Section 7(2) in Foreign Exchange Management (Export of Goods and Services) Regulations, 2015
(2)where the full export value of the goods or software is not ascertainable at the time of export, the value which the exporter, having regard to the prevailing market conditions expects to receive on the sale of the goods in the overseas market.Explanation. - For the purpose of this regulation, 'final place of destination' means a place in a country in which the goods are ultimately imported and cleared through Customs of that country.
