Uniformity approach of
Statutory Services
(STP/EHTP Scheme)
1
List of STP Services
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
New unit registration under STP/EHTP Scheme
Procedure for Post Registration and Formalities
a. Legal Undertaking
b. Registration cum membership certificate (RCMC)
c. Attestation of list of capital Goods
d. Issue of Green card
Procedure for Import Certification
Procedure for Excise Exemption Certification
Procedure for Approval of Re-Export of CG
Procedure for Shifting Approval
Procedure for Bonding of Imported Capital Goods
Procedure for De-Bonding of Duty Free Capital Goods
Procedure for Change of Name
Procedure for Expansion of Location
Procedure for DTA Sales
Cntd…
2
List of STP Services
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
Procedure for Sub-Contracting
Procedure for Enhancement of Capital Goods
Procedure for De-Bonding of Premises
Procedure for Exit from STP/EHTP Scheme
Procedure for Exports Certification
Procedure For Renewal & Revalidation of Letter of Permission and
Green Card
Procedure For Reimbursement of Central Sales Tax
Procedure For Other statutory approvals
a.
Destruction of/Scrapping of Capital Goods
b. Donation of Computer and Computer peripherals
c.
Procedure for Free movement of CG
d.
Procedure for Common Sharing of equipments by STP/EHTP
units of the same entity/parent
Procedure For Merger/Acquisition/Amalgamation/Takeover of
Unit/change in implementing agency
Procedure For Conversion from STP Scheme to EOU/EPCG
Scheme
Procedure for Broad Banding of LOP for STP/EHTP units
Cntd…
3
List of STP Services
23.
24.
25.
26.
Procedure for IT Park Approval under STP
Procedure for Adjudication
Procedure for Monitoring and Reporting
Procedure for IMSC
4
Thank You
5
New unit Registration
Process
Receipt of Application
N
Scrutinize Supporting
Documents
Return to the Application for
1) Changes
2) Documents/ Suitable Action
Y
Issue the Approval Letter
(LOP)
Post Approval Process
Acceptance of terms & condition
in Standard format*
Acceptance of Application
N
Monitoring Process
Of cancellation of LOP
Within 45 days from the
Date of LoP
Process the Application
Y
1.
2.
3.
4.
Prepare & Print
Note Sheet*
Export Obligation Sheet*
Draft covering letter and LOP
Terms and Conditions
Acceptance of Documents for LUT,
Green Card, CG List attestation, RCMC
N
Within 3 Years from the
Date for LOP
Put Up to Verifier
Return to the EXIM Staff for
the Suitable action
N
Satisfied
Y
Presentation/Interaction with the Applicant
Put Up to Director for Approval
N
Satisfied
Back
Y
* Refer --- for formats
Y
Process the Documents
Put Up to Director for Approval (Note sheet for
LUT and Greencard).
LUT is signed by STP Unit & Director,
other documents are signed by Director
Issue the Following documents to the STP unit
1.Copy of LUT (1 Original - STPI, 1 Copy – Unit
2. List Attestation (1 Copy - STPI, 1 Original- Unit)
6
3. Green Card (1 Copy - STPI, 1 Original- Unit))
4. RCMC (1 Copy - STPI, 1 Original-Unit))
Documents Required for New STP/EHTP
Scheme Registration
• Application as per the prescribed format - Annexure I
(Mandatory)
• Memorandum and Articles of Association copy (Mandatory)
• Partnership Deed copy (Mandatory), if it is a partnership
company
• For proprietary concern the proprietor may declare before a
notary with regard to his business, office address and
willingness for STP registration for software export purpose.
• Board Resolution Copy (Mandatory) insisting “setting up 100%
EOU under STP Scheme.
• PAN Number copy (Mandatory)
• IEC Copy (Mandatory)
• Bank Certificate Copy (Mandatory)
• Form 32 stating list of Directors (Mandatory)
• Form 18 for Registered Office Address (Mandatory)
• Copy of Lease Agreement / Proof of premises (Mandatory)
• Details of Director (Mandatory) with 3 sets of photograph
• Project Report (Mandatory)
• Export Order in Hand / Pipeline / MOU (optional)
Cntd…
7
Documents Required for New STP/EHTP
Scheme Registration
• Copy of FIRC and letter filed with RBI for receipt of foreign
equity (if applicable)
• Copy of Master / Service agreement signed with parent
company / clients (if applicable)
• If the company / unit is existing, then audited balance sheet for
last 2 years.
• IT Returns of the promoters (in case of proprietorship) / IT
returns of company
• Floor Area plan for the proposed STP location
•
•
Application Processing Fees of Rs.2,500/- in the form of
DD(Mandatory) in favour of Software Technology Parks of India
payable in the respective centre location
Brief Profile of Person Heading the STP/EHTP Operation.
Cntd…
8
Documents Required for Post
Registration and Formalities
• Standard Terms and Conditions attached to LOP / LOA for STP /
EHTP Scheme - Annexure II (Mandatory)
• DD towards Service charges for 3 years (Mandatory)
• Legal Agreement - Annexure IV (Mandatory)
• Registration cum membership certificate - Annexure V
• List of CG proposed to be imported and list of CG proposed to
be procured indigenously for attestation - Annexure 1
(Mandatory)
• Application for Obtaining Green card - Annexure VII (Mandatory)
• Digital Signature, permanent email and website address to be
furnished in the company letter head – para 6.3.2 HBP.
Cntd…
9
Verification for New unit registration under
STP/EHTP Scheme
Checklist for Application Form
• Application form in one set
• Application form is duly filled and initial on all pages and full signature of the
Authorized Signatory and stamp on the last page
• Email Address should be mentioned in the Application form
Checklist for Memorandum and Articles of Association
• Computer Software / IT Enable Services is included in item of manufacture.
• Authorized Share Capital mentioned in MOA is as mentioned in the Application
form
• List of Directors is as per copy submitted with Application Form
Checklist for Partnership Deed
• Name and signature of partners in partnership deed are as per the list of partner
submitted with the Application Form
Checklist for Board Resolution Copy
• Name / Names of Director in as per the List of Directors, Form 32 and MOA
• Name of the authorized person mentioned in the Board resolutions copy is as
per the names in the application form
Cntd…
10
Verification for New unit registration
under STP/EHTP Scheme
Checklist for PAN No. Copy
•
Availability of signature and stamp of Income Tax Department
•
Name of the unit and PAN no. clearly visible
•
Check PAN details in Income Tax website.
Checklist for IEC Copy
•
Availability of signature and stamp of DGFT
•
Availability of PAN No. in IEC copy
•
Availability of unit locations approved / amended / expanded in LOP
•
Unit address is mentioned
•
Check IEC in DGFT website
Checklist for Form 32
•
Names of Directors are as per the MOA
•
Names of Directors are as per the list of Directors submitted with the application form
Checklist for Banker Certificate
•
Availability of signature and stamp of Banker on Bank Certificate
•
Bank Certificate is on Letter Head of the Bank with Local Address
•
Authorization for operation of bank account with photograph of authorized signatory duly
endorsed by Banker.
•
Account No., type and date of opening mentioned
Cntd…
11
Verification for New unit registration
under STP/EHTP Scheme
Checklist for Proof of Premises
•
Lease Agreement
– Lease Period (Minimum one year)
– Area of Premises
– Address of premises is as per the Application
•
Sale Deed
– Area of premises
– Address of premises is as per the application
Checklist for FIRC
•
Permission from RBI (case to case)
•
Intimation to RBI (case to case)
Checklist for Floor plan
•
Dimensions mentioned
•
Proposed area clearly locatable in floor plan
•
Area as per lease agreement / sale deed
Checklist for IT return (Not applicable to newly incorporated Co’s)
•
IT returns as per Balance sheet
Cntd…
12
Verification for New unit registration
under STP/EHTP Scheme
Checklist for DD of Rs.2,500/- as Processing fees
•
DD in favour of Software Technology Parks of India and payable in the respective centre
location
•
Date of the DD is valid on the date of application.
