{"id":575,"date":"2026-04-17T06:23:57","date_gmt":"2026-04-17T06:23:57","guid":{"rendered":"https:\/\/www.emoji-sayari.info\/ape\/?page_id=575"},"modified":"2026-04-17T06:29:44","modified_gmt":"2026-04-17T06:29:44","slug":"export-import-incentives","status":"publish","type":"page","link":"https:\/\/www.emoji-sayari.info\/ape\/export-import-incentives\/","title":{"rendered":"Export &#038; Import Incentives"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"575\" class=\"elementor elementor-575\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-226ed953 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"226ed953\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-15cf3948\" data-id=\"15cf3948\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-815ef96 elementor-widget elementor-widget-heading\" data-id=\"815ef96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Export &amp; Import Incentives<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-41f26776 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"41f26776\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6694866b\" data-id=\"6694866b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1b21b67f elementor-widget elementor-widget-text-editor\" data-id=\"1b21b67f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Export &amp; Import Incentives for Indian Manufacturers<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4a9bfbad elementor-reverse-tablet elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"4a9bfbad\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-54df9b78\" data-id=\"54df9b78\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-35361b33 animated-slow elementor-invisible elementor-widget elementor-widget-jkit_heading\" data-id=\"35361b33\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;}\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module___6ad294e59dc72\" ><div class=\"heading-section-title  display-inline-block\"><h5 class=\"heading-title\">NEOAPEX SAVER PRIVATE LIMITED<\/h5><\/div><div class=\"heading-section-separator\"><div class=\"separator-wrapper style-solid\"><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5330cb0 elementor-widget elementor-widget-heading\" data-id=\"5330cb0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Export &amp; Import Incentives<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b498fc0 elementor-widget elementor-widget-text-editor\" data-id=\"3b498fc0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">For businesses involved in global trade, two costs quietly eat into margins more than anything else \u2014 the upfront duty paid on imported machinery and raw materials, and the capital blocked in the system before production even begins.<\/span><\/p><p><span style=\"font-weight: 400;\">The Indian government has two specific schemes designed to address exactly this: <\/span><b>MOOWR<\/b><span style=\"font-weight: 400;\"> for manufacturers who import inputs, and <\/span><b>EPCG<\/b><span style=\"font-weight: 400;\"> for exporters who need world-class machinery at zero duty. Used correctly, these are not just cost-saving tools \u2014 they are structural advantages that change how competitively you can price your product in international markets.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-3410e1a e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"3410e1a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b65f8ff elementor-widget elementor-widget-text-editor\" data-id=\"b65f8ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h4><span style=\"color: #000000; font-size: 24pt;\"><b>MOOWR \u2014 Manufacturing and Other Operations in Warehouse Regulations, 2019<\/b><\/span><\/h4><p><span style=\"font-weight: 400;\">MOOWR allows any manufacturing entity to declare their existing factory as a Customs Bonded Warehouse \u2014 enabling duty-free import of raw materials and capital goods without relocating or rebuilding.<\/span><\/p><p><b>Who is it for:<\/b><span style=\"font-weight: 400;\"> Any manufacturer \u2014 Company, LLP, or Partnership \u2014 importing raw materials, components, machinery, spare parts, or packaging material.<\/span><\/p><p><b>Sectors covered:<\/b><span style=\"font-weight: 400;\"> Engineering, Automobile, Pharma, Textiles, Foundry, and Greenfield or Brownfield expansions.<\/span><\/p><h3><span style=\"color: #000000;\"><b>What Duties Are Deferred Under MOOWR<\/b><\/span><\/h3><p><span style=\"font-weight: 400;\">Under MOOWR, the following duties are deferred at the time of import:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Basic Customs Duty (BCD)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IGST<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Special Welfare Surcharge (SWS)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anti-Dumping Duty<\/span><\/li><\/ul><p><b>If you export the finished product:<\/b><span style=\"font-weight: 400;\"> The deferred duty is completely waived \u2014 you pay nothing on the imported inputs.<\/span><\/p><p><b>If you sell in the domestic market:<\/b><span style=\"font-weight: 400;\"> Duty becomes payable only when goods enter the domestic tariff area \u2014 not at the time of import.