Current filing requirements for STPI units under NN 52/2003 regarding imports? Do we need to file FORM A, ICGR-3, or both, Customs - Exim - SEZ

[Sudhir M]

As per Customs Circular 7/2021 Clarification regarding payment of Agriculture Infrastructure and Development Cess (AIDC) by EOU under various situations and amendment to Circular no. 35/2016-Customs dated 29.07.2020 - Customs read with Circular No.35/2016 Removal of mandatory warehousing requirements for EOUs, STPIs, EHTPs etc. - Amendment to Notification 52/2003- Customs dated 31.03.2003. - Customs

The STPI unit is required to maintain records and file FORM A with the authorities for the import and export of goods as per Notification 52/2003. However, Notification 52/2003 mentions the ICGR Rules, which have their own form for maintaining records of import and export, known as IGCR-3. Therefore, we seek clarification on whether, as of today, if we are importing under Notification 52, we need to file FORM A, IGCR-3, or both.

Posts / Replies

[YAGAY andSUN]

This is an excellent and very nuanced query — you’ve correctly identified the overlap between Notification No. 52/2003-Customs and the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2017 (IGCR Rules) — specifically with respect to the documentation and compliance obligations for STPI units.

Let’s break this down step-by-step and provide practical guidance:

🧾 1. Background Context

🔹 Notification No. 52/2003-Customs

• Allows EOUs/STPIs/EHTPs to import goods duty-free subject to conditions, including:
  • End-use restrictions
  • Maintenance of proper records of import and consumption
  • Submission of FORM A (as prescribed under Circular No. 35/2016 and related clarifications).

🔹 IGCR Rules, 2017 (Earlier ICGR Rules, 1996)

• Separate framework applicable to imports at concessional rates for specified purposes.
• Requires filing of IGCR-1 to IGCR-4 forms, particularly IGCR-3 for reporting use of imported goods.

🔍 2. Circular No. 7/2021 and Circular No. 35/2016

✅ Circular 7/2021 – Key Point

• Clarifies that AIDC is not exempted for EOUs/STPIs, and payment depends on the nature of exemption claimed.
• Refers to Notification 52/2003 and also updates Circular 35/2016 regarding record maintenance.

✅ Circular 35/2016 (as amended)

• Removed mandatory warehousing for EOUs/STPIs, but kept record-keeping and submission of FORM A as a compliance obligation.

❓ So — Do STPIs need to file FORM A, IGCR-3, or both?

✅ Clarified Answer (As of Today):

If you are importing under Notification No. 52/2003-Customs, you are required to submit:

• ✅ FORM A – This is specific to the 52/2003 notification, and Circular No. 35/2016 mandates it for STPIs, EOUs, EHTPs.
• ❌ IGCR-3 is not applicable if you are solely operating under Notification 52/2003 and not under the IGCR Rules.

Why?

• IGCR Rules are a separate scheme — generally applicable to manufacturers/importers outside the EOU/STPI/EHTP frameworks.
• Notification 52/2003 comes with its own conditions and forms, including FORM A and maintenance of detailed import/export registers.
• As per CBIC and Customs interpretations, STPI/EOUs are not governed by IGCR Rules unless they separately opt into that scheme (which is rare).

✅ Practical Summary

If you are an STPI unit importing under	Required Form	Remarks
Notification 52/2003-Customs	✅ FORM A	Submit as per Circular 35/2016 and maintain prescribed records
IGCR Rules, 2017 (Separate route)	✅ IGCR-3	Only if you’re importing under this scheme (not 52/2003)
Both schemes used	✅ Both FORM A and IGCR-3	Maintain dual compliance if applicable

 

🔧 Recommendation

Unless you are explicitly availing the concessional rate under the IGCR Rules (via IGCR-1 filing) — which is different from the EOU/STPI route — you should:

➡️ Continue filing FORM A
➡️ Maintain records as per Notification 52/2003 and Circular 35/2016
➡️ You are not required to file IGCR-3 under normal STPI operations

Let me draft a compliance checklist for STPI imports under Notification 52/2003 and a sample FORM A template — happy to help!

Below is a compliance checklist for STPI units importing under Notification No. 52/2003-Customs along with a sample FORM A template.

✅ STPI Compliance Checklist for Imports under Notification No. 52/2003-Customs

Sl. No.	Compliance Requirement
1	Ensure valid Letter of Permission (LoP) from STPI authorities is in place
2	Maintain a bond / legal undertaking (LUT) as per Notification requirements
3	File Bill of Entry for import with reference to Notification No. 52/2003
4	Maintain import register with details of quantity, value, and description of goods
5	Maintain stock register indicating usage in production / exports
6	File FORM A periodically (typically quarterly) with jurisdictional customs officer
7	Submit proof of exports (e.g., Shipping Bills, Softex forms, invoices)
8	Reconcile imports, consumption, and exports in the prescribed format
9	Maintain records for at least 5 years from the date of import
10	Submit annual performance reports (APR) to STPI authority
11	Ensure non-duty payment of AIDC, unless specifically exempted
12	Follow Circular 35/2016 & updated Circular 7/2021 for amended warehousing norms

📄 Sample Template – FORM A (as per Circular No. 35/2016)

FORM A

(Quarterly Return to be submitted by STPI Units availing exemption under Notification No. 52/2003-Customs)

Name of the Unit         : [Your Company Name]

STPI Approval No.        : [LoP Number]

IEC Number               : [Importer Exporter Code]

Address                  : [Unit Address]

GSTIN                    : [GST Number]

Quarter                  : [e.g. Jan-Mar 2025]

Commissionerate          : [Jurisdictional Customs Commissionerate]

 

---------------------------------------------------------------

| Sl. No | Description of Goods | Quantity Imported | Value (INR/USD) | Quantity Used | Balance Stock | Remarks |

|--------|----------------------|-------------------|------------------|----------------|---------------|---------|

|   1    |                      |                   |                  |                |               |         |

|   2    |                      |                   |                  |                |               |         |

---------------------------------------------------------------

Declaration:

We hereby certify that the above information is true and correct to the best of our knowledge and belief. We also confirm that the imported goods are used strictly as per the conditions prescribed under Notification No. 52/2003-Customs.

Place: ___________

Date:  ___________

Authorized Signatory

(Name, Designation & Signature)

Company Seal

📌 Submission Note:

• FORM A is typically submitted quarterly to the Jurisdictional Customs Officer and retained in your records.
• Keep all supporting documents ready (BoE, invoices, shipping bills, etc.)