
Manufacturing in India as a Taiwanese company
Taiwanese electronics and semiconductor suppliers are building Indian plants close to their customers. MOOWR defers duty on imported tools and components with no export obligation.
What MOOWR adds
- No export obligation
- Domestic sales and exports from the same unit
- Duty on capital goods deferred with no time limit and no interest
- Duty on inputs used in exports remitted
What companies from here typically import
- SMT and semiconductor equipment
- Electronic components and modules
- Precision machinery
Points to plan for
The licence is held by the Indian entity that operates the unit, with its own IEC and GST registration. Where goods qualify for a preferential tariff under a trade agreement, compare that rate with MOOWR deferral item by item. Confirm rates on ICEGATE.
Last reviewed 2026-10-31