MOOWR scheme on related to IGST

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....OOWR scheme on related to IGST <br> Query (Issue) Started By: - Mathi Dated:- 21-7-2026 Customs - Exim - SEZ <br> Got 4 Replies <br> Customs<br> <br> Dear Sir / Madam In MOOWR Scheme, Entire Duty portion (BCD+SWC+IGST) is Exempted or Not. or IGST should pay in upfront at that time of clearance. Please explain --Reply By: Shilpi Jain The Reply: Presently, yes, all these duties and taxes are not ....

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....required to be paid at the time of import by MOOWR. Though to note that under the customs law, there has been an amendment in the act whereby at a future date a notification can be introduced to spell out that IGST would become liable to be paid in case of import by MOOWR. Till date such notification is not issued. Hence, as on today, the position is IGST is also not required to be paid in case of....

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.... imports by a MOOWR. --Reply By: KASTURI SETHI The Reply: See Sections 58 and 65 of the Customs Act. BCD, SWS and IGST are deferred and not exempted. Not required to be paid upfront at the time of clearance from port. Duties are to be paid on imported inputs, capital goods and manufactured goods, only if cleared for home consumption. Duties are exempted or remitted on export. --- Sub-Reply By: ....

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....KASTURI SETHI The Sub-Reply: Also see Circular No. 3/22-Customs dated 1.2.22. Social Welfare Surcharge is nil on goods exempted from basic and other customs duties/cesses -reg. --Reply By: Mathi The Reply: Thank you for detailed reply <br>***<br> Discussion Forum - Knowledge Sharing....