The MOOWR Scheme
MOOWR Scheme: Eligibility, Benefits & Registration Process
The Manufacturing and Other Operations in Warehouse Regulations (MOOWR) scheme lets Indian manufacturers defer or waive customs duty on imported raw materials and capital goods — without bank guarantees, location restrictions, or export obligations.
Key Benefits
Why Manufacturers Choose The MOOWR Scheme
Zero Upfront Customs Duty
Import capital goods and inputs without paying duty at the port.
Full Duty Waiver on Exports
Export the finished goods? Duty is fully exempted — no claim, no refund delay.
No Bank Guarantee
Unlike EOU or warehousing schemes, MOOWR doesn't require a bank guarantee.
Lifetime Validity
One registration. No renewal. No re-application.
No Export Obligation
Sell 100% domestically if you choose. No NFE compliance burden.
Factory = Bonded Warehouse
Use your existing premises. No separate bonded location required.
Eligibility
Who Can Register Under MOOWR?
- Registered Indian manufacturer with valid IEC and GST
- Imports raw materials, components, or capital goods
- Operates from owned or leased manufacturing premises
- No serious customs or GST default in past 3 years
- Willing to maintain digital records of imports & consumption
- Prepared to file monthly statutory returns
Frequently Asked Questions
MOOWR Scheme FAQs
What is the MOOWR scheme?
MOOWR (Manufacturing and Other Operations in Warehouse Regulations, 2019) is a customs scheme under Section 65 of the Customs Act, 1962 that allows Indian manufacturers to import raw materials and capital goods without paying upfront customs duty by treating their factory as a bonded warehouse.
Who is eligible for the MOOWR scheme?
Any registered Indian manufacturer with a valid IEC and GST registration that imports raw materials, components, or capital goods can apply. There is no turnover threshold — MSMEs are explicitly eligible.
What are the benefits of MOOWR?
Zero upfront customs duty on imports, full duty waiver on exports, no bank guarantee requirement, lifetime validity with one registration, no separate bonded warehouse needed, and no minimum export obligation.
How long does MOOWR registration take?
Typically 30–45 days from application to licence issuance, depending on jurisdiction and document readiness.
How is MOOWR different from EOU and SEZ?
Unlike EOU and SEZ, MOOWR has no export obligation, no bank guarantee, no location restriction, and lifetime validity. Domestic sales are freely allowed (with duty paid only on inputs consumed).
Is there any export obligation under MOOWR?
No. Unlike EOU or Advance Authorisation, MOOWR has zero export obligation. You can sell 100% domestically if you choose.
Ready To Apply For MOOWR?
Get a fit-and-feasibility view from India's dedicated MOOWR consultants.