This circular clarifies that exporters are required to realise and repatriate the full value of goods or software exported upto 30th September, 2013 within nine months from the date of export i.e. the provision will be applicable for exports undertaken between 1st April, 2013 and 30th September, 2013. However, there are no changes in the provisions with respect to period of realisation and repatriation of the full export value of goods or software exported by a unit situated in a Special Economic Zone (SEZ) as well as exports made to warehouses established outside India.