Section 6 in The Foreign Exchange Regulation Rules, 1974
6. [ Authority to whom declaration is to be furnished
.-(1) [(a) In the case of specified customs offices, wherein the specified categories of Shipping Bills are processed electronically, the declaration Form SDF in respect of such Shipping Bills shall be submitted in duplicate to the Commissioner of Customs having jurisdiction over such specified customs offices. After duly verifying and authenticating the declaration Form SDF, the Commissioner of Customs shall hand over to the exporter one copy of such Shipping Bill marked as "Exchange Control Copy" in which declaration Form SDF has been appended for being submitted to the authorised dealer and order one copy of such Shipping Bill in which Form SDF had been appended to be kept in the records of the specified office.(aa)in the case of custom offices other than those specified customs offices, and in respect of Shipping Bills other than the specified categories of Shipping Bills the declaration Form GR shall be submitted in duplicate to the Commissioner of Customs. After duly verifying and authenticating the declaration form, the Commissioner of Customs shall forward the original declaration form to the nearest office of the Reserve Bank and hand over the duplicate form to the exporter for being submitted to the authorised dealer.Explanation .-For the purposes of this sub-rule, the expression--(i)"specified customs office" means the office of the Commissioner of Customs specified by the Commissioner of Customs having jurisdiction to specify custom offices for the purpose of this sub-rule;(ii)"specified categories of Shipping Bills" means the categories of Shipping Bills processed electronically and specified by the Commissioner of Customs having jurisdiction to specify customs offices for the purpose of this sub-rule.](b)[ The declaration Form PP shall be submitted in duplicate to the authorised dealer in foreign exchange named in the form. The authorised dealer shall, after countersigning the declaration form, hand over the original form to the exporter which shall be submitted to the postal authorities through which the goods are being despatched. The postal authorities, after despatch of the goods, shall forward the declaration form to the nearest office of the Reserve Bank. [Substituted by G.S.R. 776(E), dated 27.12.1993 (w.e.f. 27.12.1993). ](c)On realisation of the export proceeds, the authorised dealer shall, after due certification, submit the duplicate declaration form to the nearest office of the Reserve Bank.(d)In the case of exports on value payable/cash on delivery basis, the declaration Form VP/COD shall be submitted to the postal authority with the relative parcel at the time of despatch. The postal authority shall send the form to the nearest office of the Reserve Bank.(2)The documents pertaining to export shall, within 21 days from the date of export, be submitted to the authorised dealer mentioned in the relevant declaration form, unless the Reserve Bank authorises otherwise.]