<\/span><\/p><h3><span style=\"color: #000000;\"><b>Key Features at a Glance<\/b><\/span><\/h3><table><tbody><tr><td><p><b>Feature<\/b><\/p><\/td><td><p><b>Detail<\/b><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Export Obligation<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">None \u2014 you can sell 100% in India<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">License Validity<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Perpetual<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Storage Time Limit<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Unlimited<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Bank Guarantee Required<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">No<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Upfront Duty Payment<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Not required<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Who Can Apply<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Any manufacturing entity<\/span><\/p><\/td><\/tr><\/tbody><\/table><h3><span style=\"color: #000000;\"><b>What Goods Can You Import Under MOOWR<\/b><\/span><\/h3><p><span style=\"color: #000000;\"><b>Included:<\/b><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">New or used capital goods (machinery)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Raw materials and components<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Spare parts and packaging material<\/span><\/li><\/ul><p><span style=\"color: #000000;\"><b>Excluded:<\/b><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods for pure trading \u2014 value addition or processing is mandatory<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prohibited items under applicable customs regulation<\/span><\/li><\/ul><h3><span style=\"color: #000000;\"><b>What Operations Are Permitted Inside the Warehouse<\/b><\/span><\/h3><table><tbody><tr><td><p><b>Operation<\/b><\/p><\/td><td><p><b>What It Means<\/b><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Manufacturing<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Converting raw materials into finished products<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Assembly<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Joining parts to create machines or equipment<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Testing &amp; Calibration<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Quality checking before dispatch<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Packing &amp; Labelling<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Re-packing, bar-coding, kitting<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Repair &amp; Refurbishment<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Upgrading or restoring existing machinery<\/span><\/p><\/td><\/tr><\/tbody><\/table><h3><span style=\"color: #000000;\"><b>Ongoing Compliance Requirements<\/b><\/span><\/h3><table><tbody><tr><td><p><b>Requirement<\/b><\/p><\/td><td><p><b>Description<\/b><\/p><\/td><td><p><b>Frequency<\/b><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Digital Stock Register<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Real-time input-output ledger of all goods<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Continuous<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Monthly Returns<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">File Annexure B via ICEGATE<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">By 10th of every month<\/span><\/p><\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Inventory Tracking<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">FIFO(First in First Out) method mandatory<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Continuous<\/span><\/p><\/td><\/tr><\/tbody><\/table><h3><span style=\"color: #000000;\"><b>Reference Calculation \u2014 MOOWR Financial Impact<\/b><\/span><\/h3><p><i><span style=\"font-weight: 400;\">Based on a \u20b940 crore machinery import. For illustrative purposes only.<\/span><\/i><\/p><table><tbody><tr><td><p><b>Item<\/b><\/p><\/td><td><p><b>Normal Import<\/b><\/p><\/td><td><p><b>Under MOOWR<\/b><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Machinery Value<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u20b940.00 Cr<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u20b940.00 Cr<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Duty + IGST (approx. 27.73%)<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u20b911.09 Cr \u2014 Pay Now<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u20b90.00 \u2014 Deferred<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Capital Blocked Immediately<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Yes<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">No<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Interest Cost (@ 10% p.a.)