Section 6 in The Special Economic Zones (Customs Procedures) Regulations, 2003
6. Import through data communication or telecommunication link.
(1)Where the zone unit import computer software through data communication or telecommunication links, the zone unit shall file bill of entry within a period of twenty four hours of such import alongwith invoice and other relevant documents and shall obtain notional `out of charge' from the Customs officers in the zone, subject to the following conditions, namely:-(i)the documents such as invoice, etc. in respect of such import of computer software shall be routed through banks;(ii)the value of such software shall be verified by the Development Commissioner of the zone;(iii)instruction issued by the Reserve Bank of India, from time to time, if any, in this behalf shall be followed.