Checklist for Project Report
•
Company Profile
•
Promoters Background
•
Units Area of Expertise / Services Offered
•
Aim of the project
•
Marketing strategy
•
Marketing Strategy / Marketing Arrangements
•
Manpower Plan
•
Future Plans
•
Cost of Project & Means of Finance
•
Projected P & L account
•
Projected Balance sheet
•
Projected Cash Flow / Fund Flow statement
•
Export work (As per transfer pricing guidelines in the case of subsidiaries)
•
Export Performance for last three years (Not applicable to new units)
Back
13
Import Certification
Receipt of Application Form
Issue Original Approval to
the STP Unit
File Office copy with Note Sheet
N
Scrutinize Supporting
Documents
Return to the Application for
Changes
N 1)
2)
Documents
Y
LOP & PBWHL Valid,
CG availability
Send the Xerox copy of approval to
Deputy Commissioner of Customs
(100% EOU)
N
Process the Application
Print
1. Note Sheet*
2. Draft Approval Letter*
Can we incorporate
and as per check list in all the
slides
Put up For Approval
Satisfied
N
Return to the EXIM Staff for
the Suitable action
In the validation stage from
Database, all the checks
May be incorporated in all the
slides
Y
Back
14
* Refer --- for formats
Documents required for Import Certification
•
•
•
•
•
•
Application for certification of Proforma Invoice / Import Certification - Annexure
IX (Mandatory)
Copy of Proforma invoices (Shipping / commercial) (Mandatory)
Product Details as necessary
Brief Technical Write-up of CG as necessary
High Sea sale Agreement (if applicable)
Work contract details if importing prototype or sample as necessary
Import of Second hand CG
• Self Declaration for Import of Second hand Equipments - Annexure X {Not
mandatory as per present policy, ref FTP para no. 6.3)
• Chartered Engineers certificate for Import of Second hand Machinery - Annexure
XI { Not Mandatory as per present policy, ref FTP para no.6.3)
• Copy of Proforma invoices (Shipping / commercial) (Mandatory)
• Brief Technical Write-up of CG
In case of EHTP
• BOM
• Items of manufacture
• Capacity of Plant
• Quantity of CG for 5 years
Cntd…
15
Verification for Import Certification
In Company File
• Validity of PBWHL
• Validity LOP
• CG approval, utilization, running balance properly mentioned.
In Commercial Invoice
• Name and Location of STP Unit
• Name and address of supplier and country of origin
• Invoice Number and Date
• Description of Goods
• Quantity of Items
• Value of Invoice
• New Equipment / Used Equipment
• In terms of CIF or FOB
• Type of Import: (Purchase/Loan/FOC/Lease/High Seas
Sales/Bond to Bond)
• Signed and stamp on shipping / Commercial Invoice
Cntd…
16
Verification for Import Certification
•
•
•
•
•
•
Shipping address matching with the bonded warehouse address of the
unit.
If equipment is to be imported on loan basis, the invoice should clearly
state that “Material are sent on Loan basis for project purpose for a
period of __” and “The value is for customs purpose only” (If the
importation is on loan basis, the maximum period of loan is 24 month”)
If the equipment is imported on Free of charges (FOC), the invoice
should clearly state the “Material are sent on Free of Charge Basis” and
“The value is for Customs purpose only”
If the equipment is coming on High Seas basis, Original of valid High
Seas sales agreement needs to be submitted.
If procuring from a Bond then invoice should mention Bond to Bond
sale.
If the equipment is procured on Lease basises, copy of Lease
agreement needs to be submitted
Additional checks as necessary
• Check whether proposed item is required w.r.t the business of the unit
• Check whether proposed item is permitted for duty free import as per
FTP or customs notification 52/2003 and per FTP.
Cntd…
17
Verification for Import Certification
In case of Import of Second Hand Capital Goods check the
following
• If second hand capital Goods to be imported is less than seven
years old, a self declaration has to be accompanied with the
request of import certificate. (not mandatory as per present FTP,
ref FTP para no. 6.3)
• In case Bond to Bond transfer the invoice should indicate that
the term transfer is Bond to Bond.
In case of EHTP
• Raw material should match with the BOM and quantity
• Check for the importability of CG as per ITH
Other checks as necessary
• Is the unit regularly submitting the Annual / Quarterly / Monthly
Performance Reports, to be verified as per database.
• No Dues towards Statutory Service Charges
Back
18
Excise Exemption Certification
Receipt of Application Form
Issue Original Approval to
the STP Unit
File Office copy with Note Sheet
N
Scrutinize Supporting
Documents
Y
LOP & PBWHL Valid,
CG availability
Return to the Unit for
1) Changes
2) Documents
Send the Xerox copy of approval to
Deputy Commissioner of Customs
(100% EOU)
N
Process the Application
1.
2.
Print
Note Sheet*
Draft Approval Letter
*
Put up for Approval
Satisfied
N
N
Return to the EXIM Staff for
the Suitable action
Y
Back
19
* Refer --- for formats
Documents Required for Excise Exemption
Certification
• Excise Exemption Application in prescribed format - Annexure
IXA (Mandatory)
• Copy of Proforma invoices (Mandatory)
Other documents as necessary
• Brief Technical Write-up of CG
• Product details
Cntd…
20
Verification for Excise Exemption
Certification
In the File
•
•
•
•
•
•
•
•
Validity of PBWHL
Validity of LOP
CG approval, utilization , running balance properly mentioned
CG is as per customs / Excise Notification
Other verification as necessary
Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports, verified as per
database.
No Dues towards Statutory Service Charges
Check whether proposed item is required w.r.t the business of the unit
Check whether proposed item is permitted for duty free import as per FTP or customs notification 52/2003
In Proforma Invoice
•
Name and location of STP unit
•
Name and address of supplier
•
Consignee name and bonded warehouse address matching with “ship to” address in invoice
•
Supplier’s address, origin address properly mentioned
•
Shipping address matching with bonded warehouse address of the unit
•
Goods are falling under which category
•
Invoice Number and Date
•
Description of Goods
•
Details of item, quantity, identification available
•
Value of Invoice (in Rupees) and applicable taxes properly mentioned
•
Rate of Excise Duty
•
Signed and stamp on Proforma Invoice
Back
21
Re – Export of CG
Receipt of Application Form
Scrutinize Supporting
Documents
Issue Original Approval to
the STP Unit
File Office copy with Note Sheet
N
Return to the Application for
1)
Changes
2)
Documents
Y
LOP & PBWHL Valid,
Original Import certificate
Send the Xerox copy of approval to
Deputy Commissioner of Customs
(100% EOU)
N
Process the Application
Print
1. Note Sheet
2. Draft Approval Letter
Put up For Approval
Satisfied
N
Return to the EXIM Staff for
the Suitable action
Y
Back
22
Documents required for Re- Export Approval
• Duly filled application for Re-export of CG.
