https://www.taxtmi.com/article/detailed?id=15349 Debonding under MOOWR requires settling customs liabilities and completing statutory reconciliations: file outstanding monthly returns, reconcile physical stock with Annexure B, keep movement proofs, and review bonds and guarantees. Surrender applications must include proposed exit date, board resolution, inventory schedules, reconciled Annexure B extracts, draft ex-bond Bills of Entry with duty calculations, and requests to cancel guarantees. At exit, customs duty (Basic Customs Duty, IGST and cess) is calculated at rates in force on ex-bond clearance; goods cleared "as is" attract duty plus interest; capital goods are charged on original import value without depreciation; and GST compliance follows once goods enter the domestic market. en-us Wed, 05 Nov 2025 08:36:23 +0530 Wed, 05 Nov 2025 08:36:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15349 Debonding under MOOWR requires settling customs liabilities and completing statutory reconciliations: file outstanding monthly returns, reconcile physical stock with Annexure B, keep movement proofs, and review bonds and guarantees. Surrender applications must include proposed exit date, board resolution, inventory schedules, reconciled Annexure B extracts, draft ex-bond Bills of Entry with duty calculations, and requests to cancel guarantees. At exit, customs duty (Basic Customs Duty, IGST and cess) is calculated at rates in force on ex-bond clearance; goods cleared "as is" attract duty plus interest; capital goods are charged on original import value without depreciation; and GST compliance follows once goods enter the domestic market. Articles Customs - Import - Export - SEZ Wed, 05 Nov 2025 08:36:23 +0530 https://www.taxtmi.com/article/detailed?id=15349