<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u20b91.11 Cr per year<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u20b90<\/span><\/p><\/td><\/tr><\/tbody><\/table><p><b>Cumulative benefit over time:<\/b><\/p><table><tbody><tr><td><p><b>Time Period<\/b><\/p><\/td><td><p><b>Total Import Value<\/b><\/p><\/td><td><p><b>Approx. Duty<\/b><\/p><\/td><td><p><b>Estimated Total Benefit<\/b><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">10 Years<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u20b9100 Cr<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u20b927.73 Cr<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u20b952\u201358 Cr<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">20 Years<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u20b9200 Cr<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u20b955.46 Cr<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u20b9110\u2013120 Cr<\/span><\/p><\/td><\/tr><\/tbody><\/table><p><span style=\"font-weight: 400;\">The longer your import cycle, the more the interest saving on deferred duty compounds \u2014 in long-running operations, the accumulated interest saving often exceeds the original duty amount itself.<\/span><\/p><h2><span style=\"color: #000000;\"><b>EPCG \u2014 Export Promotion Capital Goods Scheme<\/b><\/span><\/h2><p><span style=\"font-weight: 400;\">EPCG allows manufacturer exporters and merchant exporters to import capital goods for pre or post-production use at zero Basic Customs Duty, zero IGST, and zero Compensation Cess \u2014 in exchange for a defined export commitment fulfilled over six years.<\/span><\/p><p><b>Who is it for:<\/b><span style=\"font-weight: 400;\"> Businesses with an established or growing export pipeline that need world-class machinery to stay competitive in international markets.<\/span><\/p><h3><span style=\"color: #000000;\"><b>How the Duty Benefit Works<\/b><\/span><\/h3><p><b>What you get:<\/b><span style=\"font-weight: 400;\"> 0% Basic Customs Duty on machinery import \u2014 a full waiver, not a deferment. IGST and Compensation Cess are also fully waived at the time of import.<\/span><\/p><p><b>What it costs you:<\/b><span style=\"font-weight: 400;\"> You must export goods worth 6 times the duty saved within 6 years of licence issuance. You must also maintain the average export level of the preceding 3 years throughout the obligation period.<\/span><\/p><p><b>Actual User Condition:<\/b><span style=\"font-weight: 400;\"> The imported machinery cannot be sold or transferred until the Export Obligation is fully completed.<\/span><\/p><h3><span style=\"color: #000000;\"><b>Bond &amp; Bank Guarantee at Customs<\/b><\/span><\/h3><p><span style=\"font-weight: 400;\">When registering your EPCG licence at the port of import, a bond must be executed with Customs equal to the full duty saved on the machinery. Whether a Bank Guarantee is additionally required depends on your export profile:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exports above \u20b91 crore annually \u2014 Bond required, Bank Guarantee not required<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exports below \u20b91 crore \u2014 Both Bond and Bank Guarantee required<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Established manufacturer exporters with \u20b95 crore+ turnover and 3 years good track record \u2014 can file a Letter of Undertaking (LUT) instead of a Bank Guarantee<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">The bond stays active for the full 6-year obligation period and is released only after DGFT issues the Export Obligation Discharge Certificate (EODC).<\/span><\/p><h3><span style=\"color: #000000;\"><b>Reference Calculation \u2014 EPCG Financial Impact<\/b><\/span><\/h3><p><i><span style=\"font-weight: 400;\">For illustrative purposes. Actual benefit depends on machinery value and applicable duty rates.<\/span><\/i><\/p><table><tbody><tr><td><p><b>Import Value<\/b><\/p><\/td><td><p><b>Approx. Duty Saved<\/b><\/p><\/td><td><p><b>Export Obligation (6x)<\/b><\/p><\/td><td><p><b>Net Saving if Fulfilled<\/b><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">\u20b95 Cr<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">~\u20b91.4 Cr<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">~\u20b98.4 Cr exports within 6 years<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u20b91.4 Cr full waiver<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">\u20b920 Cr<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">~\u20b95.5 Cr<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">~\u20b933 Cr exports within 6 years<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u20b95.5 Cr full waiver<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">\u20b940 Cr<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">~\u20b911.1 Cr<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">~\u20b966.6 Cr exports within 6 years<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u20b911.1 Cr full waiver<\/span><\/p><\/td><\/tr><\/tbody><\/table><p><span style=\"font-weight: 400;\">EPCG works best when your export pipeline is already established \u2014 the obligation is fulfilled through your regular export activity, not as additional effort on top of your current business.