What is the MOOWR scheme in simple terms?
MOOWR (Manufacturing and Other Operations in Warehouse Regulations, 2019) is a scheme under Section 65 of the Customs Act that lets you import raw materials and capital goods into a customs-bonded facility without paying customs duty upfront. Duty is deferred until the finished goods are cleared into the domestic market, and is waived entirely on inputs used in goods that are exported.
Is there any export obligation under MOOWR?
No. Unlike SEZ, EOU or Advance Authorisation, MOOWR carries no mandatory export obligation. You can sell entirely to the domestic market, export, or do both.
Is there a minimum investment or turnover to qualify?
No. MOOWR has no investment threshold, minimum turnover or net-worth requirement. Manufacturers of any size can apply.
How long does it take to get a MOOWR licence?
For a well-prepared application, a live licence typically takes around 4 to 6 weeks from feasibility to approval, depending on your jurisdiction and documentation readiness.
Can any location be used, or does it need to be an SEZ?
Any premises in India can be licensed as a MOOWR bonded facility, an existing factory or a new site. There is no requirement to be inside an SEZ.
What ongoing compliance does MOOWR require?
A MOOWR unit must maintain digital records of receipts, consumption and removals, file monthly returns and remain audit-ready. We handle this end to end.
