(i) In terms of Government of India Notifications No. F1/67/EC/73-1 and No. F1 /67 /EC/ 73-2 both dated 1st January 1974 (as amended), the requirement of declaration on GR/PP form is not applicable to exports by air-freight and post parcel which are covered by certificates issued by authorised dealers confirming that the exports do not involve any transaction in foreign exchange. Authorised dealers may issue to their regular constituents, on application, certificates stating that the export does not involve any transaction in foreign exchange, to enable them to send out gift parcels, publicity materials, etc. provided, inter alia, the following conditions are fulfilled:

(a) Export is made by post parcel or air-freight

(b) Authorised dealer is satisfied that the export does not involve any transaction in foreign exchange

and

(c) The value of the shipment does not exceed Rs.1,00,000.
The certificate issued by the authorised dealer should also carry a notation to the effect that the value of the shipment shall be subject to acceptance by Customs.

(ii) Authorised dealers may also issue such certificates to their constituents to enable them to send samples for testing (paragraph 6E.5) and defective goods for repairs (paragraph 6F2). They should follow-up these cases to ensure reimport of the samples after testing (or submission of a destruction certificate from the overseas laboratory in case the sample is destroyed during the tests)/reimport of the goods after repairs.