• Re-export Invoice - Annexure XVI (Mandatory)
• Annexure Details for Re-Export Invoice No. - Annexure XVIA
(Mandatory)
• Copy of Import Certificate and attested invoice (Mandatory)
• Bill of Entry copies (Mandatory)
• NOC from Original Supplier (Mandatory) {not applicable w.r.t reexport of surplus CG}
• Copy of Bond Register (alternatively we can ask for copy of
Re-warehousing)
• Check for GR Waiver or Declaration as necessary
Cntd…
23
Verification for Re- Export Approval
•
•
•
•
•
•
•
•
•
Validity of PBWHL
Validity of LOP
Reason for Re-export (Permanent / Temporary for repair / Replacement / Surplus CG)
Name and location of STP unit
Name and location of Foreign Supplier / client where the capital goods is to be Re-exported
Signature and Company stamp on shifting Invoice
Description of item, value and Quantity with respect to original import
If sending for Repair / replacement then invoice should mention “Materials being sent for
Repair / Replacement. Value declared for customs purpose only”
If sending as Return of Loan equipment then invoice should mention “Materials initially
imported on loan basis, being returned permanently after project completion. Value declared
for customs purpose only”
•
Other verification as necessary
Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports,
verified as per database.
No Dues towards Statutory Service Charges
•
Post Approval Process
Credit the CG limit ( applicable w.r.t to permanent Re-export only)
•
Back
24
Shifting / IUT of CG
Receipt of Application
Issue Original Approval to
the STP Unit
File Office copy with Note Sheet
N
Scrutinize Supporting
Documents
Return to the Application for
1)
Changes
2)
Documents
Y
Send the Xerox copy of approval to
Deputy Commissioner of Customs
(100% EOU)
N
LOP & PBWHL Valid
Process the Application
Print
1. Note Sheet
2. Draft Approval Letter
Put up For Approval
Satisfied
N
Return to the EXIM Staff for
the Suitable action
Y
Back
25
Documents required for Shifting / IUT
Approval
•
•
•
•
•
•
•
•
Duly filled application for Transfer / shifting of CG
Shifting Invoice - Annexure XVIII (Mandatory) in two copies
Undertaking Letter from Service center, in case of repair in India (Mandatory) as
applicable
Copy of letter from original supplier for sending the items for repair, if it is loan /
free of charge item (Mandatory) as applicable
Letter / Invitation from the organizers, if the goods are shifted for demonstration /
testing (Mandatory) as applicable
Copy of Import certificate and attested invoice / Excise exemption (Mandatory)
Copy of Bond Register (or copy of Re-warehouse certificate)
No Objection Certificate (NOC) in case of Interstate transfer.
In case of Imported CG
• Details for Shifting of Imported CG - Annexure XVIIIA (Mandatory)
–
Bill of Entry copies (Mandatory)
In case of Indigenous CG
• Details for Shifting of Indigenous CG - Annexure XVIIIB (Mandatory)
–
AR3 Certificate (Mandatory)
Cntd…
26
Verification for Shifting Approval
•
•
•
•
Validity of PBWHL
Validity of LOP
Name and location of STP unit
Name and location of the STP unit / 100% EOU where the
capital goods is to be transferred
• Signature and company stamp on shifting invoice
• Check the recipient Customs License and LoP Details
Other verification as necessary
• Is the unit regularly submitting the Annual / Quarterly / Monthly
Performance Reports, verified as per database.
• No Dues towards Statutory Service Charges
Post Approval Process
• Reconciliation of CG for both units
• Reflection of the same in Export Obligation
Cntd…
27
Documents required for Shifting of CG
Inter Unit transfer for Consignor / Consignee
•
•
•
•
•
•
•
•
•
•
Request letter in prescribed format
locations address and floors occupied for STP operation
Details of CG
Copy of Invoices in triplicate (if more than one invoice, annexure
should be attached)
PBWHL Numbers of both the addresses and validity should be
mentioned.
Copy of Import Certificate in case of Imported Goods.
Copy of BOEs in case of Imported Goods / copy of CT3 / AR3A
in case of Indigenous goods
Permission letter from other STP / EOUs /SEZ in case of
consignor
Whether it is Permanent / Temporary transfer
AR3 Certificate
Cntd…
28
Verification for shifting of CG
Inter Unit Transfer for Consignor / Consignee
• Validity of PBWHL of both the consignee & consignor verified as
mentioned in shifting Invoice.
• Validity of LOP
• Is shipping address mentioned correctly in the shifting invoice
• Checking the AII IC, BOE/CT3, ARE 3 forms & Value of Capital
Goods as per the shifting invoice / Annexure enclosed
• Transfer Permanently / Temporarily
• Validity of the period of Free movement of CG approval
Other verification as necessary
• Is the unit regularly submitting the Annual / Quarterly / Monthly
Performance Reports, verified as per database.
• No Dues towards Statutory Service Charges
Cntd…
29
Documents required for shifting of CG
From one bonded warehouse to another bonded warehouse of the
same unit – Intra Unit Transfer
• Request letter
• Details of CG to be transferred (duly signed and stamped)
• PBWHL copies of both the addresses and validity should be
mentioned.
• Copy of Import Certificate in case of Imported Goods.
• Copy of BOEs in case of Imported Goods / copy of CT3 in case
of Indigenous goods
• Reasons for Transfer of Goods
Cntd…
30
Verification for Shifting of CG
From one bonded warehouse to another bonded
warehouse of the same unit – Intra Unit Transfer
• Validity of PBWHL of both the premises verified as per copies
enclosed.
• Validity of LOP
• Checking the AII IC, BOE/CT3, ARE 3 forms & Value of Capital
Goods as per the shifting invoice / Annexure enclosed
• Is the unit regularly submitting the Annual / Quarterly / Monthly
Proformance Reports, verified as per database.
• No Dues towards Statutory Service Charges
Cntd…
31
Documents required for Shifting of CG
Repair / Calibration, Testing and return of CG
• Request letter
• Copy of Import Certificate / IUT in case of Imported Goods.
• Copy of BOEs in case of Imported Goods / copy of CT3 in case
of Indigenous goods
• NOC from Original Supplier / NOC from Local Dealer
• List of Goods sending for Repair with Details of Equipment like
Import certificate No, Date of BOE No., Date & Quantity, Value
of the equipment
Cntd…
32
Verification for Shifting of CG
Repair / Testing and return of Equipment
•
•
•
•
•
•
•
•
Validity of PBWHL
Validity of LOP
Is NOC obtained by the unit from the supplier.
Is the equipment under warranty verified as mentioned in
request letter or NOC given by supplier
Is Local dealer as authorized by supplier of equipment verified
as per NOC given by supplier
Period within which the CG is returned to the bonded
warehouse / replaced.
Is the unit regularly submitting the Annual / Quarterly / Monthly
Performance Reports, verified as per database.
No Dues towards Statutory Service Charges
Post Approval Process
• Is original equipment returned to the bonded warehouse /
replaced with in the specified period
Back
33
Bonding of Imported Capital Goods
Bonding request by the STPI Unit
Assignment of the Boding Officer
On the basis of Locality
Verification of Consignment w.r. t
STPI Approvals, BoE and Packing List
N
Satisfied
Take Suitable action
1). In case of short / excess shipment
2) In case of CIF Value not Matching
Y
1.Endorse the bond register
2.Issue Re-warehousing certificate
3.Identification slip on Imported CG
Process prevailing only in
STPI Bangalore
Copy of Re-warehouse certificate to
customs Office
Back
34
Documents required for Bonding of Capital
Goods
• Request for Bonding of CG - Annexure XIII (Mandatory)
Following to be kept ready at the time of bonding
• CA Certified CG Details (Import, shifting, Re-export and
Debonding) - Annexure XXI (Mandatory) {Not mandatory}
• Bond register for CT3 Exemption (Mandatory) {Not applicable,
as bonding of Equipment is applicable only for Imported CG}
• Request Letter for Issuance of Rewarehousing Certificate in
respect of Bond - Annexure XIV (Mandatory) (STPI to issue)
• Identification (stiker) Slip of size 2" x 3" on "Bonded warehouse
items" - Annexure XV (Mandatory)
Self Bonding
• Companies having Export more than 15crores are eligible for
Self Bonding as per Customs circular No.19/2007 date
03/05/2007 {and as per order passed by the respective
commissionrate of customs}
Back
35
Debonding of CG
Receipt Of Application Form
Issue Original Approval to
the STP Unit
File Office copy with Note Sheet
N
Scrutinize Supporting
Documents
Return to the Unit for
1) Changes
2) Documents / Suitable action
Y
Send the Xerox copy of approval to
Deputy Commissioner of Customs
(100% EOU)
LOP & PBWHL Valid
Process The Application
Print
1. Note Sheet for IMCG and INCG
2. Export Obligation Sheet
3. Draft Approval Letter for IMCG
and INCG
E O Status Meeting
Adjudication Process
N
Y
Put UP for Approval
Satisfied
Y
Back
N
Return to the EXIM Staff for
the Suitable action
36
Documents required for De-Bonding of Duty
Free Capital Goods
Duly filled Application for De-bonding of Duty Free Capital Goods
In case of Imported CG
• Annexure for Debonding of Imported Capital Goods (Mandatory)
• Bill of Entry copies (Mandatory)
• Copy of Import approval & Attested Invoice
• Re-warehousing certificate copy.
