MOOWR
The Manufacture and Other Operations in Warehouse (MOOWR) scheme is a government program that lets companies import raw materials and machinery without paying customs duty right away. These goods are stored in a special bonded warehouse, and the duty is paid only when the finished products are taken out for sale in India. If the finished goods are exported, no duty is paid at all. This scheme helps manufacturers save money, improve cash flow, and makes it easier to do business whether they sell in India or abroad.
Objectives
- ☉ To support the “Make in India” initiative by making manufacturing in India cheaper and easier.
- ☉ To help manufacturers save money by delaying customs duty payments.
- ☉ To allow businesses to import goods for both export and domestic sales without export obligations.
- ☉ To attract more investment and boost India as a global manufacturing hub.
Benefits
- ☉ No customs duty needs to be paid at the time of importing goods; duty is paid only when goods are sold in India.
- ☉ No customs duty at all if finished goods are exported.
- ☉ No export obligation—goods can be sold in India or exported as per business needs.
- ☉ No limit on how long goods can stay in the warehouse.
- ☉ No minimum investment or export requirement.
- ☉ Easy compliance and a single-point approval process.
Eligible Beneficiaries
- ☉ Any company or manufacturer in India, old or new, can apply.
- ☉ There is no minimum investment or export requirement.
- ☉ Both Indian and foreign companies registered in India are eligible.
Eligible Activities
- ☉ Importing raw materials, components, or capital goods (like machines) for manufacturing.
- ☉ Carrying out manufacturing, assembling, packaging, re-labeling, or any other operation in the bonded warehouse.
- ☉ Storing imported goods in the warehouse before using them in production.
Application Process
- ☉ Apply online through the customs department’s website or contact your local customs office.
- ☉ Submit an application for a private bonded warehouse license and permission for manufacturing under Section 65 of the Customs Act.
- ☉ Prepare a detailed project report and input-output norms (how much raw material is used for each finished product).
- ☉ After inspection, customs will issue the license and you can start operations in your warehouse.
Documents Required
- ☉ Company registration certificate and PAN card.
- ☉ A GST registration certificate.
- ☉ Detailed project report/business plan.
- ☉ List of raw materials, capital goods, and finished products.
- ☉ Input-output norms for manufacturing.
- ☉ Proof of ownership/lease agreement for the warehouse premises.
- ☉ Insurance policy in favor of the President of India.
- ☉ Triple duty bond and indemnity bond as per customs requirements.
- ☉ Board resolution or authorization letter (for companies).
- ☉ Any other documents asked by customs during application.
Avail Subsidy Summary Report On Your Project
Got any questions?
No, you can sell goods in India or export them—there is no export obligation.
You pay customs duty only when finished goods are taken out of the warehouse for sale in India. No duty if exported.
Any manufacturer or company registered in India, whether new or existing, can apply for this scheme.