<\/span><\/p><h3><span style=\"color: #000000;\"><b>Ongoing Compliance Requirements<\/b><\/span><\/h3><table><tbody><tr><td><p><b>Requirement<\/b><\/p><\/td><td><p><b>Description<\/b><\/p><\/td><td><p><b>Timeline<\/b><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Installation Certificate<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">CE certificate to DGFT confirming machine is installed and operational<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Within 6 months of import<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Block-wise EO Monitoring<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">50% of obligation in Years 1\u20134, remaining 50% in Years 5\u20136<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Every 2\u20134 years<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">EO Fulfillment Report<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Online report of exports against the specific EPCG licence<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">After 4th and 6th year<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Licence Redemption<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Apply for EODC (Form ANF-5B) with shipping bills and e-BRCs<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">On EO completion<\/span><\/p><\/td><\/tr><\/tbody><\/table><h2><span style=\"color: #000000;\"><b>Quick Comparison \u2014 MOOWR vs EPCG<\/b><\/span><\/h2><table><tbody><tr><td><p><b>Feature<\/b><\/p><\/td><td><p><b>MOOWR<\/b><\/p><\/td><td><p><b>EPCG<\/b><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Core Benefit<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Defer duty on imports<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Waive duty on machinery<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Export Obligation<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">None<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">6x duty saved in 6 years<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Goods Covered<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Raw materials, machinery, inputs<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Capital goods only<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Domestic Sales Allowed<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Yes \u2014 duty payable on DTA entry<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Yes \u2014 no restriction<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Best For<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Manufacturers importing regularly<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Exporters buying new machinery<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Licence Validity<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Perpetual<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">6 years<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Bank Guarantee<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Not required<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Bond mandatory \u2014 BG required only if exports below \u20b91 crore annually<\/span><\/p><\/td><\/tr><\/tbody><\/table><p>\u00a0<\/p><h2><span style=\"color: #000000;\"><b>Beyond MOOWR &amp; EPCG<\/b><\/span><\/h2><p><span style=\"font-weight: 400;\">MOOWR and EPCG address the two largest duty costs \u2014 but three additional mechanisms are frequently missed by businesses already using these schemes:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Duty Drawback<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>RoDTEP<\/b><span style=\"font-weight: 400;\"> (Remission of Duties and Taxes on Exported Products)t.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Advance Authorisation<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Each works differently and has its own eligibility conditions. Used alongside MOOWR or EPCG, they reduce your effective cost of production further \u2014 and the combination is where the real competitive advantage sits.<\/span><\/p><h2><span style=\"color: #000000;\"><b>How We Help<\/b><\/span><\/h2><p><span style=\"font-weight: 400;\">We start by understanding your business \u2014 what you import, what you manufacture, what you export, and at what scale. Only then do we identify which schemes apply and whether the compliance commitment is worth the benefit.<\/span><\/p><p><b>MOOWR Registration &amp; Setup<\/b><span style=\"font-weight: 400;\"> Premises assessment, application via Invest India portal, customs inspection, bond execution, and ICEGATE warehouse code activation \u2014 handled end to end.<\/span><\/p><p><b>EPCG Licence Application<\/b><span style=\"font-weight: 400;\"> Chartered Engineer certification, Form ANF-5A filing via DGFT, port registration, and Bond or LUT execution based on your export profile.<\/span><\/p><p><b>Compliance Management<\/b><span style=\"font-weight: 400;\"> Monthly ICEGATE returns, digital stock register setup, block-wise EO tracking, DGFT annual reports, and licence redemption on completion.<\/span><\/p><p><b>Duty Drawback &amp; RoDTEP<\/b><span style=\"font-weight: 400;\"> Rate identification, claim filing, and refund tracking \u2014 so every eligible rupee is recovered.<\/span><\/p><p><b>Scheme Selection Advisory<\/b><span style=\"font-weight: 400;\"> Not every scheme suits every business. If Advance Authorisation or Drawback alone serves you better than MOOWR or EPCG, we will tell you \u2014 with the numbers to back it up.<\/span><\/p><h2><span style=\"color: #000000;\"><b>A Practical Advantage<\/b><\/span><\/h2><p><span style=\"font-weight: 400;\">These incentives do not just reduce import costs \u2014 they change the financial structure of your manufacturing operation.