In case of Indigenous CG
• Annexure for Debonding of Indigenous (CT3) Goods
(Mandatory)
• Copy of CT3 and AR3 Certificate (Mandatory)
• Copy of STPI approval and attested invoice
Cntd…
37
Verification for De-Bonding of Duty Free
Capital Goods
• Fulfillment of Export Obligation
• Signature and Stamp of the Authorized person.
• Is the unit regularly submitting the Annual / Quarterly / Monthly
Performance Reports, verify as per database.
• No Dues towards Statutory Service Charges
In case of Imported CG
• Import approval, attested invoice and Re-warehousing copy
• Check for the annexure and the details
In case of Indigenous CG
• Excise Exemption approval, attested invoice copy.
• Check for AR3A copy
• Check for the annexure and the details
Back
38
Name Change
Receipt Of Application
Issue Original Approval to
the STP Unit
File Office copy with Note Sheet
N
Scrutinize Supporting
Documents
Return to the Application for
1)
Changes
2)
Documents
Y
Send the Xerox copy of approval to
Deputy Commissioner of Customs
(100% EOU)
LOP & PBWHL Valid
Process The Application
Print
1. Note Sheet
2. Draft Approval Letter
Put Up For Approval
Satisfied
N
Return to the EXIM Staff for
the Suitable action
Y
Back
39
Documents required for Name Change
•
•
•
•
•
•
•
•
Duly filled application for change of Name (Mandatory)
Original Green card (if Green card issued)
New Copy of ROC (Mandatory)
Board Resolution Copy from old unit for handover of assets and liabilities (Mandatory)
{Board Resolution for change of name is mandatory}
Board Resolution Copy from New unit for takeover of assets and liabilities (Mandatory)
{Board Resolution for change of name is mandatory}
Amended Memorandum and Articles of Association copy (Mandatory)
List of Directors (Mandatory)
Form 1A (Mandatory)
Verification
•
Validity of PBWHL
•
Validity of LOP
In ROC
•
New Name of the company with respect to ROC.
Other verification as necessary
•
Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports, verify
as per database.
•
No Dues towards Statutory Service Charges
Post Approval Process
•
IEC to be updated with the changed name.
•
Green card to be reissued/ New name is to be endorsed
Back
40
Space Expansion / Additional
Premise
Receipt Of Application
Issue Original Approval to
the STP Unit
File Office copy with Note Sheet
N
Scrutinize Supporting
Documents
Return to the Application for
1)
Changes
2)
Documents
Y
Send the Xerox copy of approval to
Deputy Commissioner of Customs
(100% EOU)
LOP & PBWHL Valid
Process The Application
Print
1. Note Sheet
2. Draft Approval Letter
Put Up For Approval
Satisfied
N
Return to the EXIM Staff for
the Suitable action
Y
Back
41
Documents required for Expansion of
Location
•
•
•
•
•
•
•
•
Duly filled Application for change / Expansion of location
Original Green Card { Not mandatory}
Board Resolution for change / Expansion of location
Blueprint of Floor Plan in Triplicate
Copy of Lease / rental Agreement / sale deed.
Full Address of new location with PIN code
Floor wise dimension details in Meters: Length, Breadth and Height
a blue print/drawing in original indicating the area to be bonded to be submitted – floor wise
Verification
•
•
•
•
•
•
Validity of PBWHL
Validity of LOP
Address of new location / expanded area is as per the Lease Agreement / sale deed
Period of Lease Agreement
Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports,
verified as per database.
No Dues towards Statutory Service Charges
Post Approval Process
•
•
IEC to be updated with the changed in location / to include the additional premises.
Green card to be reissued / New location to be endorsed
Back
42
Domestic Tariff Area
Receipt Of Application Form
Issue Original Approval to
the STP Unit
File Office copy with Note Sheet
N
Scrutinize Supporting
Documents
Return to the Unit for
1) Changes
2) Documents
Y
Send the Xerox copy of approval to
Deputy Commissioner of Customs
(100% EOU)
LOP & PBWHL Valid
Process The Application
Print
1. Note Sheet
2. Export Obligation Sheet
3. Draft Approval Letter
Put UP for Approval
Satisfied
Y
Back
N
N
Return to the EXIM Staff for
the Suitable action
43
Documents required for Domestic Tariff Area
Sales
• Duly filled application for DTA sales entitlement as per the
prescribed format - Annexure XIX
• CA Certified Performance Details - Annexure XXIIIA
• Contract Copy / Purchase Order
• Copy of FIRC / Banker certificate
Cntd…
44
Verification for Domestic Tariff Area
Sales
•
•
•
•
•
•
•
•
•
•
•
•
•
Name and location of STP unit
Validity of PBWHL
Validity of LOP
Name and address of customer
The unit has achieved positive NFE
Classification of item is as per the approval letter
Signature and stamp on the contract copy / Purchase order
Value of sales is within the entitlement limit
Validity of DTA sales is as per the year of Export permissible
Is the unit regularly submitting the Annual / Quarterly / Monthly
Performance Reports, verified as per database.
No Dues towards Statutory Service Charges
To accord the DTA Sales permission as per Appendix 14-I-H
Check for direct exports and deemed exports
Post Approval Process
• Utilization report
Back
45
Sub Contracting
Receipt Of Application Form
Issue Original Approval to
the STP Unit
File Office copy with Note Sheet
N
Scrutinize Supporting
Documents
Return to the Unit for
1) Changes
2) Documents / Suitable action
Y
Send the Xerox copy of approval to
Deputy Commissioner of Customs
(100% EOU)
LOP & PBWHL Valid
Process The Application
Print
1. Note Sheet
2. Draft Approval Letter
E O Status Meeting
Adjudication Process
N
Y
Put UP for Approval
Satisfied
Y
Back
N
Return to the EXIM Staff for
the Suitable action
46
Documents required for Sub-Contracting
• Sub-contracting - Annexure XXA
• Man Month details for sub contracting - Annexure XXB
• Purchase order copies / Agreement copy for the subcontract
Verification
• Validity of PBWHL
• Validity of LOP
• Is the unit regularly submitting the Annual / Quarterly / Monthly
Performance Reports, verified as per database.
