MOOWR Advisory & Compliance

Helping manufacturers use the scheme in full.

The Manufacturing and Other Operations in Warehouse Regulations, 2019 (MOOWR) allow a unit to import capital goods and inputs with customs duty deferred, and fully exempt where the finished goods are exported. Our dedicated MOOWR desk supports clients through the entire life of the licence.

What we do

• Feasibility and registration: assessing whether MOOWR suits your business, and applying for the licence under Section 58 (private warehouse) and Section 65 (manufacturing operations) of the Customs Act, 1962.
• Supporting registrations: IEC and MSME (Udyam) registration where needed for the application.
• Documentation: manufacturing process notes, capital goods usage documentation, Annexure-B, warehouse plans and other submissions required by Customs, with coordination for the officer's site visit.
• Licence amendments: adding warehouse areas, new products, capital goods or processes to an existing licence.
• Security and renewals: periodic renewal of the solvency certificate, insurance policy and lease or rent agreement required to keep the licence valid.
• Monthly returns and records: preparing and filing monthly returns, and maintaining the prescribed records of receipt, use and removal of goods.
• Duty working and clearances: provisional duty working, duty payment on ex-bond clearances for the domestic market, and documentation for exports.
• Transfers: mapping and bond-to-bond transfer of goods between warehouses.
• Licence surrender: closure of the licence, including stock reconciliation, duty discharge and the surrender application.