'Due to' is not a true preposition; in fact it is adjectival, meaning that it modifies the preceding noun in the sentence. 'Owing to' is used as an adverb, so that it modifies the verb (or action) of the clause.
e.g.
The concert was cancelled ..... the crowd being too unruly.
The cancellation of the concert was ..... the crowd being too unruly.
In the first sentence it is the cancelling (i.e. a verb) that is being modified so an adverb should be used, and it is correct to use 'owing to'. In the second example it is the cancellation (a noun) which is being modified, so 'due to' - in this case an adjective - is the correct term.
So:
The concert was cancelled owing to the crowd being too unruly
The cancellation of the concert was due to the crowd being too unruly
Tip 1
If you can use 'caused by' then you can use 'due to', but if you would say 'because of' then it is more correct to use 'owing to'.
He claimed the car was speeding owing to a stuck accelerator pedal. Here we could substitute with 'because of' but not with 'caused by', so the sentence is correct. Replacing 'owing to' with 'caused by' would make no sense, so we cannot use the phrase 'due to'
He claimed the car's excessive speed was due to a stuck accelerator pedal. 'Due to' could be replaced by 'caused by' in this sentence, so it is correct.
Owing to = because of
Due to = caused by
Tip 2
If you're using 'due to' and you aren't sure whether it is correct, then play with the sentence. Take out a noun, and then take out a verb - if it still makes sense then 'due to' is correct. e.g.
The concert was
The cancellation
Tip 3
It is usually better to use 'because of' or 'caused by'. They tend to be clearer, and there's no risk of upsetting a pedant.
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