https://www.taxtmi.com/article/detailed?id=15363 Choice among STPI, SEZ, EOU and MOOWR depends on export focus, import intensity, tax and customs benefits, and compliance capacity. STPI suits IT/ITES with duty-free import of select capital goods and foreign exchange obligations. SEZ offers the strongest duty and GST exemptions but demands location binding, separate books and high compliance. EOU allows duty-free imports with limited domestic sales on payment of duties and requires positive Net Foreign Exchange. MOOWR permits deferment of customs duty and IGST in bonded premises without export obligations, giving cash-flow advantage while requiring strict record-keeping. en-us Fri, 07 Nov 2025 08:38:36 +0530 Fri, 07 Nov 2025 08:38:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15363 Choice among STPI, SEZ, EOU and MOOWR depends on export focus, import intensity, tax and customs benefits, and compliance capacity. STPI suits IT/ITES with duty-free import of select capital goods and foreign exchange obligations. SEZ offers the strongest duty and GST exemptions but demands location binding, separate books and high compliance. EOU allows duty-free imports with limited domestic sales on payment of duties and requires positive Net Foreign Exchange. MOOWR permits deferment of customs duty and IGST in bonded premises without export obligations, giving cash-flow advantage while requiring strict record-keeping. Articles Customs - Import - Export - SEZ Fri, 07 Nov 2025 08:38:36 +0530 https://www.taxtmi.com/article/detailed?id=15363