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Can EPCG benefits and MOOWR benefits be taken together?
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

Commercial Consultancy Counsel
Aug 205 min read


Newsletter - JUNE 2026
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

Commercial Consultancy Counsel
Aug 199 min read


EPR Compliance in India: EPR Credits, Recycler Certificates & Producer Obligations
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

Commercial Consultancy Counsel
Aug 134 min read


IGST on Transfer of Goods Between Two MOOWR Units: Whether GST is Payable?
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

Commercial Consultancy Counsel
Aug 64 min read


Transition Facilitation (Quality Control) Order, 2026: A Guide for Importers, Manufacturers & Brand Owners
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

Commercial Consultancy Counsel
Jul 303 min read


Newsletter - MAY 2026
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

Commercial Consultancy Counsel
Jul 239 min read


MOOWR Scheme: Can Depreciation Under the Income Tax Act Still Be Claimed on Imported Capital Goods?
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

Commercial Consultancy Counsel
Jul 12 min read


BIS Updates - April 2026
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

Commercial Consultancy Counsel
Jun 103 min read


Newsletter - April 2026
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

Commercial Consultancy Counsel
May 2814 min read


UAE – India CEPA (Comprehensive Economic Partnership Agreement)
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

Commercial Consultancy Counsel
May 288 min read


SEZ to DTA Exemptions: A Complete Guide to Notification No. 11/2026-Customs
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).

Commercial Consultancy Counsel
Apr 152 min read


Eligible Manufacturer Importers (EMI) Scheme
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

Commercial Consultancy Counsel
Mar 193 min read


Export Promotion Mission (EPM) Schemes Explained: Benefits, Eligibility & Support for Indian MSMEs
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)

Commercial Consultancy Counsel
Mar 37 min read


BIS Updates (December - January)
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

Commercial Consultancy Counsel
Feb 166 min read


Export Promotion Mission (EPM): A Unified Export Support Framework
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).

Commercial Consultancy Counsel
Jan 285 min read


Who Should Opt for MOOWR? 5 Business Profiles That Benefit the Most
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

Commercial Consultancy Counsel
Jan 123 min read


BIS Updates - Nov and Dec 2025
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

Commercial Consultancy Counsel
Dec 30, 20259 min read


EPCG VS EOU VS MOOWR
Businesses in India that rely on imported inputs or capital goods often struggle to identify the most efficient duty-saving scheme. The Foreign Trade Policy and Customs Act provides multiple options—Export Promotion Capital Goods Scheme (EPCG), 100% Export Oriented Unit (EOU), and MOOWR Scheme each with its own incentives, compliance structure, and suitability depending on the company’s operations.

Commercial Consultancy Counsel
Dec 15, 20253 min read


Newsletter V9 (9/10/25)
Ekal Anubandh; Online Correction Facility for DFIA; IGST Rate on Energy-Sector Equipment; Customs Tax Exemption Coverage; Defense-Related Duty Exemptions; Project Import Scheme Validity; Import Restriction on ATS-8; Duty-Free Import of Spices under DFIA; SCOMET; Second Generation (2G) Ethanol; Non-Basmati Rice Exports; Import of Silver Jewellery; US Tariffs on Pharma Imports; Launch of eCOO; Tariff Concessions under India-EFTA TEPA; RoDTEP Scheme; Export Restrictions to Bhuta

Commercial Consultancy Counsel
Nov 23, 20255 min read


Newsletter V8 (12/9/25)
Para 4.61 and 4.63 of FTP-2023 relating to Diamond Imprest Authorisation; Minimum Export Price on export of Honey; Policy Condition for Specific Items covered chapter 48 of ITC HS, 2022 Schedule-I; Para 2.03(A)(i)(g) of Foreign Trade Policy 2023 regarding import of inputs under mandatory Quality Control Orders; Export Policy of Animals By-Products; 2 new Standard Input Output Norms (SIONs) under Chemical and Allied Product; SIONs pertaining to Food Products; new SION “SION-36

Commercial Consultancy Counsel
Nov 23, 20256 min read

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