Uniformity approach of

Statutory Services
(STP/EHTP Scheme)
1
 List of STP Services
1. New unit registration under STP/EHTP Scheme
2. 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
3. Procedure for Import Certification
4. Procedure for Excise Exemption Certification
5. Procedure for Approval of Re-Export of CG
6. Procedure for Shifting Approval
7. Procedure for Bonding of Imported Capital Goods
8. Procedure for De-Bonding of Duty Free Capital Goods
9. Procedure for Change of Name
10. Procedure for Expansion of Location
11. Procedure for DTA Sales

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 List of STP Services
12. Procedure for Sub-Contracting
13. Procedure for Enhancement of Capital Goods
14. Procedure for De-Bonding of Premises
15. Procedure for Exit from STP/EHTP Scheme
16. Procedure for Exports Certification
17. Procedure For Renewal & Revalidation of Letter of Permission and
Green Card
18. Procedure For Reimbursement of Central Sales Tax
19. 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
20. Procedure For Merger/Acquisition/Amalgamation/Takeover of
Unit/change in implementing agency
21. Procedure For Conversion from STP Scheme to EOU/EPCG
Scheme
22. Procedure for Broad Banding of LOP for STP/EHTP units

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 List of STP Services
23. Procedure for IT Park Approval under STP
24. Procedure for Adjudication
25. Procedure for Monitoring and Reporting
26. Procedure for IMSC

4
Thank You

5
 New unit Registration
Receipt of Application
Process Issue the Approval Letter
(LOP)

N Return to the Application for

Scrutinize Supporting 1) Changes
2) Documents/ Suitable Action Post Approval Process
Documents

Y
Acceptance of terms & condition
in Standard format*
Acceptance of Application

N
Monitoring Process
Within 45 days from the Of cancellation of LOP
Process the Application Date of LoP

Y
Prepare & Print Acceptance of Documents for LUT,
1. Note Sheet* Green Card, CG List attestation, RCMC
2. Export Obligation Sheet*
3. Draft covering letter and LOP
N
4. Terms and Conditions
Within 3 Years from the
Put Up to Verifier Date for LOP

Y
N Return to the EXIM Staff for
Satisfied the Suitable action Process the Documents

Y
Put Up to Director for Approval (Note sheet for
Presentation/Interaction with the Applicant LUT and Greencard).
LUT is signed by STP Unit & Director,
other documents are signed by Director
Put Up to Director for Approval

Issue the Following documents to the STP unit

N 1.Copy of LUT (1 Original - STPI, 1 Copy Unit
Satisfied
2. List Attestation (1 Copy - STPI, 1 Original- Unit)
3. Green Card (1 Copy - STPI, 1 Original- Unit))
6
Y
4. RCMC (1 Copy - STPI, 1 Original-Unit))
Back * Refer --- for formats
 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)
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 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.

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 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.

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 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

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 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

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 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 Cos)

IT returns as per Balance sheet

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 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)

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 Import Certification
Receipt of Application Form Issue Original Approval to
the STP Unit
File Office copy with Note Sheet

N Return to the Application for

Scrutinize Supporting N 1) Changes
Documents 2) Documents Send the Xerox copy of approval to
Deputy Commissioner of Customs
Y (100% EOU)

LOP & PBWHL Valid, N

CG availability

Process the Application

Print
1. Note Sheet* Can we incorporate
2. Draft Approval Letter* and as per check list in all the
slides

Put up For Approval

In the validation stage from
Database, all the checks
May be incorporated in all the
N
Satisfied Return to the EXIM Staff for slides
the Suitable action

Y
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Back * 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

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 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
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 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.

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 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

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 Excise Exemption Certification
Receipt of Application Form Issue Original Approval to
the STP Unit
File Office copy with Note Sheet

N Return to the Unit for

Scrutinize Supporting 1) Changes
Documents 2) Documents Send the Xerox copy of approval to
Deputy Commissioner of Customs
Y (100% EOU)
LOP & PBWHL Valid, N
CG availability

Process the Application

Print
1. Note Sheet*
2. Draft Approval Letter *

N
Put up for Approval

N
Satisfied Return to the EXIM Staff for
the Suitable action

Y
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Back * 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

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 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
Suppliers 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

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 Re Export of CG
Receipt of Application Form Issue Original Approval to
the STP Unit
File Office copy with Note Sheet

N Return to the Application for

Scrutinize Supporting 1) Changes
Documents 2) Documents Send the Xerox copy of approval to
Deputy Commissioner of Customs
Y (100% EOU)
N
LOP & PBWHL Valid,
Original Import certificate

Process the Application

Print
1. Note Sheet
2. Draft Approval Letter

Put up For Approval

N
Satisfied Return to the EXIM Staff for
the Suitable action

Y
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 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 re-
export of surplus CG}
Copy of Bond Register (alternatively we can ask for copy of
Re-warehousing)
Check for GR Waiver or Declaration as necessary

