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OFFICE OF THE
COMMISSIONER OF CUSTOMS, |
PUBLIC
NOTICE NO. 259 /2001
Subject - Software imported through Data Communication and Telecommunication Link / Internet by Software Development Units in EPZ/EHTP/STP and the EOUs engaged in Development and Export of Software
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Government of India, Ministry of
Finance, Department of Revenue, New Delhi, Circular No.58/2000-Cus. vide F.No.
305/60/99-FTT dated 10.07.20001, is reproduced below for the guidance of the
importers, clearing agents and trading public.
Sd/-
C11/95/2001-AP (PORT) (S. SANKARAVADIVELU)
CUSTOM HOUSE, CHENNAI-1. Dy. COMMISSIONER OF CUSTOMS
(APPG)
DATE: 22.10.2001
References have been received from
trade that the EOUs engaged in development and export of software and software
developing units in EPZ/EHTP/STP should be allowed to import software through
data communication/tele-communication link and internet. It has been stated
that the Reserve Bank of India has permitted authorized dealers to allow
remittances towards import of software through data-communication
channel/telecommunication link or internet.
2. The matter has been considered.
In view of the RBI's decision to allow remittances of money for such imports,
it has been decide that EOUs engaged in development and export of software and
software developing units operating under EPZ/EHTP/STP scheme will be allowed
to import software through data-communication/ telecommunication link and
internet. Considering that such imports would not be available for physical verification,
proper accountal of such imports in the records maintained by the unit and
regular verification of such records by Customs are considered necessary.
Accordingly, the following procedure is required to be followed by the units
importing software through data communication/telecommunication link or
internet-
(i)
the units intending to import software through data
communication/ telecommunication link or internet shall furnish their annual
requirements of such software intended to be imported and estimated foreign
exchange outflow against such import to the Development Commissioner or
Director, STPI (in case of the STP/EHTP) units and the same shall be required
to be approved by the Development Commissioner or the Director of the STPI as
the case may be.
(ii)
immediately after the import of software through
tele-communication link/data communication link or internet, the unit shall
inform in writing to the Director, STPI or Development Commissioner in case of
EOUs and shall get a certificate certifying the import of software and its
value.
(iii)
the unit shall produce a certificate from the Director of
the STPI/Development Commissioner to the jurisdictional Assistant Commissioner
of Customs or Deputy Commissioner of Customs in charge of EOU/EPZ/STP/EHTP as a
proof of import indicating value etc within 48 hours of such import.
(iv)
the unit shall file Bill of Entry alongwith certificate from
Director STPI/Development Commissioner and Bank attested invoice alongwith
other relevant documents within 48 hours of import to the jurisdictional
Assistant Commissioner or Deputy Commissioner of Customs or Central Excise for
obtaining notional "out of charge."
(v)
the documents such as invoice etc, shall be routed through
Bank.
(vi)
the unit shall account for such import in their records and
the same would be taken into consideration for determining the export
obligation and for calculation of NFEP.
3. In addition to the above instructions issued by the RBI or any other government agencies, if any shall be required to be followed.
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