• No Dues towards Statutory Service Charges
• To accord the permission as per para no. 6.14 of FTP
• Agreement
– % of work
– Timeframe
– Payment terms and conditions
Back
47
CG Enhancement
Receipt Of Application Form
Issue Original Approval to
the STP Unit
File Office copy with Note Sheet
N
Scrutinize Supporting
Documents
Return to the Unit for
1) Changes
2) Documents / Suitable action
Y
Send the Xerox copy of approval to
Deputy Commissioner of Customs
(100% EOU)
LOP & PBWHL Valid
CG Balance
Process The Application
Print
1. Note Sheet
2. E.O.Performance & Projection
3. Draft Approval Letter
E O Status Meeting
Adjudication Process
N
Y
Put UP for Approval
Satisfied
Y
Back
N
Return to the EXIM Staff for
the Suitable action
48
Documents required for Enhancement of
Capital Goods
•
•
•
•
•
•
•
Duly filled application form with existing and proposed projection.
CA Certified CG Details (Import, shifting/IUT (permanent), Re-export,
Debonding, Donation and Destruction) - Annexure XXI
CA Certified Performance Details - Annexure XXIIIA
Projections Report - Annexure XXIIIB
Bond Register Copy
Import list in triplicate for the additional import projection
Export Certification details
Verification
•
•
•
•
•
•
•
Validity of PBWHL
Validity of LOP
Check for the Export obligation status
Export Performance with respect to Softex and Monthly / Quarterly Reports
Import Details with import certificate issued and also with Bond Register
Is the unit regularly submitting the Annual / Quarterly / Monthly Performance
Reports, verified as per database.
No Dues towards Statutory Service Charges
Back
49
Debonding of Premise
Receipt Of Application Form
Issue Original Approval to
the STP Unit
File Office copy with Note Sheet
N
Scrutinize Supporting
Documents
Return to the Unit for
1) Changes
2) Documents / Suitable action
Y
Send the Xerox copy of approval to
Deputy Commissioner of Customs
(100% EOU)
LOP & PBWHL Valid
Process The Application
Print
1. Note Sheet
2. Draft Approval Letter
E O Status Meeting
Adjudication Process
N
Y
Put UP for Approval
Satisfied
Y
Back
N
Return to the EXIM Staff for
the Suitable action
50
Documents required for De-Bonding of
Premises
•
•
•
•
•
•
•
Duly filled Application with reason for de-bonding the premises
Full Address of location with PIN code
Floor wise dimension details in Meters: Length, Breadth and Height as
mentioned in PBWHL
Declaration stating that there are no bonded items (Either Imports or
CT3 goods) in proposed de-bonding location
Copy of letter issued from customs stating no bonded goods are
available in the premise
Copy of Blue Print highlighting the location to be de-bonded in triplicate
If the entire premise is de-bonded, location from which the unit will be
operating is required to be indicated.
Verification
•
•
•
•
•
Validity of PBWHL
Validity of LOP
Fulfillment of Export Obligation
Is the unit regularly submitting the Annual / Quarterly / Monthly
Performance Reports, verify as per database.
No Dues towards Statutory Service Charges
Back
51
Exit from STP / EHTP
Scheme
Receipt Of Application Form
N
Scrutinize Supporting
Documents
Return to the Unit for
1) Changes
2) Documents / Suitable action
Y
Issue Original Approval to
the STP Unit
File Office copy with Note Sheet
Send the Xerox copy of approval to
Deputy Commissioner of Customs
(100% EOU)
LOP & PBWHL Valid
Process The Application
Print
1. Note Sheet for Exit and LOP Cancellation
2. Export Obligation Sheet
Adjudication Process
3. Draft Approval Letter for exit
and LoP Cancellation
E O Status Meeting
N
Y
Put UP for Approval
Satisfied
Y
Back
N
Return to the EXIM Staff for
the Suitable action
52
Documents required for Exit from STP/EHTP
Scheme
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Request letter for Exit from STP Scheme with Reason for closing down the operations /
license in detail
Board Resolution for cancellation of LOP.
CA Certified CG Details (Import, shifting, Re-export, Donation , Destruction and Debonding)
- Annexure XXI
CA Certified Proformance Details - Annexure XXIIIA
Legal Undertaking for Exit of the unit on Rs.100/- stamp paper
Surrender Original LOP
Surrender Original List of attested capital goods and indigenous goods Approval
Legal Agreement
Surrender Original Registration cum Membership Certificate (RCMC)
Surrender Original Green Card
Copy of IT returns from the date of LOP
Audited Report (Balance sheet, P & L account)
Declaration on an Rs.100/- stamp paper stating that all employee related funds have been
dealt with as per the applicable labor laws (to be checked for reference of labor law)
To file declaration on an Rs.100/- stamp paper that the exiting unit (name of the unit) will not
insist on STPI (after the exit approval is issued) to certify the Softex forms which have not
been filed with STPI within the due date
Acknowledgement copy of the letter(s) intimating the following departments about the status
of the company ie., you are exiting from the STP scheme and will not be availing any
benefits under STP scheme in future.( Income tax, sales tax, commercial tax, service tax,
shops and establishment, EPF & PF and other state govt departments)
Copy of FIRCs
Proof of De-bonding of CG (from STPI and Customs) {TR6 Challans)
Bank statement
Copy of Bond register
53
Cntd…
Verification for Exit from STP/EHTP Scheme
•
•
•
•
•
•
Validity of PBWHL
Validity of LOP
Fulfillment of Export Obligation
No dues towards Statutory Service charges
Pending Softex form submission / certification
Is the unit regularly submitting the Annual / Quarterly / Monthly
Performance Reports verified as per data base.
• No Objection Certificate from Customs
Back
54
Exports Certification
Receipt Of Softex Form
Scrutinize Supporting
Documents
N
Return Application for
1) Changes
2) Documents
Prepare the Covering letter
in Triplicate
Y
Prepare 3 sets of Softex Forms
Check for the Valid Softex no.,
Lop PBWHL Validity PO . Contract Validity
Satisfied
Issue
1. Duplicate Copy to STP Unit
2. Original Copy to RBI
3. Triplicate in Company File
N
Y
Process of the Softex Form
Print
1. Note sheet
2. Approval Certificate
3. Annexure
N
Put UP for Approval
Satisfied
Y
Back
N
Return to the EXIM Staff for
the Suitable action
55
Documents required for Exports Certification
• Software Export (Softex) Declaration as per the prescribed
format - Annexure XXV – in triplicate
• R Supplementary Return
• Invoices / Bill of the supplier in triplicate
• Master List giving summary of invoice details in case of multiple
invoices for single softex form
• Contract Copy / Agreement / Purchase Order
• Datacom Connectivity Copy
Documents required in addition to above, if the submission is first
time
• IE Code
• Board resolution for Authorized Signatory
• Company Profile
• FIRC Copy
• Bankers Details (Branch Address, Authorized Dealer Code)
Cntd…
56
Verification for Exports Certification
Softex Form
• Valid Softex Number
• IEC
• Address of STP Location
• Invoices / Bill of the supplier
• Client Name and Address
• Authorized Dealer Name, Address and code No.
• Full Export Value mentioned in softex against the master list and invoices.
• Section C – Export Realization
• Signature of Exporter (Authorized Signatory)
Contract / Agreement
• Name and Address of STP unit and Foreign Client
• Signature of both parties with Date of contract
• Description of the project
• Validity period & Payment terms and details
• Royalty and Discount terms
• Currency Details, reimbursement, incentive, bonus clause
• Rate / value of the contract
Cntd…
57
Verification for Certification of Exports
Purchase Order
•
Name and Address of STP unit and Foreign client
•
PO date and amount
•
Description of the project, Validity Period
•
Payment terms, Value of the purchase order
•
Royalty and Discount terms
Invoice
•
Invoice value (rate applied is it matching with contract)
•
Description of item as per the contract
•
Date of Invoice with respect to validity of contract
•
Contract / Purchase Order / Work Order reference in invoice
•
Work duration in invoice
•
IEC Validity, Authorized Dealer details
•
Sign of the Authorized Signatory of the STPI unit
Data Communication
•
Name and location of STP unit as per records
•
Duration of datacom connectivity is it within the work duration
•
Is the unit regularly submitting the Annual / Quarterly / Monthly Performance Reports,
verified as per database.