<\/span><\/p><p><span style=\"font-weight: 400;\">Less duty paid upfront means less capital blocked, lower borrowing, and better working capital from the start. For exporters, zero-duty machinery under EPCG directly lowers your cost of production relative to international competitors \u2014 creating room to price sharper or improve margins without cutting corners.<\/span><\/p><p><span style=\"font-weight: 400;\">The difference is not visible in month one. But across a 5 to 10 year import cycle, the cumulative impact \u2014 duty deferred or waived, interest avoided, refunds recovered \u2014 is material, consistent, and entirely government-backed.<\/span><\/p><p><span style=\"font-weight: 400;\">The schemes exist. The question is whether your business is structured to use them.<\/span><\/p><p><i><span style=\"font-weight: 400;\">Note: All figures are illustrative estimates based on standard duty rates. Actual benefits vary by product, applicable rates, and scheme conditions. Verify with a qualified advisor before filing.<\/span><\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-723813a elementor-widget elementor-widget-heading\" data-id=\"723813a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently asked questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d73b4f1 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"d73b4f1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-f3fff20 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"f3fff20\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fb87b8a e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-child\" data-id=\"fb87b8a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ad1092 elementor-widget elementor-widget-jkit_accordion\" data-id=\"6ad1092\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_accordion.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-accordion style-shadow jeg_module__1_6ad294e5a80b5\" ><div class=\"card-wrapper expand\">\n                <div class=\"card-header\">\n                    <a href=\"#expand-7cbd7a0\" class=\"card-header-button\" aria-expanded=\"false\" data-target=\"#expand-7cbd7a0\" aria-controls=\"expand-7cbd7a0\">\n                        <span class=\"title\">If we import machinery under MOOWR and later want to sell it as scrap domestically, what happens to the deferred duty?<\/span><div class=\"right-icon-group\">\n                <div class=\"normal-icon\"><i aria-hidden=\"true\" class=\"jki jki-plus-light\"><\/i><\/div>\n                <div class=\"active-icon\"><i aria-hidden=\"true\" class=\"jki jki-minus-light\"><\/i><\/div>\n            <\/div>\n                    <\/a>\n                <\/div>\n                <div class=\"card-expand\" id=\"expand-7cbd7a0\" style=\"display:block\"><div class=\"card-body\">Duty becomes payable at the time of removal from the bonded warehouse. Critically, depreciation is NOT available under MOOWR for capital goods cleared for domestic consumption \u2014 as explicitly confirmed by the CBIC official FAQ (Q.15, MOOWR Regulations 2019). You pay customs duty on the original assessable value at the time of import, regardless of how long the asset has been used. This is a significant planning consideration before deciding to retire or liquidate MOOWR-registered machinery domestically. Unlike the EOU scheme, MOOWR does not allow depreciation benefit on DTA clearance.<\/div><\/div>\n            <\/div><div class=\"card-wrapper \">\n                <div class=\"card-header\">\n                    <a href=\"#expand-24b3f9c\" class=\"card-header-button\" aria-expanded=\"false\" data-target=\"#expand-24b3f9c\" aria-controls=\"expand-24b3f9c\">\n                        <span class=\"title\">We export from our MOOWR unit and were told we cannot claim RoDTEP or Duty Drawback. Is that correct \u2014 and how significant is the loss? <\/span><div class=\"right-icon-group\">\n                <div class=\"normal-icon\"><i aria-hidden=\"true\" class=\"jki jki-plus-light\"><\/i><\/div>\n                <div class=\"active-icon\"><i aria-hidden=\"true\" class=\"jki jki-minus-light\"><\/i><\/div>\n            <\/div>\n                    <\/a>\n                <\/div>\n                <div class=\"card-expand\" id=\"expand-24b3f9c\" style=\"display:none\"><div class=\"card-body\">Yes, confirmed. Products manufactured partly or wholly in a MOOWR warehouse (Section 65 unit) are explicitly excluded from RoDTEP and All Industry Rate (AIR) Duty Drawback under the current policy. RoDTEP and Drawback typically range between 0.3% to 4.3% of FOB value depending on the product \u2014 for high-volume exporters this is not a small number. This is the single biggest trade-off of MOOWR for exporters and must be weighed carefully against the duty deferment benefit before taking a MOOWR licence.<\/div><\/div>\n            <\/div><div class=\"card-wrapper \">\n                <div class=\"card-header\">\n                    <a href=\"#expand-c26b47e\" class=\"card-header-button\" aria-expanded=\"false\" data-target=\"#expand-c26b47e\" aria-controls=\"expand-c26b47e\">\n                        <span class=\"title\">Can the EPCG export obligation period be extended if we cannot fulfil it in 6 years?