https://www.taxtmi.com/forum/issue?id=120763 Capital goods entered under MOOWR receive only deferment of customs duty and, upon removal from the bonded warehouse, the deferred duty must be paid via ex-bond clearance; the EPCG duty-exemption scheme cannot be applied retrospectively to goods imported under MOOWR, so switching the same machine to EPCG without discharging the deferred duty is generally not permissible. en-us Mon, 16 Feb 2026 15:51:16 +0530 Fri, 27 Feb 2026 04:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120763 Capital goods entered under MOOWR receive only deferment of customs duty and, upon removal from the bonded warehouse, the deferred duty must be paid via ex-bond clearance; the EPCG duty-exemption scheme cannot be applied retrospectively to goods imported under MOOWR, so switching the same machine to EPCG without discharging the deferred duty is generally not permissible. Discussion-Forum Customs Mon, 16 Feb 2026 15:51:16 +0530 https://www.taxtmi.com/forum/issue?id=120763