Authorized Dealers may allow the exporters, of all types of legitimate services to retain 35% of their foreign exchange proceeds in ‘Exporters’ Special Foreign Currency Accounts (ESFCAs)’ with them. These may include inter-alia financial, wholesale and retail distribution, logistics and transportation, storage and communications, telecommunication, medical, educational, engineering, real estate development, tourism, technical testing and consultancy services. The funds available in these accounts may be utilized for making different types of payments abroad, as prescribed in Para 40, and can also be converted into PKR at any time upon the request of the customer.