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MOOWR

The MOOWR scheme allows businesses to defer customs duties on imported goods used for manufacturing or other activities. It aims to make India a competitive manufacturing hub. Key features include simplified approvals, flexibility in sourcing capital goods and inputs from imports or domestic markets, and full flexibility to export or sell finished goods domestically.

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0% found this document useful (0 votes)
85 views2 pages

MOOWR

The MOOWR scheme allows businesses to defer customs duties on imported goods used for manufacturing or other activities. It aims to make India a competitive manufacturing hub. Key features include simplified approvals, flexibility in sourcing capital goods and inputs from imports or domestic markets, and full flexibility to export or sell finished goods domestically.

Uploaded by

vinaycr
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Manufacturing and Other

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

@cbic @cbic_india Directorate General of Taxpayer Services


CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
www.cbic.gov.in
@CBIC INDIA
Manufacturing and
(5) Duty benefits: MOOWR is a duty deferment scheme
and not a duty exemption scheme. The duty on both
imported capital goods and inputs stands deferred till
Other Operations in their clearance from warehouse. In case of clearance
of capital goods to DTA, deferred duties will become
a Customs Bonded payable. In case of clearance of finished goods into
DTA, GST on finished goods along with import duties
Warehouse (MOOWR) on imported inputs are payable. The GST as well as the
IGST paid as part of import duties will be available as
credit. In case of export of capital goods or finished
goods, the duty on imported inputs stands remitted.
CBIC launched the MOOWR scheme to defer the Customs Also, zero rating of tax on domestic inputs is allowed.
duties on imported goods that are used for the intended
purposes of manufacture or carrying out other activities. (6) MSME friendly: The scheme does not have minimum
The scheme is aimed at transforming India into a competitive investment requirement or restriction on its location.
manufacturing location and an attractive investment Coupled with the flexibility of sourcing capital goods
destination. Based upon Section 65 of the Customs Act, 1962, and inputs, and flexibility for sale, the scheme is suitable
the scheme has clear and transparent procedures, simplified for MSMEs. They can find most optimal sourcing of
compliance requirements and digital account keeping. inputs and capital goods and realize best sale prices
by selling their products in the DTA or international
The salient features of the scheme are:
market, as per choice.
(1) Simplified approvals: The jurisdictional Commissioner
of Customs is the single point of approval under the ( 7) Other benefits:
scheme. A single application-cum-approval form has (i) Inputs can be sent for job work
been prescribed for use by both the applicants and
Customs. The license granted under the scheme (ii) Digital account keeping
remains valid without the need for renewal, till it is
surrendered or cancelled. The approval is quickly given (iii) Record based controls
after antecedent verification, one-time verification of
the site, and execution of bond with insurance policy.
(2) Types of businesses covered: Any business desiring to
conduct manufacture or any other operations can apply
under the scheme. Existing businesses can also apply. Inputs and capital goods can
When nished goods are
exported, no duty is payable on
be imported with deferred
the imported inputs; zero rating
(3) Sourcing of capital goods and inputs: The scheme gives duty facility
of tax on domestic inputs

+
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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