https://www.taxtmi.com/article/detailed?id=15710 EPCG requires payment of Anti Dumping Duty at import, generating immediate cash outflow, whereas MOOWR allows import into a bonded warehouse with deferment of duties including ADD until domestic clearance; if goods manufactured using the imported capital goods are exported, the deferred duties under MOOWR do not become payable, offering a significant working capital advantage for export oriented manufacturers and warranting re evaluation of EPCG as a default option where ADD applies. en-us Fri, 09 Jan 2026 08:30:51 +0530 Fri, 09 Jan 2026 08:30:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15710 EPCG requires payment of Anti Dumping Duty at import, generating immediate cash outflow, whereas MOOWR allows import into a bonded warehouse with deferment of duties including ADD until domestic clearance; if goods manufactured using the imported capital goods are exported, the deferred duties under MOOWR do not become payable, offering a significant working capital advantage for export oriented manufacturers and warranting re evaluation of EPCG as a default option where ADD applies. Articles Customs - Import - Export - SEZ Fri, 09 Jan 2026 08:30:51 +0530 https://www.taxtmi.com/article/detailed?id=15710