MOOWR
MOOWR
Operations in a Customs
Bonded Warehouse (MOOWR)
Manufacturing
and Other
Operations in a
Customs Bonded
Warehouse
Contact us:
(MOOWR)
Director (ICD)
Central Board of Indirect Taxes and Customs
North Block, New Delhi,110001
Email: [email protected]
www.cbic.gov.in
Published by:
Directorate General of Taxpayer Services,
C.R. Building, New Delhi-110109
Follow us on:
@cbic_india @cbicindia
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flexibility in sourcing capital goods as well as inputs.
Manufacturing
The capital goods and inputs can be sourced through and other
imports, domestic market or even from SEZ/ FTWZ. operations
in bonded
warehouse
(4) Full flexibility in clearance of finished goods: The Inputs and capital goods can
When sold to DTA, GST on
nished goods + import duties
goods produced under the scheme can be exported or
be sourced from DTA with
on the imported inputs are
tax credit facility
payable.
cleared to domestic market as per demand. No export
obligation is prescribed.
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