Notwithstanding anything contained in Regulation 3, export of goods / software may be made without furnishing the declaration in the following cases, namely:
a) trade samples of goods and publicity material supplied free of payment;
b) personal effects of travellers, whether accompanied or unaccompanied;
c) ship's stores, trans-shipment cargo and goods supplied under the orders of Central Government or of such officers as may be appointed by the Central Government in this behalf or of the military, naval or air force authorities in India for military, naval or air force requirements;
d) by way of gift of goods accompanied by a declaration by the exporter that they are not more than five lakh rupees in value e) aircrafts or aircraft engines and spare parts for overhauling and/or repairs abroad subject to their reimport into India after overhauling /repairs, within a period of six months from the date of their export;
f) goods imported free of cost on re-export basis;
g) the following goods which are permitted by the Development Commissioner of the Special Economic Zones, Electronic Hardware Technology Parks, Software Technology Parks or Free Trade Zones to be re-exported, namely:
1) imported goods found defective, for the purpose of their replacement by the foreign suppliers/collaborators;
2) goods imported from foreign suppliers/collaborators on loan basis;
3) goods imported from foreign suppliers/collaborators free of cost, found surplus after production operations.
(ga) goods listed at items (1), (2) and (3) of clause (i) to be re-exported by units in Special Economic Zones, under intimation to the Development Commissioner of Special Economic Zones / concerned Assistant Commissioner or Deputy Commissioner of Customs
(h) replacement goods exported free of charge in accordance with the provisions of Foreign Trade Policy in force, for the time being.
(i) goods sent outside India for testing subject to re-import into India;
(j) defective goods sent outside India for repair and re-import provided the goods are accompanied by a certificate from an authorised dealer in India that the export is for repair and re-import and that the export does not involve any transaction in foreign exchange.
(k) exports permitted by the Reserve Bank, on application made to it, subject to the terms and conditions, if any, as stipulated in the permission.