DOWNLOADING OF SOFTWARE

[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

[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.

AI Summary

Import of goods: downloaded software treated as non-goods, so customs duty and bill of entry not required.
Imposition of customs duty requires importation of goods; electronically downloaded software is not goods for customs purposes, and therefore no bill of entry is required even if payment is made to a foreign owner.