https://www.taxtmi.com/article/detailed?id=14575 Importation of second hand capital goods is permitted under the MOOWR regime subject to compliance with import policy and customs obligations. Where items are restricted under the Foreign Trade Policy, a DGFT import licence is required. Valuation requires transparent documentation and may need a Chartered Engineer's Certificate; absent a transaction value, Rule 9 of the Customs Valuation Rules governs valuation. Goods remain non duty paid in bonded premises until cleared for home consumption; duties are payable on clearance, while goods used in manufacturing for export attract no import duty. Environmental and safety rules including WEEE compliance must also be met. en-us Thu, 05 Jun 2025 08:26:53 +0530 Thu, 05 Jun 2025 08:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14575 Importation of second hand capital goods is permitted under the MOOWR regime subject to compliance with import policy and customs obligations. Where items are restricted under the Foreign Trade Policy, a DGFT import licence is required. Valuation requires transparent documentation and may need a Chartered Engineer's Certificate; absent a transaction value, Rule 9 of the Customs Valuation Rules governs valuation. Goods remain non duty paid in bonded premises until cleared for home consumption; duties are payable on clearance, while goods used in manufacturing for export attract no import duty. Environmental and safety rules including WEEE compliance must also be met. Articles Customs - Import - Export - SEZ Thu, 05 Jun 2025 08:26:53 +0530 https://www.taxtmi.com/article/detailed?id=14575