https://www.taxtmi.com/article/detailed?id=14501 Capital goods imported under the MOOWR scheme enter bonded manufacturing premises without upfront customs duty, IGST or surcharges; duty is deferred and payable only on clearance for home consumption, with DTA clearance attracting duty on depreciated value and exports free of duty. Access requires Customs authorisation, a bond or bank guarantee, prescribed documentation (IEC, GST, corporate and warehouse details, HSN of goods), and possible physical inspection. Post authorisation obligations include installation and use within the bonded premises, inventory and recordkeeping, and monthly returns filed via the ICEGATE portal. en-us Tue, 27 May 2025 08:34:20 +0530 Tue, 27 May 2025 08:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14501 Capital goods imported under the MOOWR scheme enter bonded manufacturing premises without upfront customs duty, IGST or surcharges; duty is deferred and payable only on clearance for home consumption, with DTA clearance attracting duty on depreciated value and exports free of duty. Access requires Customs authorisation, a bond or bank guarantee, prescribed documentation (IEC, GST, corporate and warehouse details, HSN of goods), and possible physical inspection. Post authorisation obligations include installation and use within the bonded premises, inventory and recordkeeping, and monthly returns filed via the ICEGATE portal. Articles Customs - Import - Export - SEZ Tue, 27 May 2025 08:34:20 +0530 https://www.taxtmi.com/article/detailed?id=14501