TaxTMI 
TaxTMI 
TaxTMI 
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
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. (AI Summary)