CUSTOMS - STPI Units - DTA Sales - Documentation and approval process - Reg. - Customs - 30/2004

OFFICE OF THE COMMISSIONER OF CUSTOMS C.R.BUILDING : QUEENS ROAD POST BOX NO 5400, BANGALORE-1 Public Notice No. 30/2004 Dated. 23/03/2004 Sub: CUSTOMS - STPI Units - DTA Sales - Documentation and approval process - Reg. 1. In continuation of the clarification issued vide point no. 5 of the EOU Meeting held on 23.12.03 the minutes of which were issued vide C.No.VIII/48/118/2003 - Cus.Tech dated 26.12.03, the following procedure is prescribed for DTA sale of software by STPI Units. 2. The STPI unit intending to make DTA sales requires prior approval from the STPI authorities, on the basis of which and other details furnished by them, the DC, Customs Division grants permission for effecting DTA sales. It is imperative for the unit to furnish the details regarding the name of the buyer, the value of such DTA sales and the mode of DTA sales like internet, e-mail, etc., while seeking such permission. The notification No. 52/2003 Cus. Dated 31.03.2003 (second proviso in para 3 thereof) mentions that such DTA sales are subject to the conditions specified by the Commissioner of Customs in this regard. 3. Accordingly the following conditions are hereby prescribed :- a) The unit should present AR-I along with invoice for DTA sale to the jurisdictional Customs Officer for the purpose of assessment at the time of sale. b) The same invoice should be submitted to the Director, STPI, Bangalore for the purpose of valuation/certification within 2 days of its issue. c) During the period from presentation of invoice to Customs authorities to certification by STPI, the assessment shall be deemed to be provisional d) A detailed DTA sale account should be maintained e) For such activity if any permission from any other agency is required, such permission should be obtained in advance and should be informed to Customs. 4. Difficulties, if any, may be brought to notice. Sd/- (P.R. CHANDRASEKHARAN) COMMISSIONER CUSTOMS, BANGALORE