16 December 2022
Non-physical Imports of the intangibles (i) AD Banks are required to obtain a certificate from a Chartered Accountant that the software’s, data’s, drawings or designs have been received by the importers where imports are made in non-physical form like software’s or data’s through internet and drawings and designs through e-mail. (ii) AD Banks are also required to ensure that the importers have to keep inform to the Customs Authorities against the imports as made in non physical form.
Dear Respected Sir, I am dealing in digital goods(Digital Assets) and receive goods via web. Please advice me how I report to custom department for non physical goods import.