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 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)

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 Shifting / IUT of CG
Receipt of Application Issue Original Approval to
the STP Unit
File Office copy with Note Sheet

N Return to the Application for

Scrutinize Supporting 1) Changes
Documents 2) Documents Send the Xerox copy of approval to
Deputy Commissioner of Customs
Y (100% EOU)
N
LOP & PBWHL Valid

Process the Application

Print
1. Note Sheet
2. Draft Approval Letter

Put up For Approval

N
Satisfied Return to the EXIM Staff for
the Suitable action

Y
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 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)

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 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
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 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

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 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

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 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

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 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

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 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

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 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
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 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 Take Suitable action

1). In case of short / excess shipment
Satisfied 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
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 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}

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 Debonding of CG
Receipt Of Application Form Issue Original Approval to
the STP Unit
File Office copy with Note Sheet

N Return to the Unit for

Scrutinize Supporting 1) Changes
Documents 2) Documents / Suitable action Send the Xerox copy of approval to
Deputy Commissioner of Customs
Y (100% EOU)

LOP & PBWHL Valid

Process The Application

Print
1. Note Sheet for IMCG and INCG
2. Export Obligation Sheet Adjudication Process
3. Draft Approval Letter for IMCG
and INCG

N
E O Status Meeting

Put UP for Approval

N Return to the EXIM Staff for

Satisfied the Suitable action
Y
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 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

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 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

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 Name Change
Receipt Of Application Issue Original Approval to
the STP Unit
File Office copy with Note Sheet

N Return to the Application for

Scrutinize Supporting 1) Changes
Documents 2) Documents Send the Xerox copy of approval to
Deputy Commissioner of Customs
Y (100% EOU)

LOP & PBWHL Valid

Process The Application

Print
1. Note Sheet
2. Draft Approval Letter

Put Up For Approval

N
Satisfied Return to the EXIM Staff for
the Suitable action

Y
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 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

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 Space Expansion / Additional
Premise
Receipt Of Application Issue Original Approval to
the STP Unit
File Office copy with Note Sheet

N Return to the Application for

Scrutinize Supporting 1) Changes
Documents 2) Documents Send the Xerox copy of approval to
Deputy Commissioner of Customs
Y (100% EOU)

LOP & PBWHL Valid

Process The Application

Print
1. Note Sheet
2. Draft Approval Letter

Put Up For Approval

N
Satisfied Return to the EXIM Staff for
the Suitable action

Y
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 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

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 Domestic Tariff Area
Receipt Of Application Form Issue Original Approval to
the STP Unit
File Office copy with Note Sheet

N Return to the Unit for

Scrutinize Supporting 1) Changes
Documents 2) Documents Send the Xerox copy of approval to
Deputy Commissioner of Customs
Y (100% EOU)

LOP & PBWHL Valid

Process The Application

Print
1. Note Sheet
2. Export Obligation Sheet
3. Draft Approval Letter

N
Put UP for Approval

N
Satisfied Return to the EXIM Staff for
the Suitable action

Y
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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

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 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

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 Sub Contracting
Receipt Of Application Form Issue Original Approval to
the STP Unit
File Office copy with Note Sheet

N Return to the Unit for

Scrutinize Supporting 1) Changes
Documents 2) Documents / Suitable action Send the Xerox copy of approval to
Deputy Commissioner of Customs
Y (100% EOU)

LOP & PBWHL Valid

Process The Application

Print
1. Note Sheet Adjudication Process
2. Draft Approval Letter

N
E O Status Meeting

Put UP for Approval

N Return to the EXIM Staff for

Satisfied the Suitable action
Y
46
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 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

47
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 CG Enhancement
Receipt Of Application Form Issue Original Approval to
the STP Unit
File Office copy with Note Sheet

N Return to the Unit for

Scrutinize Supporting 1) Changes
Documents 2) Documents / Suitable action Send the Xerox copy of approval to
Deputy Commissioner of Customs
Y (100% EOU)

LOP & PBWHL Valid

CG Balance

Process The Application

Print
1. Note Sheet
Adjudication Process
2. E.O.Performance & Projection
3. Draft Approval Letter

N
E O Status Meeting

Put UP for Approval

N Return to the EXIM Staff for

Satisfied the Suitable action
Y
48
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 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

49
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 Debonding of Premise
Receipt Of Application Form Issue Original Approval to
the STP Unit
File Office copy with Note Sheet

N Return to the Unit for

Scrutinize Supporting 1) Changes
Documents 2) Documents / Suitable action Send the Xerox copy of approval to
Deputy Commissioner of Customs
Y (100% EOU)