•
No Dues towards Statutory Service Charges
•
•
Check for value of Softex, if the invoice value is less than US$ 25,000, certification by STPI
is not mandatory
If softex contain the onsite value, eliminate the same
Back
58
Receipt Of Application Form
Issue Renewal of LOP
Scrutinize Supporting
Documents
Return to the Unit for
1) Changes
2) Documents / Suitable action
N
Y
Process Legal Undertaking (L U T)
Submitted by the unit
Inward the Application Form
Check the Application date & Compare
with date of LOP Expiry
N
Within 6 months
Forward to IMSC
Legal Agreement is signed by STP
Unit & Director
Y
Process The Application
Prepare & Print
1. Note Sheet for LOP and Green Card
2. E.O. Performance and Projection
3. Draft Approval Letter for LoP
and Green Card
Put Up to Verifier
E O Status Meeting
Issue Copy of LUT to the STP Unit
&
ask for the renewed Copy of PBWHL
Adjudication Process
Renewal of LoP and
Green Card
N
N
Y
Presentation/Interaction with the Applicant
Satisfied
Back
Return to the EXIM Staff for
the Suitable action
Not Satisfied
59
Satisfied
Documents required for Renewal of LOP and
Green Card
LoP
• Application for Renewal (Mandatory)
• Project report (Mandatory)
• CA Certified Performance Details - Annexure XXIIIA (Mandatory)
• Projections Report - Annexure XXIIIB (Mandatory)
• CA Certified CG Details (Import, shifting, Re-export, Donation, Destruction and
Debonding) - Annexure XXI (Mandatory)
• Copy of IT Returns of company for the previous years (from date of LOP)
(Optional)
• Transfer Pricing Study report copy (if unit is following transfer pricing
methodology as billing pattern) (if applicable)
• Board Resolution (Mandatory)
• Statement showing Export invoice with realization details duly signed by CA
Verification
• Application is duly filled or not
• Is the unit regularly submitting the Annual / Quarterly / Monthly Performance
Reports verified as per data base.
• No Dues towards Statutory Service Charges
• Pending Softex form submission / certification
• Verify Export statement
Cntd…
60
Documents required for Renewal of LoP and
Green card
Green Card
• Request letter
• Application in prescribed format duly signed by Authorized
Signatory (Mandatory)
• Original Green card – whether new one is issued after process
(Same Green card can be renewed)
• PBWHL copy
Verification
• Application is duly filled or not
• Validity of PBWHL
• Is the unit regularly submitting the Annual / Quarterly / Monthly
Performance Reports verified as per data base.
• No Dues towards Statutory Service Charges
Back
61
Request by Unit
CST Reimbursement
Return / Inform to Unit
1. Changes
2. Documents
N
Scrutinize Supporting Documents
Y
Process the Request
Time Frame
N
( Whether the request is made
Within 6months from the end of the quarter)
Take the necessary actions
For Condoning the Delay
Y
Verification of Claims w.r.t
Invoices, ‘C’ forms, CA certifications report
Satisfied
N
Reject the request / Claims
& Issue a letter to Unit Stating
the reasons for rejection
Y
Forward the recommended amount to
HQ for the fund
Receipt of fund from HQ
Issue the Cheque to Unit & take Receipt
Send Utilization report of fund to HQ
Back
62
Documents required for Reimbursement of
Central Sales Tax
•
•
•
•
•
•
•
•
•
•
•
•
•
Application for claiming reimbursement of CST against C form - Annexure XXVI Appendix I
Chartered Accountant Certificate - Annexure XXVI Appendix II
Chartered Accountant Certificate - Annexure XXVI Appendix III
The units can claim its reimbursement of Central Sales Tax in the prescribed form (Refer:
Appendix 14-I-I of the Foreign Trade Policy) to the Director, STPI
A Chartered Accountant Certificate in proof of the material receipt shall be submitted. (Refer:
Appendix 14-I-I of the Foreign Trade Policy)
The Registration Certificate issued by the Sales Tax Authorities to the Zone office
CST Registration obtained for the EPZ/EOU/FTZ/EHTP/STP Unit.
Invoices / Bill of the supplier
Summary of Invoices with details
Original of C forms issued by the Purchaser to the supplying unit with reference to the
counter-file, produced by the unit (Not applicable to ITES companies)
The original receipt (along with the Photostat copy) issued by the supplier in token of having
received the amount of the bill, including the CST shall be submitted. The original receipt will
be returned to the unit after making necessary endorsement
In case original receipt are not available and payment was made through bank, a Bank
statement indicating cheque details and Chartered Accountant’s certificate reconciling the
cheque details with details of in the invoice of the supplier, as prescribed in Annexure XXVI
Appendix III and accompanying table, shall be furnished as proof of payment made by
cheque/draft against the invoice
The unit shall also intimate the name of the person/persons who are authorized by the firm
to sign the C form and furnish three specimen copy of his/her specimen signature(s) which
will be kept in the relevant file of the unit
Cntd…
63
Verification for Reimbursement of Central
Sales Tax
• Application should be filed quarterly.
• Claimed date (It should be within 6 months from the end of
respective quarter)
• Invoices are pertaining to the particular quarter.
• Only CST amount is considered (VAT is not to be considered).
• Is the unit regularly submitting the Annual / Quarterly / Monthly
Performance Reports, verified as per database.
• No Dues towards Statutory Service Charges.
• Check for IT/ITES operations
Back
64
Destruction of CG
Receipt Of Application Form
Issue Original Approval to
the STP Unit
File Office copy with Note Sheet
N
Scrutinize Supporting
Documents
Return to the Unit for
1) Changes
2) Documents / Suitable action
Y
Send the Xerox copy of approval to
Deputy Commissioner of Customs
(100% EOU)
LOP & PBWHL Valid
Process The Application
Print
1. Note Sheet for IMCG and INCG
2. Draft Approval Letter for IMCG
and INCG
E O Status Meeting
Adjudication Process
N
Y
Put UP for Approval
Satisfied
Y
Back
N
Return to the EXIM Staff for
the Suitable action
65
Documents required for Destruction
of/Scrapping of Capital Goods
• Annexure for Destruction of Imported Capital Goods
• Annexure for Destruction of Indigenous (CT3) Goods
• A request letter for de-bonding of Imported / Indigenously
procured CG approval with the location details, where such
Capital Goods are kept.
• Process of Destruction (e-waste management)
• Post destruction, submission of necessary documents
Verification
•
•
•
•
Validity of PBWHL
Validity of LOP
Fulfillment of Export Obligation
Is the unit regularly submitting the Annual / Quarterly / Monthly
Performance Reports, verified as per database.
• No Dues towards Statutory Service Charges
Back
66
Donation of Computers and
Computer Peripherals
Receipt Of Application Form
Issue Original Approval to
the STP Unit
File Office copy with Note Sheet
N
Scrutinize Supporting
Documents
Return to the Unit for
1) Changes
2) Documents / Suitable action
Y
Send the Xerox copy of approval to
Deputy Commissioner of Customs
(100% EOU)
LOP & PBWHL Valid
Process The Application
Print
1. Note Sheet
2. Export Obligation Sheet
3. Draft Approval Letter
E O Status Meeting
Adjudication Process
N
Y
Put UP for Approval
Satisfied
Y
Back
N
Return to the EXIM Staff for
the Suitable action
67
Documents required for Donation of
Computers and Computer Peripherals
• Request letter
• Invoices in 3 copies with all the details of CG
• Copies of Bill of Entry and Import certificate in case of Imported
Goods / CT3 in case of Indigenous Procurement along with
copy of supplier invoice.
