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MOOWR Scheme

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MOOWR SCHEME · SECTION 65, CUSTOMS ACT

The MOOWR scheme, explained.

Manufacture and Other Operations in Warehouse Regulations, 2019. What it is, who qualifies, and how a bonded manufacturing operation defers and saves customs duty.

THE BASICS

What is the MOOWR scheme?

MOOWR stands for the Manufacture and Other Operations in Warehouse Regulations, 2019, introduced under Section 65 of the Customs Act, 1962.

In plain terms, it lets a manufacturer treat their own factory as a customs bonded warehouse. Imported inputs and capital goods come in with their customs duty deferred. If the finished product is exported, that duty is waived; if it is sold in India, the duty is paid only at that point. There is no interest on the deferred amount and no limit on how long goods can stay in bond.

For import-heavy manufacturers, that is a direct improvement to working capital, without the investment thresholds and locational constraints of the SEZ or EOU routes.

WHAT MOOWR UNLOCKS

Six advantages that move the numbers.

Duty deferral on imports

Bring in raw materials, components and capital goods without paying customs duty up front. The duty is deferred, not just delayed on paper.

No duty on exports

If the finished goods are exported, the deferred import duty is waived entirely. You never pay it.

No interest, no time limit

Goods can stay in the bonded warehouse indefinitely, with no interest accruing on the deferred duty while they do.

No investment threshold

Unlike SEZ or EOU routes, there is no minimum investment, turnover or export obligation to qualify.

Any location in India

Your existing factory can become a bonded warehouse. No need to relocate to a notified zone.

Capital goods covered

Machinery and equipment imported for the operation get the same duty deferral, easing large capex.

WHO CAN APPLY

If you import to manufacture, you likely qualify.

MOOWR is open to any person who wants to carry out manufacturing or other operations in a bonded warehouse. There is no sector restriction, no minimum investment and no export obligation.

Manufacturers importing raw materials or components
Plants importing capital goods and machinery
Assembly, processing and packaging operations
Both domestic-focused and export-focused units
Manufacturing plant floor
HOW IT WORKS

From feasibility to audit, in six steps.

01
Feasibility

We model your import and export flows and size the duty benefit before you commit to anything.

02
Licence application

We prepare and file the Section 65 application and the warehouse licence with your jurisdictional customs office.

03
Bond execution

A triple-duty bond and the required security are executed to cover the goods held in warehouse.

04
Manufacture in bond

Your plant operates as a bonded warehouse. Imports enter duty-deferred; production runs as normal.

05
Monthly returns

We file the prescribed monthly returns and maintain the digital records customs expects.

06
Clearance & audit

Goods are cleared for home consumption or export, and we stand with you through audits.

See what MOOWR would save your plant.

Send us your import and export profile and we will model the duty benefit, no obligation.