DOWNLOADING OF SOFTWARE, Customs - Exim - SEZ

[Joginder Pal]

I am downloading a software and paying to an American owner in $ through my company's a/c in the bank. Whether such download is duty free and whether I need to file Bill of Entry.- Jogi

Posts / Replies

[Surender Gupta]

To levy customs duty there must be goods. Bill of entry is being filed for the purpose of import of goods. Since download of software from the internet is not qualified as goods, you are not required to file any bill of entry.