TaxTMI 
TaxTMI 
Shifting from MOOWR to EPCG for Same Import done under MOOWR
X X X X Extracts X X X X
X X X X Extracts X X X X
....hifting from MOOWR to EPCG for Same Import done under MOOWR<br> Query (Issue) Started By: - Abhijeet Mane Dated:- 16-2-2026 Last Reply Date:- 27-2-2026 Customs - Exim - SEZ<br>Got 3 Replies<br>Customs....
X X X X Extracts X X X X
X X X X Extracts X X X X
....<br>I have imported a machine under the MOOWR scheme, and the customs duty was deferred at the time of import. We now find that MOOWR is not useful for our operations and want to shift this same machi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ne from MOOWR to the EPCG scheme. Is it permissible to switch the same capital good from MOOWR to EPCG without paying the deferred customs duties again, and simply fulfil the EPCG export obligation....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... going forward? Reply By Sadanand Bulbule: The Reply: Capital goods imported under the MOOWR scheme involve only deferment of customs duty, not exemption. If the machinery is removed from the bon....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ded warehouse, the deferred duty must first be paid through an ex-bond clearance. The EPCG scheme, being a duty-exemption scheme linked to export obligation, cannot be applied retrospectively to such ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....goods. Hence, switching the same machine from MOOWR to EPCG without paying the deferred customs duty is generally not permissible. Reply By Shilpi Jain: The Reply: Have a look at this customs rul....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing in this regard - 2025 (1) TMI 636 - AUTHORITY FOR ADVANCE RULINGS CUSTOMS, MUMBAI - IN RE : BLUE STAR CLIMATECH LTD. Reply By Shilpi Jain: The Reply: Also what is the reason for ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....moving out from MOOWR?<br> Discussion Forum - Knowledge Sharing ....