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

No Bill of Entry Needed for Downloading Software; Not Classified as Goods for Customs Duty. A user inquired about the duty implications and the necessity of filing a Bill of Entry for downloading software from an American owner and paying in dollars through their company's bank account. The response clarified that customs duty applies to goods, and a Bill of Entry is required for importing goods. Since software downloaded from the internet does not qualify as goods, there is no requirement to file a Bill of Entry.