MOOWR Scheme in India – Complete Guide, Benefits & Registration Process
Manufacture & Other Operations in Warehouse (MOOWR) – Section 65 of Customs Act
MOOWR – Manufacture and Other Operations in Warehouse is a Duty Deferment scheme launched by Central Board of Indirect Taxes and Customs under Section 65 of the Customs Act, 1962. The Scheme had been amended to simplify the Compliance by issue of Manufacture and Other Operations in Warehouse (no. 2) Regulations, 2019 and Circular 34/2019 both dated 01-10-2019.
It allows manufacturers in India to:
✔ Import capital goods without paying customs duty
✔ Import raw materials without upfront duty
✔ Defer BCD and IGST until domestic clearance
✔ Operate without export obligation
✔ Enjoy unlimited warehousing period
If you are planning to import machinery or raw materials, MOOWR can significantly improve your working capital and reduce financial burden.
What is MOOWR Scheme?
MOOWR is a customs-bonded manufacturing scheme that allows businesses to carry out manufacturing operations inside a licensed bonded warehouse.
Under MOOWR:
No Basic Customs Duty (BCD) is paid at import stage
No IGST is paid upfront
Duty is payable only when goods are cleared for domestic market
No duty is payable if goods are exported
This makes MOOWR one of the most flexible import duty saving schemes in India.
Why MOOWR Scheme is Better Than EPCG for Many Businesses?
Unlike EPCG:
❌ No export obligation
❌ No minimum export turnover requirement
❌ No average export condition
✔ Suitable even for 100% domestic manufacturers
If your business mainly sells in India, MOOWR is often more beneficial than EPCG.
Key Benefits of MOOWR Scheme in India
1️⃣ Customs Duty Deferment
Import machinery worth ₹5 crore without paying immediate BCD & IGST. Pay duty only when finished goods are cleared.
2️⃣ Improve Working Capital
No blockage of 20–30% import cost in taxes.
3️⃣ No Time Limit
Goods can remain in bonded warehouse without expiry period.
4️⃣ Suitable for All Manufacturing Sectors
Textile & Yarn Units
Chemical & Resin Manufacturers
Engineering & Machinery Units
Electronics Industry
Ceramic & Tile Exporters
Pharma Manufacturers
Who is Eligible for MOOWR Scheme?
Any:
Proprietorship
Partnership Firm
Private Limited Company
Public Limited Company
Engaged in manufacturing or processing activities in India can apply.
There is:
✔ No minimum investment requirement
✔ No turnover condition
✔ No export commitment
MOOWR Registration Process – Step by Step
Application to Jurisdictional Customs Authority
Submission of Manufacturing Process Note
Execution of Bond
Premises Verification by Customs Officer
Warehouse License Approval
Start Import under MOOWR
Our experts handle complete documentation and coordination with customs.
Documents Required for MOOWR License
IEC Certificate
GST Registration
Company Incorporation Documents
Factory License
Layout Plan
Manufacturing Process Note
List of Capital Goods
MOOWR Compliance Requirements
After registration, businesses must:
Maintain digital inventory records
File monthly & annual returns
Allow customs audit if required
Pay duty at time of domestic clearance
Proper compliance ensures smooth operations without penalties.
📞 Contact MOOWR Expert in India
Bhupendra Purohit
Proprietor – Dhruva Services
Call/WhatsApp: +91-7405910069
Email: dhruvaserv@gmail.com