<\/span><div class=\"right-icon-group\">\n                <div class=\"normal-icon\"><i aria-hidden=\"true\" class=\"jki jki-plus-light\"><\/i><\/div>\n                <div class=\"active-icon\"><i aria-hidden=\"true\" class=\"jki jki-minus-light\"><\/i><\/div>\n            <\/div>\n                    <\/a>\n                <\/div>\n                <div class=\"card-expand\" id=\"expand-c26b47e\" style=\"display:none\"><div class=\"card-body\">Yes. DGFT allows two extensions of one year each (or two years at once) on payment of a Composition Fee equal to 2% of the proportionate duty saved on the unfulfilled obligation. DGFT also periodically grants automatic relief to sectors where national exports decline more than 5% year-on-year \u2014 no application or fee is required in those cases.<\/div><\/div>\n            <\/div><div class=\"card-wrapper \">\n                <div class=\"card-header\">\n                    <a href=\"#expand-b02e36a\" class=\"card-header-button\" aria-expanded=\"false\" data-target=\"#expand-b02e36a\" aria-controls=\"expand-b02e36a\">\n                        <span class=\"title\">What is the difference between Specific Export Obligation (SEO) and Average Export Obligation (AEO) under EPCG \u2014 and which is more likely to trip us up? <\/span><div class=\"right-icon-group\">\n                <div class=\"normal-icon\"><i aria-hidden=\"true\" class=\"jki jki-plus-light\"><\/i><\/div>\n                <div class=\"active-icon\"><i aria-hidden=\"true\" class=\"jki jki-minus-light\"><\/i><\/div>\n            <\/div>\n                    <\/a>\n                <\/div>\n                <div class=\"card-expand\" id=\"expand-b02e36a\" style=\"display:none\"><div class=\"card-body\">These are two separate, simultaneous obligations. SEO requires you to export goods worth 6 times the duty saved within 6 years, tracked block-wise (50% in years 1\u20134, 50% in years 5\u20136). AEO requires you to maintain your average export turnover from the preceding 3 years in each financial year throughout the obligation period. Most exporters focus only on the SEO and overlook AEO \u2014 but failing AEO in any single year attracts duty and 15% interest for that year, even if your overall SEO is on track. Both must be monitored independently.<\/div><\/div>\n            <\/div><div class=\"card-wrapper \">\n                <div class=\"card-header\">\n                    <a href=\"#expand-6da8218\" class=\"card-header-button\" aria-expanded=\"false\" data-target=\"#expand-6da8218\" aria-controls=\"expand-6da8218\">\n                        <span class=\"title\">We got an EPCG licence but have not installed the machinery yet. What is the deadline for the installation certificate?<\/span><div class=\"right-icon-group\">\n                <div class=\"normal-icon\"><i aria-hidden=\"true\" class=\"jki jki-plus-light\"><\/i><\/div>\n                <div class=\"active-icon\"><i aria-hidden=\"true\" class=\"jki jki-minus-light\"><\/i><\/div>\n            <\/div>\n                    <\/a>\n                <\/div>\n                <div class=\"card-expand\" id=\"expand-6da8218\" style=\"display:none\"><div class=\"card-body\">The installation certificate must be submitted to the DGFT Regional Authority within 6 months of import. Missing this window requires a separate condonation request to DGFT. The certificate is issued by an Independent Chartered Engineer confirming the machinery is installed and operational at the declared premises.<\/div><\/div>\n            <\/div><div class=\"card-wrapper \">\n                <div class=\"card-header\">\n                    <a href=\"#expand-784206e\" class=\"card-header-button\" aria-expanded=\"false\" data-target=\"#expand-784206e\" aria-controls=\"expand-784206e\">\n                        <span class=\"title\">Under MOOWR, can we send goods to a job worker outside our bonded premises?<\/span><div class=\"right-icon-group\">\n                <div class=\"normal-icon\"><i aria-hidden=\"true\" class=\"jki jki-plus-light\"><\/i><\/div>\n                <div class=\"active-icon\"><i aria-hidden=\"true\" class=\"jki jki-minus-light\"><\/i><\/div>\n            <\/div>\n                    <\/a>\n                <\/div>\n                <div class=\"card-expand\" id=\"expand-784206e\" style=\"display:none\"><div class=\"card-body\">Yes, but with conditions. Only inputs can be sent for job work \u2014 capital goods may only be sent for repair with the permission of the bond officer. Goods sent for job work must return within one year. A one-time lock must be applied during transit, and all movements must be reflected in the digital stock register.