We are importing computer softwares, liscences from USA for software development, and these imports are done through Data Communication links. While making payments for such imports, what would be the relevant supportings apart from Invoice that should be placed before Authorised Dealers and Bankers to prove such imports as they dont have any BOE.
10 December 2011
(i) Where imports are made in non-physical form, i.e., software or data through internet / datacom channels and drawings and designs through e-mail/fax, a certificate from a Chartered Accountant that the software / data / drawing/ design has been received by the importer, may be obtained.
(ii) AD Category – I bank should advise importers to keep Customs Authorities informed of the imports made by them under this clause.
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