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TMI BlogCurrent filing requirements for STPI units under NN 52/2003 regarding imports? Do we need to file FORM A, ICGR-3, or bothX X X X Extracts X X X X X X X X Extracts X X X X ..... Current filing requirements for STPI units under NN 52/2003 regarding imports? Do we need to file FORM A, ICGR-3, or both X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Reply By YAGAY andSUN: The Reply: 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cheme (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 sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mple 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 pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escribed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 | |--------|----------------------|- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ------------------|------------------|----------------|---------------|---------| | 1 | | | | | | | | 2 | & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp; | | | | | | --------------------------------------------------------------- Declaration: We hereby certify that the above information is true and correct to the best of our knowledge and belief. We also confirm th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at 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.) X X X X Extracts X X X X X X X X Extracts X X X X
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