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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 - SEZExtract 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.
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