https://www.taxtmi.com/article/detailed?id=15462 The MOOWR regime permits importation into a bonded warehouse without paying customs duty at import, deferring duty until goods are exported (no duty) or sold domestically (duty payable at sale). The scheme requires bonded storage, supervised inventory, and periodic reporting under Section 65, providing working capital relief now but creating potential future duty liability on original import value without depreciation. en-us Sat, 22 Nov 2025 07:37:20 +0530 Sat, 22 Nov 2025 07:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15462 The MOOWR regime permits importation into a bonded warehouse without paying customs duty at import, deferring duty until goods are exported (no duty) or sold domestically (duty payable at sale). The scheme requires bonded storage, supervised inventory, and periodic reporting under Section 65, providing working capital relief now but creating potential future duty liability on original import value without depreciation. Articles Customs - Import - Export - SEZ Sat, 22 Nov 2025 07:37:20 +0530 https://www.taxtmi.com/article/detailed?id=15462