Export rule

By which act / rule / sec it is optional to issue shipping bill of less than 25000 amount?
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As per Courier Imports and Exports (Clearance) Regulations, 1998 exporter can send free gifts which means bonafide gifts of articles for personal use of a value not exceeding rupees 25,000/- for a consignment in case of exports. I declaration needs to be given in this regards.

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