• Declaration from the Donor stating that the donating capital
Goods used for more than 2 years from installation.
• Declaration from the Donee stating that the donated capital
Goods would neither be sold or used for commercial purpose.
• Submission of necessary certificate / documents about Donee
Cntd…
68
Verification for Donation of Computers and
Computer Peripherals
•
•
•
•
•
•
Validity of PBWHL
Validity of LOP
Fulfillment of EO
Submission of Necessary certificates from donee on above
CG are utilized for 2 years by the unit
Checking the AII IC, BOE / CT-3, ARE-3 & value of Capital
Goods as per the Invoice / Annexure enclosed.
• Is the unit regularly submitting the Annual / Quarterly / Monthly
Performance Reports verified as per Database.
• No Dues towards Statutory Service Charges
Back
69
Free Movement of CG
Receipt Of Application Form
Scrutinize Supporting
Documents
Issue Original Approval to
the STP Unit
File Office copy with Note Sheet
N
Return to the Application for
1)
Changes
2)
Documents
Y
Send the Xerox copy of approval to
Deputy Commissioner of Customs
(100% EOU)
LOP & PBWHL Valid
Process The Application
Print
1. Note Sheet
2. Draft Approval Letter
Put Up For Approval
Satisfied
N
Return to the EXIM Staff for
the Suitable action
Y
Back
70
Documents required for Free movement of
Duty Free CG
• Request letter
• locations address and floors occupied for STP operation
• PBWHL copy (mentioning all the locations under the same
License).
Verification
•
•
•
•
Validity of PBWHL.
Validity of LOP
Check if unit is entitled for self bonding
Is the unit regularly submitting the Annual / Quarterly / Monthly
Performance Reports, verified as per database.
• No Dues towards Statutory Service Charges
Back
71
Common Sharing of CG by STP/EHTP units of the
same entity/parent
Receipt Of Application Form
Scrutinize Supporting
Documents
Issue Original Approval to
the STP Unit
File Office copy with Note Sheet
N
Return to the Application for
1)
Changes
2)
Documents
Y
Send the Xerox copy of approval to
Deputy Commissioner of Customs
(100% EOU)
LOP & PBWHL Valid
Process The Application
Print
1. Note Sheet
2. Draft Approval Letter
Put Up For Approval
Satisfied
N
Return to the EXIM Staff for
the Suitable action
Y
Back
72
Documents required for Common Sharing of
CG by STP/EHTP units of the same
entity/parent
• Request letter seeking for permission for common sharing of the
equipments
• A separate Annexure indicating the list of equipments proposed
to share with the details of STPI approval No. and date (import
or CT3), BOE No & date, Bond No. & date and Approval No &
Date. Authorized signatory should sign the annexure and office
seal to be affixed (Annexure)
• STP Import Approval / STP CT3 Approval
• Invoices / Bill of the supplier
• Bill of Entry copies
• AR3 Certificate
• Address of the both the locations
• PBWHL copy of both locations
Cntd…
73
Verification for Common Sharing of CG by
STP/EHTP units of the same entity/parent
•
•
•
•
•
•
Validity of PBWHL of both units / locations
Validity of LOP
Both the units should be in the same premises / adjacent
CG as per the list of Customs Notification 52/2003.
Verify if CG is as per STP Import Approval / STP CT3 Approval
Is the unit regularly submitting the Annual / Quarterly / Monthly
Performance Reports, verified as per database.
• No Dues towards Statutory Service Charges
Back
74
Receipt Of Application Form
Issue Original Approval to
the STP Unit
File Office copy with Note Sheet
N
Scrutinize Supporting
Documents
Return to the Unit for
1) Changes
2) Documents / Suitable action
Y
Send the Xerox copy of approval to
Deputy Commissioner of Customs
(100% EOU)
LOP & PBWHL Valid
Process The Application
Print
1. Note Sheet
2. Export Obligation Sheet
3. Draft Approval Letter
E O Status Meeting
Adjudication Process
N
Merger/Acquisition/
Amalgamation/Take
over of Unit/change
in implementing
agency
Y
Put UP for Approval
Satisfied
Y
Back
N
Return to the EXIM Staff for
the Suitable action
75
Documents required for
Merger/Acquisition/Amalgamation/Takeover of
Unit/change in implementing agency
•
•
•
•
•
•
•
•
•
•
•
Formal request with reasons for merger/Amalgamation/ Take Over / Transfer of License whichever is
applicable with details of registration and STP /EHTP approvals. Request is to be made by both the units
CA Certified CG Details (Import, shifting, Re-export, Destruction, Donation and Debonding) - Annexure XXI
CA Certified Performance Details - Annexure XXIIIA
Projections Report - Annexure XXIIIB
Proof of payment of applicable customs/excise duty w.r.t de-bonded CG
PBWHL copy of both units
Board Resolutions from both the companies for merger/amalgamation / takeover / Transfer of License
Court Order / Business Transfer agreement with respect to Transfer of License (change in implementation
agency)
Copy of Memorandum & Article of Association, ROC, Import Export Code and List of Director /Investors of
new Company has been provided
Copy of IT returns filed with Income Tax Dept
Check for the contact details for future communication
In case unit cease to exist after merger – Following documents are required to be filed in original
•
Approval Letter from STPI for setting up the STP Unit ( surrendering LoP)
•
List of attested capital goods and indigenous goods
•
Legal Agreement
•
Registration cum Membership Certificate (RCMC)
•
Green Card
•
Payment of the statutory services charges.
Cntd…
76
Verification for
Merger/Acquisition/Amalgamation/Takeover of
Unit/change in implementing agency
Following to be verified for both the units
• Validity of PBWHL
• Validity of LOP
• Fulfillment of Export Obligation
• Board Resolution should be signed by Director of the unit
• No dues towards Statutory Service charges
• Pending Softex form submission / certification
• Authenticity of Court order / Business transfer Agreement
• Is the unit regularly submitting the Annual / Quarterly / Monthly
Performance Reports verified as per data base.
Amalgamation approval after approval of IMSC in case of
amalgamation of DTA unit with STP unit.
Back
77
Request by the Unit
Scrutinize Supporting Documents
Conversion From STP Scheme to EoU
N
Y
Inform to Unit
1) Changes
2) Documents
Process the Application
Generate & Print
1. Note Sheet
2. E.O Statement
3. Draft Approval
Adjudicating Process
Put Up to Verifier
E O Met
N
Y
Put Up to Approval
Satisfied
N
Return the Application to
EXIM Staff for Suitable action
Y
Issue NOC for Conversion
Back
Copy to Customer
78
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Documents required for Conversion from
STP Scheme to EOU/EPCG Scheme
Formal request with reasons for conversion from STP scheme to EoU/EPCG (Conversion
to EPCG not mentioned in the FTP) scheme with details of registration and STP
/EHTP/EOU/EPCG approvals
CA Certified CG Details (Import, shifting, Re-export and Debonding) - Annexure XXI
CA Certified Performance Details - Annexure XXIIIA
Proof w.r.t re-export (loan basis/ Surplus / Obsolete), Permanent shifting, scrapped, debonded, donation of CG (Import / CT3)
Proof of payment of applicable customs/excise duty w.r.t de-bonded CG (Import / CT3)
NOC from the concerned Jurisdiction Development Commissioner
PBWHL copy of both units
Board resolution from the company w.r.t. the proposed conversion
Declaration for taking over of unmet and balance export obligation and other statutory
obligations, if any on an Rs.100/-. stamp paper by the transferor company
In case unit proposes to convert into EOU scheme without de-bonding the CG and proposes
to operate in the same/existing premise, accordingly a declaration need to be produced
Copy of the application filed with EOU for such conversion is to be filed
Copy of IT returns filed with Income Tax Dept
Check for the contact details for future communication
Approval Letter from STPI for setting up the STP Unit
List of attested capital goods and indigenous goods
Legal Agreement
Registration cum Membership Certificate (RCMC)
Green Card
Importer and Exporter Code (IEC), if the same is issued by STP Authority
Cntd…
79
Verification for Conversion from STP
Scheme to EOU/EPCG Scheme
•
•
•
•
•
•
•
Validity of PBWHL
Validity of LOP
Fulfillment of Export Obligation
Board Resolution should be signed by Director of the unit
No dues towards Statutory Service charges
Pending Softex form submission / certification
Is the unit regularly submitting the Annual / Quarterly / Monthly
Performance Reports verified as per data base.
