Expenses for approval

Any expenditure specificaly incurred for export, should be booked in separate account head, which may be-" Export sale expenses".

If the expense is substantial/considerable it has to be capitalised and written off yearly on an equitable basis.(If the license is valid for a certain period,then it has to be amortised over that period)

If the expense is minimal/negligible it may be written off.

when the head of the account is concerned it may be "Export Business Expenses"