Para 6.8.2 — GOODS_MANUAL

6.8.2 Customs Duty on Imported Goods 1. Regarding imported goods, the bidder shall specify the rate and the total amount of customs duty payable thereon. Bidder shall also indicate the corresponding Indian Tariff Classification (ITC-HS) applicable for the Goods in question. Any material imported directly from the supplier or manufacturer should be under the name of the Procuring Entity. In this regard, all formalities will be completed by the Procuring Entity by engaging a Customs House Agent (CHA) and bearing the cost thereof. 2. The Government has allowed exemption from payment of customs duty on certain types of goods for use by the following organisations: a) Scientific and technical instruments imported by research institutes; b) Hospital equipment imported by Government hospitals; c) Consumable goods imported by a public-funded research institution or a university.

3. However, to avail of such exemptions, the organisations are required to produce a "Customs Duty Exemption" certificate and a "Not Manufactured in India" certificate at the appropriate time. 4. The Manufacturing and Other Operations in a Warehouse Regulations (MOOWR) Scheme 2019 was introduced by the Central Board of Indirect Taxes and Customs (CBIC) to promote India as a global manufacturing hub and bolster the “Make in India” initiative. This scheme allows importers to bring raw materials and capital goods into the country without paying customs duties. Notably, the MOOWR Scheme is unique in that it is delinked from export obligations, extending benefits even to importers who intend to use goods for sale within the domestic market. These imported materials can then be utilized for manufacturing and other operations within private bonded warehouses. Under the MOOWR Scheme: a) Import duty is deferred when raw materials and capital goods are imported into India. b) If these materials are used for exports, the deferred duty is exempt. c) If the inputs are utilized for goods sold in the domestic market (i.e., Domestic Tariff Area), import duty for such inputs used for domestic clearance must be paid. d) Import duty on capital goods is paid if they are cleared for the domestic market.

5. The relevant contemporary instructions covering these aspects should be incorporated in the tender enquiry document and the resultant contract.