2.54

All the exports made in non physical form by using communication links including high speed data communication links, internet, telephone line or any other channel which do not involve the Customs authorities has to be compulsorily reported on quarterly basis to the Electronic and Software Export Promotion Council in the proforma given in Appendix-4B.

These provisions shall be applicable to all the exporting units located anywhere in the country including those located in STP, EPZ, SEZ, EHTP and under 100% EOU scheme.