sufficient, though later circulars have been cited that may require declaration of all export transactions and therefore should be checked before relying on the exemption.</description>
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