Section 4 in The Foreign Exchange Management (Export Of Goods And Services) Regulations, 2000
4. Exemptions. - Notwithstanding anything contained in regulation 3, export of goods or services may be made without furnishing the declaration in the following cases, namely:-
(a)trade samples of goods and publicity material supplied free of payment;(b)personal effects of travellers, whether accompanied or unaccompanied;(c)ship's stores, transshipment cargo and goods supplied under the orders of Central Government or of such officers as may be appointed by the Central Government in this behalf or of the military, navel or air force authorities in India for military, naval or air force requirements;(d)goods or software accompanied by a declaration by the exporter that they are not more than [twenty-five thousand US in value];(e)by way of gift of goods accompanied by a declaration by the exporter that they are not more than [five lakh rupees in value] [Substituted by G.S.R. 352(E), dated 8.6.2004 (w.e.f. 15.6.2004).];(f)aircraft's or aircraft engines and spare parts for overhauling and/or repairs abroad subject to their reimport into India after overhauling/ repairs, within a period of six months from the date of their export;(g)goods imported free of cost on re-export basis;(h)[x x x] [Deleted 'goods not exceeding US $ 1000 or its equivalent in value per transaction exported to Myanmar under the Bartter Trade Agreement between the Central Government and the Government of Myanmar;' by Notification No. G.S.R. 579(E), dated 24.7.2015, (w.e.f. 8.5.2000).](i)the following goods which are permitted by the Development Commissioner of the Export Processing Zones [Electronic Hardware Technology Parks, Electronic Software Technology Parks] [Inserted by G.S.R. 199(E), dated 27.2.2001 (w.e.f. 27.2.2001).] or Free Trade Zones to be re-exported, namely:-(1)imported goods found defective, for the purpose of their replacement by the foreign suppliers/ collaborators;(2)goods imported from foreign suppliers/collaborators on loan basis;(3)goods imported from foreign suppliers/collaborators free of cost, found surplus after production operations;[(i-a) goods listed at items (1), (2) and (3) of clause (i) to be re-exported by units in Special Economic Zones, under intimation to the Development Commissioner of Special Economic Zones/ concerned Assistant Commissioner or Deputy Commissioner of Special Economic Zones/ concerned Assistant Commissioner or Deputy Commissioner of Customs;] [Inserted by G.S.R. 199(E), dated 27.2.2001 (w.e.f. 27.2.2001).](j)replacement goods exported free of charge in accordance with the provisions of Exim Policy in force, for the time being;(k)[ goods sent outside India for testing subject to re-import into India; [Inserted by G.S.R. 199(E), dated 27.2.2001 (w.e.f. 27.2.2001).](l)defective goods sent outside India for repair and re-import provided the goods are accompanied by a certificate from an authorised dealer in India that the export is for repair and re-import and that the export does not involve any transaction in foreign exchange;(m)exports permitted by the Reserve Bank, on application make to it, subject to the terms and conditions, if any, as stipulated in the permission.]
