The Reserve Bank of India issued the Fifth Amendment to its Foreign Exchange Management (Foreign Currency Accounts by a person resident in India) Regulations, allowing persons resident in India who are exporters to open, hold and maintain a foreign currency account with a bank outside India to realise full export value and export-related advance remittances. Funds in the offshore foreign currency account may be used to pay for the exporter’s imports into India or repatriated into India by the end of the next month from the date of receipt, after adjusting for forward commitments. Use of the facility remains subject to the realisation and repatriation requirements set out in Regulation 9 of the Foreign Exchange Management (Export of Goods and Services) Regulations, 2015. The amendment takes effect from the date of its publication in the Official Gazette.