• NOC from the other body – if available
• Is the unit regularly submitting the Annual / Quarterly / Monthly
Performance Reports, verified as per database.
Post approval process
• Copy of approval is sent to the other body
• Communication to the other bodies on the operational status
and EO
Back
80
Broad Banding of LOP
for STP/EHTP units
Receipt Of Application Form
N
Scrutinize Supporting
Documents
Return to the Unit for
1) Changes
2) Documents / Suitable action
Y
Issue Original Approval to
the STP Unit
File Office copy with Note Sheet
Send the Xerox copy of approval to
Deputy Commissioner of Customs
(100% EOU)
LOP & PBWHL Valid
Process The Application
Print
1. Note Sheet
2. E.O.Performance & Projection
3. Draft Approval Letter
E O Status Meeting
Adjudication Process
N
Y
Put UP for Approval
Satisfied
Y
Back
N
Return to the EXIM Staff for
the Suitable action
81
Documents required for Broad Banding of
LOP for STP/EHTP units
• Detailed covering letter containing the item to be Broad Banded
• Brief Project report of the item to be manufactured / write up
product (details)
• Projected exports earnings from new product
• CA certified Performance report – Annexure XXIIIA filed from the
date of LOP
• Product wise export details from the date of LOP
• List of Capital Goods & Raw Materials required for production
• Purchase order copies / agreement copies
• Circuit diagram / Layout
• Bill of materials (BOM) for the new product
• Copies of previous Broad Banding Approval (if any)
Cntd…
82
Verification for Broad Banding of LOP for
STP/EHTP units
•
•
•
•
•
•
•
•
Validity of PBWHL
Validity of LOP
Verification of BOM
Verification of list of CG & raw material with BOM
Fulfillment of Export Obligation
Verification of Po w.r.t validity period of agreement
Eligibility for Broad Banding
Is the unit regularly submitting the Annual / Quarterly / Monthly
Performance Reports, verified as per database.
• No Dues towards Statutory Service Charges
Back
83
Procedure to setup IT Parks
Receipt Of Application Form
Scrutinize supporting documents
N
Satisfied
Inform/Return to the Application for
1) Changes
2) Documents/ Suitable Action
Y
Forward the documents to IMSC
Receive the Recommendation of IMSC
N
Satisfied
Return to the EXIM Staff for
the Suitable action
Y
Issue approval letter to setup
infrastructure facility
Back
Copy to deputy comm of customs
Post approval
(List Attestation (by DIT) LUT etc)
84
Documents Required to setup IT Park under
STP
•
–
–
–
–
–
–
–
–
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
CHECKLIST FOR SUBMISSION OF THE CASES TO IMSC
Name of the Applicant Firm
Regd. Office Address
Name of the proposed infrastructure facility for STP Units, if any
Location and Address of the proposed infrastructure facility for STP units
Telephone No.
Fax No.
E-Mail
Website, If any
Details and Brief background of the promoters
Passport No. of Promoters
PAN Number and copy of PAN Card of undertaking implementing the project.
Total Project Cost
Capital Structure of the project
Sources of Finance for the Project (with break-up)
Details of the Plot / Land area (Acres / Sq. Mtrs.)
Proof of possession of land and clearance obtained from the State Government Authorities for
implementation of the project
Number of Phases planned for completion of the project and the phase-wise details.
Number of buildings to be constructed and the number of floors in each building, phase-wise and
total.
Details of the build up area (sq.ft.) for providing proposed infrastructure facilities to STP units.
Likely date of completion of each phase
Details of infrastructure facilities to be provided to STP units
Number of STP units likely to accommodate in the proposed infrastructure facility for STP units, duly
supported with tie-ups made.
Present status of implementation of the project and likely date of completion of the project.
Cntd…
85
Documents Required to setup IT Park under
STP
•
List and total value of capital goods to be procured
–
–
•
•
•
•
•
•
•
•
•
•
•
•
•
Imported (CIF Value)
Indigenous (not applicable)
* List and CIF value of items proposed to be imported under Customs Notification
No.153/93 dated 13-Aug-1993, duly supported with proforma invoices (Phase-wise and in
total).
Approval issued State Government
Justification for import
Name of Contact Person
Designation
Address
Tel. No.
Fax No.
E-Mail
Cell Phone Number, if any
Recommendation of jurisdictional Director of STPI
Demand Draft for Rs. 5,000/- towards processing fees drawn in favour of the Pay and
Accounts Officer, Department of Commerce, Ministry of Commerce and Industry.
*
Prior permission of the IMSC is required for import of specific items listed in the
Customs Notification No.153/93 Dated 13-Aug-1993, as amended from time to time.
Back
86
Adjudication Process
Annual
Performance analysis
At the time of
Exit (EO Not Met)
At the time of
Renewal
(Not Met case)
Back
Adjudication under
FT(D&R) Act 1992
Process Flow
Any other fault
without permission
DTA, without
Space expansion /
Additional premises
87
In case of any fault by STP unit
Adjudication Process
Initiate penal action under
FT(D & R) act,1992
Issue of Notice to Unit
(call for personal hearing)
Put up reply received from unit to
Adjudicating authority
N
Satisfied
Adjudication team
Generate & Print
Note Sheet
Order (Including penalty
terms as per internal note)
Put up for passing
the
order to adjudication
authority
N
Satisfied
Y
Y
Pass the order
Issue permission without
any action
Payments of penalty by the unit
Issue permission / Advise
for the request made by the unit
Back
Dropping of all penal action
88
Monitoring Process
Joint
Monitoring
Monthly for
STP
Review of Performance
of each unit
Process flow
Quarterly for
STP & EHTP
Back
Annually for
STP & EHTP
89
Watch the Performance of the unit
at the end of 1st & 2nd year.
N
OK
Shortfall in NFE
Y
Watch the Performance of the unit at the
End of 3rd year or subsequent year.
N
N
OK
Shortfall in NFE
Y
Issue of Show cause Notice
Reply from the unit
Adjudicating Authority
Satisfied
Y
No Action
Back
N
Initiate Penal Action under
FT(D&R) Act, 1992(Levy Penalty
As per Internal Note)
Receive Penalty amount &
credit as a separate head in
account.
90
IMSC
- IT Park Application
- Approved IT park
Status Report
At the time of
Renewal
(>6 Month after expiry)
IMSC
Process Flow
Import of special
product of avail
duty free benefit
Back
Any case which is
not under preview
of STPI
91
IMSC
Receive the request
Study / analyze the request
N
Under preview of STPI
as per policy
Forward the case to IMSC
Y
Issue the permission as
per normal procedure
Receive the recommendation
from IMSC
Y
Recommended
Issue the permission to the
unit
N
Inform to the Unit
Back
Send copy to Customs
92
Thank You
93