https://www.taxtmi.com/article/detailed?id=15940 This note distinguishes three Indian customs warehousing mechanisms. FTWZ permits storage, repacking and processing for re export without immediate customs duty, with domestic clearance subject to duty. Customs Bonded Warehouses defer duty while goods await clearance, re export or sale, offer private or public operation, but restrict manufacturing and impose storage time limits. MOOWR permits import of inputs for manufacturing or processing with deferred duty, allowing re export duty free or domestic sale after duty payment; it is time bound and compliance intensive and is aimed at manufacturers seeking duty deferral during processing. en-us Sat, 28 Feb 2026 09:18:58 +0530 Sat, 28 Feb 2026 09:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15940 This note distinguishes three Indian customs warehousing mechanisms. FTWZ permits storage, repacking and processing for re export without immediate customs duty, with domestic clearance subject to duty. Customs Bonded Warehouses defer duty while goods await clearance, re export or sale, offer private or public operation, but restrict manufacturing and impose storage time limits. MOOWR permits import of inputs for manufacturing or processing with deferred duty, allowing re export duty free or domestic sale after duty payment; it is time bound and compliance intensive and is aimed at manufacturers seeking duty deferral during processing. Articles Customs - Import - Export - SEZ Sat, 28 Feb 2026 09:18:58 +0530 https://www.taxtmi.com/article/detailed?id=15940