<\/div><\/div>\n            <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-7c61e36c elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"7c61e36c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-269c319c\" data-id=\"269c319c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-431f792d elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"431f792d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\" aria-label=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"575\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"431f792d\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Export &#038; Import Incentives\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"575\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-50\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tFirst name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"First name\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_7cea8f0 elementor-col-50\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_7cea8f0\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tLast name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_7cea8f0]\" id=\"form-field-field_7cea8f0\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Last name\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tEmail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Email\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_a748e36 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_a748e36\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tTelephone\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_a748e36]\" id=\"form-field-field_a748e36\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Telephone\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tMessage\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Message\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">SUBMIT YOUR DETAILS<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3ba37e89\" data-id=\"3ba37e89\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element 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5.99 0 0 1 2.224 4.663V458zm-31.991-187.704c4.249 5.159 3.465 12.795-1.745 16.981-28.975 23.283-59.274 47.597-70.929 56.863C336.636 362.283 299.205 400 256 400c-43.452 0-81.287-38.237-103.335-55.86-11.279-8.967-41.744-33.413-70.927-56.865-5.21-4.187-5.993-11.822-1.745-16.981l15.258-18.528c4.178-5.073 11.657-5.843 16.779-1.726 28.618 23.001 58.566 47.035 70.56 56.571C200.143 320.631 232.307 352 256 352c23.602 0 55.246-30.88 73.41-45.389 11.994-9.535 41.944-33.57 70.563-56.568 5.122-4.116 12.601-3.346 16.778 1.727l15.258 18.526z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67b477ca elementor-widget elementor-widget-heading\" data-id=\"67b477ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Send your details<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34bfe91 elementor-widget elementor-widget-heading\" data-id=\"34bfe91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">NeoApex Saver Pvt Ltd helps businesses claim maximum government subsidies and incentives with expert guidance, accurate documentation, and end-to-end support. With 20+ years of experience and 1000+ successful projects, we ensure a smooth, reliable, and result-driven process.<\/p>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Export &amp; Import Incentives Export &amp; Import Incentives for Indian Manufacturers NEOAPEX SAVER PRIVATE LIMITED Export &amp; Import Incentives For businesses involved in global trade, two costs quietly eat into margins more than anything else \u2014 the upfront duty paid on imported machinery and raw materials, and the capital blocked in the system before production even begins. The Indian government has two specific schemes designed to address exactly this: MOOWR for manufacturers who import inputs, and EPCG for exporters who need world-class machinery at zero duty. Used correctly, these are not just cost-saving tools \u2014 they are structural advantages that change how competitively you can price your product in international markets. MOOWR \u2014 Manufacturing and Other Operations in Warehouse Regulations, 2019 MOOWR allows any manufacturing entity to declare their existing factory as a Customs Bonded Warehouse \u2014 enabling duty-free import of raw materials and capital goods without relocating or rebuilding. Who is it for: Any manufacturer \u2014 Company, LLP, or Partnership \u2014 importing raw materials, components, machinery, spare parts, or packaging material. Sectors covered: Engineering, Automobile, Pharma, Textiles, Foundry, and Greenfield or Brownfield expansions. What Duties Are Deferred Under MOOWR Under MOOWR, the following duties are deferred at the time of import: Basic Customs Duty (BCD) IGST Special Welfare Surcharge (SWS) Anti-Dumping Duty If you export the finished product: The deferred duty is completely waived \u2014 you pay nothing on the imported inputs. If you sell in the domestic market: Duty becomes payable only when goods enter the domestic tariff area \u2014 not at the time of import. Key Features at a Glance Feature Detail Export Obligation None \u2014 you can sell 100% in India License Validity Perpetual Storage Time Limit Unlimited Bank Guarantee Required No Upfront Duty Payment Not required Who Can Apply Any manufacturing entity What Goods Can You Import Under MOOWR Included: New or used capital goods (machinery) Raw materials and components Spare parts and packaging material Excluded: Goods for pure trading \u2014 value addition or processing is mandatory Prohibited items under applicable customs regulation What Operations Are Permitted Inside the Warehouse Operation What It Means Manufacturing Converting raw materials into finished products Assembly Joining parts to create machines or equipment Testing &amp; Calibration Quality checking before dispatch Packing &amp; Labelling Re-packing, bar-coding, kitting Repair &amp; Refurbishment Upgrading or restoring existing machinery Ongoing Compliance Requirements Requirement Description Frequency Digital Stock Register Real-time input-output ledger of all goods Continuous Monthly Returns File Annexure B via ICEGATE By 10th of every month \u00a0 \u00a0 \u00a0 Inventory Tracking FIFO(First in First Out) method mandatory Continuous Reference Calculation \u2014 MOOWR Financial Impact Based on a \u20b940 crore machinery import. For illustrative purposes only. Item Normal Import Under MOOWR Machinery Value \u20b940.00 Cr \u20b940.00 Cr Duty + IGST (approx. 