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MOOWR vs SEZ.

Both defer or remove duty, but they suit very different operations. Here is how MOOWR compares with a Special Economic Zone.

SIDE BY SIDE

MOOWR compared with SEZ.

ASPECT
MOOWR
SEZ
Location
Any existing factory in India
Must operate inside a notified SEZ
Investment threshold
None
Effectively significant; zone-based
Export obligation
None
Net foreign exchange positive obligation
Domestic sales
Allowed, duty paid on clearance
Treated as imports, duty applies
Setup effort
Licence on existing premises
Relocation into the zone
Best for
Import-heavy units wanting flexibility
Large export-oriented operations

A general comparison for orientation, not legal advice. The right route depends on your specific operation, which is exactly what a feasibility assessment settles.

Which route fits your operation? Find out.