Customs Clarifies MOOWR Units Can Use Concessional Duty and Deferment Benefits for Mobile Phone Manufacturing.

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Full Text of the Document

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....The Principal Commissioner of Customs clarified that a MOOWR (Manufacture and Other Operations in Warehouse Regulations) unit can avail the concessional duty benefit under IGCR (Imports of Goods at Concessional Rate of Duty) Rules, 2022 simultaneously with the duty deferment under MOOWR. The MOOWR unit must comply with additional conditions prescribed in the concessional notification and IGCR Rules, including time limits, in addition to MOOWR stipulations while supplying goods from its premises. The expression "for use in manufacture of cellular mobile phones" in certain notifications does not restrict the IGCR benefit only to the final manufacturer of cellular phones. Intermediate goods manufacturers operating under MOOWR and supplying val.........