Section 3 in The Foreign Exchange Management (Export Of Goods And Services) Regulations, 2000
3. Declaration as regards export of goods and services. - [(1) In case of exports taking place through Customs manual ports, every exporter of goods or software in physical form or through any other form, either directly or indirectly, to any place outside India, other than Nepal and Bhutan, shall furnish to the specified authority, a declaration in one of the forms set out in the Schedule and supported by such evidence as may be specified, containing true and correct material particulars including the amount representing-]
(2)Declarations shall be executed in sets of such number as specified.(3)For the removal of doubt, it is clarified that, in respect of export of services to which none of the Forms specified in these regulations apply, the exporter may export such services without furnishing any declaration, but shall be liable to realise the amount of foreign exchange which becomes due or accrues on account of such export, and to repatriate the same to India in accordance with the provisions of the Act, and these regulations, as also other rules and regulations made under the Act.
