The Import of Goods at Concessional Rate of Duty or for Specified End Use (IGCR) Rules, 2022, notified by the Central Board of Indirect Taxes and Customs (CBIC), allow importers to bring goods into India at a reduced or nil customs duty rate provided the goods are used strictly for the purpose declared at the time of import and as per the relevant exemption notification. While the concessional rate is attractive, availing this benefit is conditional, not automatic. Importers

The MOOWR Scheme and IGCR Scheme are two important customs duty benefit schemes available to importers and manufacturers in India. However, they operate differently. While MOOWR primarily provides deferment of customs duty through a bonded manufacturing warehouse, IGCR enables eligible importers to import specified goods at a concessional or exempt rate of customs duty, subject to prescribed end-use conditions. The following table highlights the key differences between MOOWR

A practical guide by a trade consultant on MOOWR, IGCR, customs compliance, duty deferment, and concessional import benefits in India. For importers, manufacturers, exporters, and businesses seeking the best trade consultant or best customs consultant for MOOWR and IGCR planning, a key question is whether the MOOWR Scheme can be used together with IGCR benefits. The answer is now clear: yes, MOOWR duty deferment and IGCR concessional customs duty benefits can be availed toget

The EPCG Scheme is an export-promotion mechanism under Chapter 5 of the Foreign Trade Policy, while MOOWR (Manufacture and Other Operations in Warehouse) Scheme operates under the customs warehousing framework, principally Section 65 of the Customs Act, 1962 and the MOOWR Regulations, 2019. Before deciding if EPCG and MOOWR can coexist in the same business structure we must understand the benefits which each scheme has to offer. 1. What Are the Benefits Under EPCG? The Export

1. DGFT Simplifies Export Approvals with Six New Chemical SIONs The Directorate General of Foreign Trade (DGFT) has issued Public Notice No. 14/2026-27 on June 01, 2026, introducing six new Standard Input Output Norms (SIONs) under the "Chemical and Allied Product" group (Product Code-'A') . Covering SION numbers A-3702 through A-3707, this update establishes clear, fixed input-output ratios for key pharmaceutical products, including various Artemisinin derivatives and Doxycy

Extended Producer Responsibility (EPR) compliance in India requires eligible producers, importers and brand owners to meet prescribed obligations relating to the collection, recycling, recovery or environmentally sound management of specified products and packaging. The Central Pollution Control Board (CPCB) administers various EPR frameworks covering areas such as plastic packaging, e-waste, batteries and tyres. Understanding how abstract compliance numbers translate into le

The Manufacturing and Other Operations in Warehouse Regulations (MOOWR), 2019 provide significant customs duty deferment benefits by allowing imported goods to be stored and manufactured within a bonded warehouse. However, one issue that frequently arises in practice is whether the transfer of goods from one MOOWR unit to another attracts Integrated Goods and Services Tax (IGST). The answer depends on the nature of the goods being transferred. While the transfer of imported g

On 25 June 2026, the Department for Promotion of Industry and Internal Trade (DPIIT) issued the Transition Facilitation (Quality Control) Order, 2026 under the Bureau of Indian Standards (BIS) Act, 2016. Along with the Order, DPIIT has also released detailed guidelines explaining how businesses can apply and comply with the new framework. This Order is particularly relevant for businesses dealing in products such as toys, footwear, air conditioners, domestic electrical applia

1. DGFT Fast-Tracks Chemical Exports with New Standard Input Output Norms The Directorate General of Foreign Trade (DGFT) has officially notified four new Standard Input Output Norms (SIONs) under the "Chemical and Allied Product" category through Public Notice No. 6/2026-27, dated May 4, 2026. These new entries, spanning SION numbers A-3698 to A-3701, establish standardized import-export ratios for key pharmaceutical and chemical products, including Cefuroxime Sterile Sodium

The Manufacturing and Other Operations in Warehouse Regulations, 2019 (MOOWR Scheme) has emerged as one of the most beneficial customs schemes for manufacturers in India. By allowing the deferment of customs duties on imported capital goods and raw materials, the scheme significantly improves cash flows and reduces the upfront cost of imports. One imported feature of the MOOWR Scheme is that depreciation is not allowed while calculating customs duty on capital goods. This mea

1. Morpholine (Quality Control) Order, 2020 – Temporary Suspension of BIS Compliance S.O. 1722(E) | New Delhi, 02 April 2026 | Immediate Effect Ministry: Ministry of Chemicals and Fertilizers (Department of Chemicals and Petrochemicals) The Ministry of Chemicals and Fertilizers (Department of Chemicals and Petrochemicals) has amended the Morpholine (Quality Control) Order, 2020 (originally notified vide S.O. 1893(E) dated 16.06.2020). Amendment in Para 2: A new proviso has be

