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Export Declaration : 'Every exporter must make a true declaration in the prescribed form. The declaration is mandatory and includes:
i) The full export value of the goods; or
ii) If the full export value of the goods 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 goods in the overseas market.
The declaration should be supported by an affirmation by the exporters to realise the required export proceeds. Exporter's affirmation has been made. mandatory that the full export value declared is the same as contracted with the foreign importer. Any other invoicing or over invoicing may attract penal provisions under the FERA act.
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#title..types of retailing
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POST-SHIPMENT FINANCE : It may be defined as "any loan or advance granted or any other credit provided by a bank to an exporter of goods from India from the date of extending the
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