Who is eligible for MOOWR?
MOOWR is one of the most open duty-benefit schemes in India. If you import to manufacture, you very likely qualify.
Broad by design.
MOOWR is available to any person who wants to carry out manufacturing or other operations in a bonded warehouse. There is no sector restriction, no minimum investment, no minimum turnover and no export obligation.
This is what sets it apart from the SEZ and EOU routes, which carry thresholds and commitments. MOOWR lets an existing factory adopt bonded manufacturing without restructuring the business around it.
The practical requirements are procedural: a warehouse licence, a triple-duty bond, and the record-keeping and monthly returns that keep the operation compliant.
Operations that fit MOOWR well.
Units importing raw materials or components to produce goods.
Plants importing machinery and equipment for the operation.
Assembly, testing, packaging and similar operations.
Both home-market and export-focused manufacturers.