TaxTMI 
TaxTMI 
Dear Sir / Madam
In MOOWR Scheme, Entire Duty portion (BCD+SWC+IGST) is Exempted or Not.
or IGST should pay in upfront at that time of clearance. Please explain
MOOWR scheme on related to IGST
21 Jul 2026 
4 Replies 
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MOOWR import duty deferral postpones customs duties and IGST until home consumption, while exports receive duty remission.
MOOWR imports are subject to duty deferral rather than exemption. Basic customs duty, social welfare surcharge and integrated goods and services tax are not required to be paid upfront when goods enter the warehousing arrangement, but become payable if imported inputs, capital goods or manufactured goods are cleared for home consumption. Duties are stated to be exempted or remitted on export. While a future notification may require integrated goods and services tax on such imports, no such notification has been issued. (AI Summary)
MOOWR imports are subject to duty deferral rather than exemption. Basic customs duty, social welfare surcharge and integrated goods and services tax are not required to be paid upfront when goods enter the warehousing arrangement, but become payable if imported inputs, capital goods or manufactured goods are cleared for home consumption. Duties are stated to be exempted or remitted on export. While a future notification may require integrated goods and services tax on such imports, no such notification has been issued. (AI Summary)