What is the MOOWR scheme?
MOOWR, the Manufacture and Other Operations in Warehouse Regulations, 2019, lets a manufacturer treat their own factory as a customs bonded warehouse and defer customs duty on imported inputs and capital goods.
Is there a minimum investment to qualify?
No. Unlike SEZ or EOU schemes, MOOWR has no minimum investment, turnover or export obligation.
Can my existing factory become a bonded warehouse?
Yes. Your current premises can be licensed as a bonded warehouse without relocating to a notified zone.
Is there interest on the deferred duty?
No interest accrues while goods remain in the bonded warehouse, and there is no limit on how long they can stay.
What happens to duty if I export the finished goods?
If the finished goods are exported, the deferred import duty on the inputs is waived entirely.
What happens if I sell in the domestic market?
Duty is paid at the point the goods are cleared for home consumption. The benefit is strongest where a meaningful share of output is exported.
Are capital goods covered?
Yes. Machinery and equipment imported for the bonded operation get the same duty deferral as raw materials.
What are the ongoing obligations?
A bonded operation requires prescribed record-keeping and monthly returns, and must stay audit-ready. We run this for clients as a service.
How long does the licence take?
It varies by jurisdiction, but a well-prepared application typically moves through in a few weeks. We manage the liaison throughout.
How is MOOWR different from SEZ or EOU?
MOOWR has no location, investment or export requirements, which the SEZ and EOU routes do. It suits manufacturers wanting the duty benefit without restructuring the business.