27.73%) \u20b911.09 Cr \u2014 Pay Now \u20b90.00 \u2014 Deferred Capital Blocked Immediately Yes No Interest Cost (@ 10% p.a.) \u20b91.11 Cr per year \u20b90 Cumulative benefit over time: Time Period Total Import Value Approx. Duty Estimated Total Benefit 10 Years \u20b9100 Cr \u20b927.73 Cr \u20b952\u201358 Cr 20 Years \u20b9200 Cr \u20b955.46 Cr \u20b9110\u2013120 Cr The longer your import cycle, the more the interest saving on deferred duty compounds \u2014 in long-running operations, the accumulated interest saving often exceeds the original duty amount itself. EPCG \u2014 Export Promotion Capital Goods Scheme EPCG allows manufacturer exporters and merchant exporters to import capital goods for pre or post-production use at zero Basic Customs Duty, zero IGST, and zero Compensation Cess \u2014 in exchange for a defined export commitment fulfilled over six years. Who is it for: Businesses with an established or growing export pipeline that need world-class machinery to stay competitive in international markets. How the Duty Benefit Works What you get: 0% Basic Customs Duty on machinery import \u2014 a full waiver, not a deferment. IGST and Compensation Cess are also fully waived at the time of import. What it costs you: You must export goods worth 6 times the duty saved within 6 years of licence issuance. You must also maintain the average export level of the preceding 3 years throughout the obligation period. Actual User Condition: The imported machinery cannot be sold or transferred until the Export Obligation is fully completed. Bond &amp; Bank Guarantee at Customs When registering your EPCG licence at the port of import, a bond must be executed with Customs equal to the full duty saved on the machinery. Whether a Bank Guarantee is additionally required depends on your export profile: Exports above \u20b91 crore annually \u2014 Bond required, Bank Guarantee not required Exports below \u20b91 crore \u2014 Both Bond and Bank Guarantee required Established manufacturer exporters with \u20b95 crore+ turnover and 3 years good track record \u2014 can file a Letter of Undertaking (LUT) instead of a Bank Guarantee The bond stays active for the full 6-year obligation period and is released only after DGFT issues the Export Obligation Discharge Certificate (EODC). Reference Calculation \u2014 EPCG Financial Impact For illustrative purposes. Actual benefit depends on machinery value and applicable duty rates. Import Value Approx. Duty Saved Export Obligation (6x) Net Saving if Fulfilled \u20b95 Cr ~\u20b91.4 Cr ~\u20b98.4 Cr exports within 6 years \u20b91.4 Cr full waiver \u20b920 Cr ~\u20b95.5 Cr ~\u20b933 Cr exports within 6 years \u20b95.5 Cr full waiver \u20b940 Cr ~\u20b911.1 Cr ~\u20b966.6 Cr exports within 6 years \u20b911.1 Cr full waiver EPCG works best when your export pipeline is already established \u2014 the obligation is fulfilled through your regular export activity, not as additional effort on top of your current business. Ongoing Compliance Requirements Requirement Description Timeline Installation Certificate CE certificate to DGFT confirming machine is installed and operational Within 6 months of import Block-wise EO Monitoring 50% of obligation in Years 1\u20134, remaining 50% in Years 5\u20136 Every 2\u20134 years EO Fulfillment Report Online report of exports against the specific EPCG licence After 4th and 6th year Licence Redemption Apply for EODC (Form ANF-5B) with shipping bills and e-BRCs On EO completion Quick Comparison \u2014 MOOWR vs EPCG Feature MOOWR EPCG Core &#8230; <a title=\"Export &#038; Import Incentives\" class=\"read-more\" href=\"https:\/\/www.emoji-sayari.info\/ape\/export-import-incentives\/\" aria-label=\"Read more about Export &#038; Import Incentives\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-575","page","type-page","status-publish"],"_hostinger_reach_plugin_has_subscription_block":false,"_hostinger_reach_plugin_is_elementor":false,"_links":{"self":[{"href":"https:\/\/www.emoji-sayari.info\/ape\/wp-json\/wp\/v2\/pages\/575","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.emoji-sayari.info\/ape\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.emoji-sayari.info\/ape\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.emoji-sayari.info\/ape\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.emoji-sayari.info\/ape\/wp-json\/wp\/v2\/comments?post=575"}],"version-history":[{"count":0,"href":"https:\/\/www.emoji-sayari.info\/ape\/wp-json\/wp\/v2\/pages\/575\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.emoji-sayari.info\/ape\/wp-json\/wp\/v2\/media?parent=575"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}