LOP & PBWHL Valid

Process The Application

Print
1. Note Sheet Adjudication Process
2. Draft Approval Letter

N
E O Status Meeting

Put UP for Approval

N Return to the EXIM Staff for

Satisfied the Suitable action
Y
50
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 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

51
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 Exit from STP / EHTP
Receipt Of Application Form
Scheme
Issue Original Approval to
the STP Unit
File Office copy with Note Sheet

N Return to the Unit for

Scrutinize Supporting 1) Changes
Documents 2) Documents / Suitable action Send the Xerox copy of approval to
Deputy Commissioner of Customs
Y (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

N
E O Status Meeting

Put UP for Approval

N Return to the EXIM Staff for

Satisfied the Suitable action
Y
52
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 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

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 Receipt Of Softex Form Exports Certification
Return Application for Prepare the Covering letter
N
Scrutinize Supporting 1) Changes in Triplicate
Documents 2) Documents

Y
Prepare 3 sets of Softex Forms
Check for the Valid Softex no.,
Lop PBWHL Validity PO . Contract Validity

Issue
1. Duplicate Copy to STP Unit
N 2. Original Copy to RBI
Satisfied
3. Triplicate in Company File

Process of the Softex Form

Print
1. Note sheet
2. Approval Certificate
3. Annexure
N

Put UP for Approval

N
Satisfied Return to the EXIM Staff for
the Suitable action

Y
55
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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)
56
Cntd
 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

57
Cntd
 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
58
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 Receipt Of Application Form

Issue Renewal of LOP

Scrutinize Supporting Return to the Unit for

Documents 1) Changes
N
2) Documents / Suitable action
Y
Process Legal Undertaking (L U T)
Inward the Application Form Submitted by the unit

Check the Application date & Compare

with date of LOP Expiry

N Legal Agreement is signed by STP

Within 6 months Forward to IMSC Unit & Director

Process The Application

Issue Copy of LUT to the STP Unit
&
Prepare & Print ask for the renewed Copy of PBWHL
1. Note Sheet for LOP and Green Card
2. E.O. Performance and Projection Adjudication Process
3. Draft Approval Letter for LoP
and Green Card

Put Up to Verifier
N Renewal of LoP and
Green Card
N
E O Status Meeting

Y
Presentation/Interaction with the Applicant Return to the EXIM Staff for
the Suitable action

Not Satisfied
Satisfied 59
Back 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

60
Cntd
 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

61
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 Request by Unit

CST Reimbursement
N Return / Inform to Unit
Scrutinize Supporting Documents 1. Changes
2. Documents
Y

Process the Request

Time Frame
( Whether the request is made N Take the necessary actions
Within 6months from the end of the quarter) For Condoning the Delay

Verification of Claims w.r.t

Invoices, C forms, CA certifications report

N Reject the request / Claims

Satisfied & 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

62
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 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 Accountants 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

63
Cntd
 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

64
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 Destruction of CG
Receipt Of Application Form Issue Original Approval to
the STP Unit
File Office copy with Note Sheet

N Return to the Unit for

Scrutinize Supporting 1) Changes
Documents 2) Documents / Suitable action Send the Xerox copy of approval to
Deputy Commissioner of Customs
Y (100% EOU)

LOP & PBWHL Valid

Process The Application

Print
1. Note Sheet for IMCG and INCG
Adjudication Process
2. Draft Approval Letter for IMCG
and INCG

N
E O Status Meeting

Put UP for Approval

N Return to the EXIM Staff for

Satisfied the Suitable action
Y
65
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 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

66
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 Donation of Computers and
Computer Peripherals
Receipt Of Application Form Issue Original Approval to
the STP Unit
File Office copy with Note Sheet

N Return to the Unit for

Scrutinize Supporting 1) Changes
Documents 2) Documents / Suitable action Send the Xerox copy of approval to
Deputy Commissioner of Customs
Y (100% EOU)

LOP & PBWHL Valid

Process The Application

Print
1. Note Sheet
Adjudication Process
2. Export Obligation Sheet
3. Draft Approval Letter

N
E O Status Meeting

Put UP for Approval

N Return to the EXIM Staff for

Satisfied the Suitable action
Y
67
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 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

68
Cntd
 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

69
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 Free Movement of CG
Receipt Of Application Form Issue Original Approval to
the STP Unit
File Office copy with Note Sheet

N Return to the Application for

Scrutinize Supporting 1) Changes
Documents 2) Documents Send the Xerox copy of approval to
Deputy Commissioner of Customs
Y (100% EOU)

LOP & PBWHL Valid

Process The Application

Print
1. Note Sheet
2. Draft Approval Letter

Put Up For Approval

N
Satisfied Return to the EXIM Staff for
the Suitable action

Y
70
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 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
71
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 Common Sharing of CG by STP/EHTP units of the
same entity/parent
Receipt Of Application Form Issue Original Approval to
the STP Unit
File Office copy with Note Sheet

