https://www.taxtmi.com/forum/issue?id=121040 MOOWR imports are subject to duty deferral rather than exemption. Basic customs duty, social welfare surcharge and integrated goods and services tax are not required to be paid upfront when goods enter the warehousing arrangement, but become payable if imported inputs, capital goods or manufactured goods are cleared for home consumption. Duties are stated to be exempted or remitted on export. While a future notification may require integrated goods and services tax on such imports, no such notification has been issued. en-us Tue, 21 Jul 2026 20:00:47 +0530 Sun, 26 Jul 2026 06:24:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121040 MOOWR imports are subject to duty deferral rather than exemption. Basic customs duty, social welfare surcharge and integrated goods and services tax are not required to be paid upfront when goods enter the warehousing arrangement, but become payable if imported inputs, capital goods or manufactured goods are cleared for home consumption. Duties are stated to be exempted or remitted on export. While a future notification may require integrated goods and services tax on such imports, no such notification has been issued. Discussion-Forum Customs Tue, 21 Jul 2026 20:00:47 +0530 https://www.taxtmi.com/forum/issue?id=121040