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Exports Advance on Exchange Contract (ACC) Advance on Delivered Exchange (ACE) Confirmation of Letters of Credit   Imports Letters of Credit Refinancing of Imports   Financial transactions Freight, Insurance, Royalties, Interest and Dividends and Res. 4373 (ex – Res. 2689) Commercial Transactions Foreign   Foreign Currency Accounts   Tourism Currencies Banknotes Prepaid Foreign Currency Cards   Gold, Financial Asset