1. India Tightens Export Controls on Wood Pellets and Briquettes The Directorate General of Foreign Trade (DGFT) has announced a significant shift in the export landscape for bio-fuel products through Notification No. 04/2026-27, issued on 06 April, 2026. Effective immediately, the Central Government has amended the export policy for Wood Pellets (HS 44013100) and Wood Briquettes (HS 44013200) under Chapter 44 of the ITC (HS) 2022. Specifically, the status of Wood Pellets has

Overview The UAE–India CEPA (Comprehensive Economic Partnership Agreement) was signed on 18 February 2022 and entered into force on 1 May 2022. It is indefinite in duration (Article 18.4), with either party able to terminate on 6 months’ notice. The Agreement’s core objectives are to strengthen economic ties, liberalise and facilitate trade, and enhance investment cooperation. It covers goods, services, investment and regulatory cooperation, going beyond a mere tariff pact. U

The Ministry of Finance recently issued Notification No. 11/2026-Customs, a significant update for businesses operating within Special Economic Zones (SEZs). This notification provides crucial exemptions on Basic Customs Duty (BCD) and Agriculture Infrastructure and Development Cess (AIDC) for goods manufactured in an SEZ and cleared into the Domestic Tariff Area (DTA).

The Deferred Payment of Customs Duty scheme for Eligible Manufacturer Importers (EMI) is an initiative by the Government of India, introduced via Circular No. 08/2026-Customs dated 28th February 2026. This facility, governed by the Deferred Payment of Import Duty Rules, 2016 (as amended), allows approved EMIs to clear imported goods from ports, airports, or Inland Container Depots (ICDs) without immediate payment of customs duties, thereby expediting clearance and improving c

These schemes are now effective and eligible exporters, particularly MSMEs, can begin availing benefits under the respective components. Support for Alternative Trade Instruments (EPM NIRYAT PROTSAHAN); Integrated Support for Trade Intelligence & Facilitation (INSIGHT); Facilitating Logistics, Overseas Warehousing & Fulfillment (FLOW); Facilitating Logistics Interventions for Freight & Transport (LIFT); Trade Regulations, Accreditation & Compliance Enablement (TRACE)

Quality Control Order: Hand Tools (Mandatory BIS Certification); NITI Aayog Panel: Easing MSME Regulations & QCOs; 𝗪𝗶𝗱𝗲 𝗖𝗶𝗿𝗰𝘂𝗹𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗥𝗲𝘃𝗶𝘀𝗲𝗱 𝗜𝗻𝗱𝗶𝗮𝗻 𝗦𝘁𝗮𝗻𝗱𝗮𝗿𝗱; Upcoming QCOs; BIS New Standard: IS 19412:2025 for Incense Sticks (Agarbatti); BIS New Standard: IS 19262:2025 for Electric Agricultural Tractors; Woven Sacks for Cement & Mail Packaging; Rescission of Flux Cored Solder Wire QCO 2023; Electrical Accessories QCO Amendment 2026; Cook

India’s new Export Promotion Mission (EPM) is a six-year, ₹25,060 crore programme approved in late 2025 to boost exports, especially from MSMEs and labour-intensive sectors. It consolidates multiple schemes into one digitally driven platform (operated by DGFT) for faster, transparent support. EPM has two sub-schemes: Niryat Protsahan (financial enablers) and Niryat Disha (non-financial enablers).

Introduction The MOOWR Scheme (Manufacturing and Other Operations in Warehouse Regulations, 2019) has been gaining significant traction among businesses involved in imports, manufacturing, and customs-related operations. It is one of the most versatile and business-friendly schemes under Indian Customs law. This is in line with the Government of India initiate to encourage Make in India using world class technology and quality raw material to produce high quality goods which

Electrical Equipment QCO; Major Regulatory Update for the Chemicals & Petrochemicals Industry – 14 QCOs Rescinded; OTR (BIS Scheme X) QCO deferred until further notice | Major Relief for the Machinery & Electrical Equipment Industry.; Withdrawal of QCOs for certain metals; Viscose Staple Fibre (VSF) QCO Rescinded; Ministry of Steel Issues New Order Exempting Certain ITC-HS Codes from Mandatory QCO Compliance; Regulatory Update: Steel & Steel Products (Quality Control) Amendme