N Return to the Application for

Scrutinize Supporting 1) Changes
Documents 2) Documents Send the Xerox copy of approval to
Deputy Commissioner of Customs
Y (100% EOU)

LOP & PBWHL Valid

Process The Application

Print
1. Note Sheet
2. Draft Approval Letter

Put Up For Approval

N
Satisfied Return to the EXIM Staff for
the Suitable action

Y
72
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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

73
Cntd
 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

74
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 Receipt Of Application Form Issue Original Approval to
the STP Unit
File Office copy with Note Sheet

N Return to the Unit for

Scrutinize Supporting 1) Changes
Documents 2) Documents / Suitable action Send the Xerox copy of approval to
Deputy Commissioner of Customs
Y (100% EOU)

LOP & PBWHL Valid

Process The Application

Merger/Acquisition/
Print
1. Note Sheet
Adjudication Process
Amalgamation/Take
2. Export Obligation Sheet
3. Draft Approval Letter over of Unit/change
N
in implementing
E O Status Meeting
agency
Y

Put UP for Approval

N Return to the EXIM Staff for

Satisfied the Suitable action
Y
75
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 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.

76
Cntd
 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.
77
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 Request by the Unit
Conversion From STP Scheme to EoU
N Inform to Unit
Scrutinize Supporting Documents
1) Changes
2) Documents
Y

Process the Application

Generate & Print

1. Note Sheet
Adjudicating Process
2. E.O Statement
3. Draft Approval

Put Up to Verifier

N
E O Met

Y
Put Up to Approval

N Return the Application to

Satisfied EXIM Staff for Suitable action

Y
Issue NOC for Conversion

78
Back Copy to Customer
 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, de-
bonded, 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

79
Cntd
 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

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 Broad Banding of LOP
Receipt Of Application Form
for STP/EHTP units
Issue Original Approval to
the STP Unit
File Office copy with Note Sheet

N Return to the Unit for

Scrutinize Supporting 1) Changes
Documents 2) Documents / Suitable action Send the Xerox copy of approval to
Deputy Commissioner of Customs
Y (100% EOU)

LOP & PBWHL Valid

Process The Application

Print
1. Note Sheet
Adjudication Process
2. E.O.Performance & Projection
3. Draft Approval Letter

N
E O Status Meeting

Put UP for Approval

N Return to the EXIM Staff for

Satisfied the Suitable action
Y
81
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 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)

82
Cntd
 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

83
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 Procedure to setup IT Parks
Receipt Of Application Form

Scrutinize supporting documents

N Inform/Return to the Application for

1) Changes
Satisfied 2) Documents/ Suitable Action

Forward the documents to IMSC

Receive the Recommendation of IMSC

N
Return to the EXIM Staff for
Satisfied the Suitable action

Y
Issue approval letter to setup
infrastructure facility

Post approval
Copy to deputy comm of customs (List Attestation (by DIT) LUT etc) 84
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 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.

85
Cntd
 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.

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 Adjudication Process
Annual
Performance analysis

Adjudication under
At the time of FT(D&R) Act 1992
Exit (EO Not Met) Process Flow

At the time of Any other fault

Renewal without permission
DTA, without
(Not Met case) Space expansion /
Additional premises

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 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

Put up for passing

N Adjudication team N
the
Satisfied Generate & Print order to adjudication Satisfied
Note Sheet authority
Order (Including penalty
terms as per internal note)
Y
Y
Pass the order
Issue permission without
any action
Payments of penalty by the unit

Issue permission / Advise Dropping of all penal action

for the request made by the unit
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 Monitoring Process

Joint
Monthly for Monitoring
STP

Review of Performance
of each unit
Process flow

Quarterly for Annually for

STP & EHTP STP & EHTP

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 Watch the Performance of the unit
at the end of 1st & 2nd year.

N
Shortfall in NFE OK

Y
Watch the Performance of the unit at the
End of 3rd year or subsequent year.

N
N
Shortfall in NFE OK

Issue of Show cause Notice

Reply from the unit

Initiate Penal Action under

N
Adjudicating Authority FT(D&R) Act, 1992(Levy Penalty
Satisfied As per Internal Note)

Y Receive Penalty amount &

credit as a separate head in
No Action
account. 90
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 IMSC - IT Park Application
- Approved IT park
Status Report

At the time of
Renewal
(>6 Month after expiry)
IMSC
Process Flow

Import of special Any case which is

product of avail not under preview
duty free benefit of STPI

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 IMSC
Receive the request

Study / analyze the request

N
Under preview of STPI Forward the case to IMSC
as per policy

Issue the permission as Receive the recommendation

per normal procedure from IMSC

Y
Issue the permission to the
Recommended unit

Send copy to Customs

Inform to the Unit

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Thank You

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