MOOWR Scheme
Duty deferment on imports for manufacturing in a bonded warehouse.
In simple terms
MOOWR — Manufacture and Other Operations in Warehouse Regulations — allows a unit to import raw materials and capital goods with customs duty deferred, and to carry out manufacturing inside a licensed bonded warehouse.
Duty is payable only when the finished goods are cleared into the domestic market. Goods exported from the unit do not attract that deferred duty, which makes the scheme attractive for import-heavy manufacturing.
Who needs this?
- Import-dependent manufacturers who want to defer customs duty instead of paying upfront
- New projects importing significant plant and machinery
- Units selling partly in the domestic market and partly for export
- Companies looking for an alternative to advance-licence-style export obligations
Key benefits
Customs duty deferred rather than blocked as working capital
No fixed export obligation attached to the duty deferment
Capital goods and inputs both covered under one licence
Clearance flexibility between domestic sale and export
How Subh Exim helps
- 1
We assess whether MOOWR fits your import pattern and premises better than other schemes.
- 2
We prepare the licence application under Section 65 of the Customs Act together with the warehousing approval papers.
- 3
We help set up the premises documentation, security and record formats the regulations require.
- 4
We coordinate with the jurisdictional customs office through the approval process.
- 5
We advise on ongoing monthly returns, record-keeping and clearance documentation after approval.
Documents usually required
- 1.IEC, PAN, GST registration and constitution documents
- 2.Ownership or lease documents for the proposed warehouse premises
- 3.Site plan and layout of the premises with the proposed bonded area
- 4.Details of goods to be imported, manufacturing process and output
- 5.Solvency certificate and undertakings as prescribed
- 6.Details of the authorised signatory and warehouse keeper
This is a general list. The exact set depends on your constitution, product and the specific application — we confirm your checklist during consultation.