MOOWR vs Advance Authorisation: Which Should You Choose?
Advance Authorisation (AA) gives upfront duty exemption on inputs against an export obligation. MOOWR defers duty without any export obligation — and stacks with other export incentives on the export leg.
Side By Side
| Feature | MOOWR | Advance Authorisation |
|---|---|---|
| Export obligation | None | Yes, time-bound |
| Norm fixation | Not required | Required (SION or ad-hoc) |
| Capital goods coverage | Yes | No (only inputs) |
| Domestic sales | Allowed (duty on inputs) | Not the design intent |
| Stacking with RoDTEP | Yes (on exports) | Restricted |
| Validity | Lifetime | Per authorisation |
Verdict
If your business mix includes any meaningful domestic sales — or you import capital goods — MOOWR is structurally better than Advance Authorisation. AA still has a place for pure-export, input-heavy short cycles.
FAQs
Can I run MOOWR and Advance Authorisation in parallel?
In specific structured cases, yes — but it adds reconciliation complexity. We typically recommend MOOWR as the default and AA only for narrow flows.
Does MOOWR cover capital goods like AA does not?
Yes — capital goods imports are explicitly covered by MOOWR with full duty deferment.