MOOWR Scheme

What is the MOOWR Scheme?

The MOOWR Scheme (Manufacturing and Other Operations in Warehouse Regulations, 2019) is a revolutionary initiative by the Central Board of Indirect Taxes & Customs (CBIC) that allows companies to import raw materials and capital goods without paying import duty upfront.

It is ideal for manufacturers and exporters who want to defer or entirely waive customs duties while operating from a bonded warehouse.

Key Benefits of MOOWR Scheme

✅ Duty Deferment
Customs duty on imported capital goods and raw materials is deferred until removal into the domestic market.

✅ No Export Obligation
Unlike other schemes (e.g., EPCG or Advance Authorization), MOOWR does not require you to export to avail the benefits.

✅ 100% Custom Duty Exemption on Exports
If finished goods are exported, no customs duty is ever paid.

✅ No Time Limit on Warehousing
Goods can be stored indefinitely without any interest or penalty.

✅ Simplified Compliance
Single-point approval from the jurisdictional Commissioner of Customs.

✅ GST Input Credit Available
GST paid on local procurement is fully claimable.

Who Can Apply for MOOWR?

The MOOWR scheme is open to:

• Manufacturers (large, medium, or small)

• 100% Export-Oriented Units (EOUs)

• Contract Manufacturers

• Warehousing Operators

• Greenfield & Brownfield Projects

Whether you’re a domestic seller or an exporter, you don’t need to meet any minimum turnover or export percentage to apply.

Documents Required for MOOWR Registration

• Company PAN and IEC

• GST Registration Certificate

• Factory license and layout plan

• Lease deed/ownership proof of premises

• List of capital goods/raw materials

• Manufacturing process note

• Financial statements

• Board resolution for MOOWR application

• Undertaking for compliance

• Authorized Signatory DSC

How SS Industrial Consultancy Supports You

At SS Industrial Consultancy, we provide complete, step-by-step assistance to help you register and operate under the MOOWR Scheme:

🔹 Feasibility Analysis – Check if MOOWR fits your business model
🔹 End-to-End Documentation – Drafting, vetting, and submission
🔹 Customs Liaison – Coordination with officials & site verification
🔹 Bond Execution – Support in furnishing the required warehouse bond
🔹 SOP Drafting – Manufacturing & inventory control documentation
🔹 Post-approval Compliance – Monthly returns, audits, and renewals

Our MOOWR Implementation Process

1. Initial Consultation & Feasibility Check
   We assess your operations and explain the ROI of opting for MOOWR.

2. Document Collection & Application Filing
   We handle the end-to-end preparation and submission to customs.

3. Warehouse Setup & Bond Execution
   We assist in warehouse compliance and bonding formalities.

4. Approval & Operationalization
   Start availing duty benefits immediately after approval.

5. Ongoing Compliance Support
   Filing of monthly returns, audit prep, and customs inspections.

Why Choose SS Industrial Consultancy?

✅ In-depth Knowledge of Customs Law
✅ Proven Track Record in MOOWR Projects
✅ Pan-India Service Availability
✅ One-Stop Solution from Application to Compliance
✅ Time-Bound & Cost-Effective Execution