TaxTMI 
TaxTMI 
Current filing requirements for STPI units under NN 52/2003 regarding imports? Do we need to file FORM A, ICGR-3, or both
X X X X Extracts X X X X
X X X X Extracts X X X X
....urrent filing requirements for STPI units under NN 52/2003 regarding imports? Do we need to file FORM A, ICGR-3, or both<br> Query (Issue) Started By: - Sudhir M Dated:- 23-4-2025 Last Reply Date:- 23-4-2025 Customs - Exim - SEZ<br>Got 1 Reply<br>Customs<br>As per Customs Circular 7/2021 Clarification regarding payment of Agriculture Infrastructure and Development Cess (AIDC) by EOU under various situations and amendment to Circular no. 35/2016-Customs dated 29.07.2020 - Customs read with Circular No.35/2016 Removal of mandatory warehousing requirements for EOUs, STPIs, EHTPs etc. - Amendment to Notification 52/2003- Customs dated 31.03.2003. - Customs The STPI unit is required to maintain records and file FORM A with the authorities for t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he import and export of goods as per Notification 52/2003. However, Notification 52/2003 mentions the ICGR Rules, which have their own form for maintaining records of import and export, known as IGCR-3. Therefore, we seek clarification on whether, as of today, if we are importing under Notification 52, we need to file FORM A, IGCR-3, or both. Reply By YAGAY andSUN: The Reply: This is an excellent and very nuanced query - you've correctly identified the overlap between Notification No. 52/2003-Customs and the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2017 (IGCR Rules) - specifically with respect to the documentation and compliance obligations for STPI units. Let's break this down step-by-step a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd provide practical guidance: 🧾 1. Background Context 🔹 Notification No. 52/2003-Customs * Allows EOUs/STPIs/EHTPs to import goods duty-free subject to conditions, including: * End-use restrictions * Maintenance of proper records of import and consumption * Submission of FORM A (as prescribed under Circular No. 35/2016 and related clarifications). 🔹 IGCR Rules, 2017 (Earlier ICGR Rules, 1996) * Separate framework applicable to imports at concessional rates for specified purposes. * Requires filing of IGCR-1 to IGCR-4 forms, particularly IGCR-3 for reporting use of imported goods. 🔍 2. Circular No. 7/2021 and Circular No. 35/2016 ✅ Circular 7/2021 - Key Point * Clarifies that AIDC is ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....not exempted for EOUs/STPIs, and payment depends on the nature of exemption claimed. * Refers to Notification 52/2003 and also updates Circular No. 35/2016regarding record maintenance. ✅ Circular No. 35/2016 (as amended) * Removed mandatory warehousing for EOUs/STPIs, but kept record-keeping and submission of FORM A as a compliance obligation. ❓ So - Do STPIs need to file FORM A, IGCR-3, or both? ✅ Clarified Answer (As of Today): If you are importing under Notification No. 52/2003-Customs, you are required to submit: * ✅ FORM A - This is specific to the 52/2003 notification, and Circular No. 35/2016 mandates it for STPIs, EOUs, EHTPs. * ❌ IGCR-3 is not applicable if you are solely operating under ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Notification 52/2003 and not under the IGCR Rules. Why? * IGCR Rules are a separate scheme - generally applicable to manufacturers/importers outside the EOU/STPI/EHTP frameworks. * Notification 52/2003 comes with its own conditions and forms, including FORM A and maintenance of detailed import/export registers. * As per CBIC and Customs interpretations, STPI/EOUs are not governed by IGCR Rules unless they separately opt into that scheme (which is rare). ✅ Practical Summary If you are an STPI unit importing under Required Form Remarks Notification 52/2003-Customs ✅ FORM A Submit as per Circular No. 35/2016 and maintain prescribed records IGCR Rules, 2017 (Separate route) ✅ IGCR-3 Only if you're importing un....
X X X X Extracts X X X X
X X X X Extracts X X X X
....der this scheme (not 52/2003) Both schemes used ✅ Both FORM A and IGCR-3 Maintain dual compliance if applicable 🔧 Recommendation Unless you are explicitly availing the concessional rate under the IGCR Rules (via IGCR-1 filing) - which is different from the EOU/STPI route - you should: ➡️ Continue filing FORM A ➡️ Maintain records as per Notification 52/2003 and Circular 35/2016 ➡️ You are not required to file IGCR-3 under normal STPI operations Let me draft a compliance checklist for STPI imports under Notification 52/2003 and a sample FORM A template - happy to help! Below is a compliance checklist for STPI units importing under Notification No. 52/2003-Customs along....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... with a sample FORM A template. ✅ STPI Compliance Checklist for Imports under Notification No. 52/2003-Customs Sl. No. Compliance Requirement 1 Ensure valid Letter of Permission (LoP) from STPI authorities is in place 2 Maintain a bond / legal undertaking (LUT) as per Notification requirements 3 File Bill of Entry for import with reference to Notification No. 52/2003 4 Maintain import register with details of quantity, value, and description of goods 5 Maintain stock register indicating usage in production / exports 6 File FORM A periodically (typically quarterly) with jurisdictional customs officer 7 Submit proof of exports (e.g., Shipping Bills, Softex forms, invoices) 8 Reconcile imports, consumption, and exports....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... in the prescribed format 9 Maintain records for at least 5 years from the date of import 10 Submit annual performance reports (APR) to STPI authority 11 Ensure non-duty payment of AIDC, unless specifically exempted 12 Follow Circular 35/2016 & updated Circular 7/2021 for amended warehousing norms 📄 Sample Template - FORM A (as per Circular No. 35/2016) FORM A (Quarterly Return to be submitted by STPI Units availing exemption under Notification No. 52/2003-Customs) Name of the Unit : [Your Company Name] STPI Approval No. : [LoP Number] IEC Number :....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... [Importer Exporter Code] Address : [Unit Address] GSTIN : [GST Number] Quarter : [e.g. Jan-Mar 2025] Commissionerate : [Jurisdictional Customs Commissionerate] --------------------------------------------------------------- | Sl. No | Description of Goods | Quantity Imported | Value (INR/USD) | Quantity Used | Balance Stock | Remarks | |--------|----------------------....
X X X X Extracts X X X X
X X X X Extracts X X X X
....|-------------------|------------------|----------------|---------------|---------| | 1 | | | | | | | | 2 |  ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....; | | | | | | --------------------------------------------------------------- Declaration: We hereby certify that the above information is true and correct to the best of our knowledge and belief. We also confirm ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....that the imported goods are used strictly as per the conditions prescribed under Notification No. 52/2003-Customs. Place: ___________ Date: ___________ Authorized Signatory (Name, Designation & Signature) Company Seal 📌 Submission Note: * FORM A is typically submitted quarterly to the Jurisdictional Customs Officer and retained in your records. * Keep all supporting documents ready (BoE, invoices, shipping bills, etc.)<br> Discussion Forum - Knowledge Sharing ....