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    <title>UNLOCKING CASH FLOW WITH MOOWR</title>
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    <description>MOOWR permits import of capital goods and inputs into bonded warehouses without upfront customs duty, deferring duty until goods enter the domestic market; duty on inputs used in exported finished goods and on re exported capital goods is waived, and no interest is charged on deferred raw material duty when goods are sold domestically. Operational requirements include filing bills of entry for warehousing, segregated FIFO inventory, input output declarations, appointment of a warehouse keeper, monthly returns, and separate home consumption bills of entry corresponding to each import consignment upon DTA sale.</description>
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