Import Capital Goods (Machinery) / RM without payment of Customs Duty and save duty up to 27.73%
Import Capital Goods (Machinery) / RM without payment of Customs Duty and save duty up to 27.73%
The MOOWR scheme is a strategic initiative from CBIC to defer customs duties on imported goods. MOOWR scheme was introduced by CBIC in 1996 and revamped in 2019 to boost the Make in India campaign and provide foreign businesses with a simplified approval process for manufacturing operations within a bonded warehouse.
The purpose and objective of the MOOWR scheme is to make India a manufacturing hub and an investment destination. CBIC launched this scheme to defer customs duties on imported goods used for manufacturing or other activities such as re-labelling, re-packing, grading, sorting, testing, and repair.
From deferred Customs Duty on imported materials to perpetual license validity and simplified compliance, this scheme provides a supportive framework for thriving businesses.
Defer customs duties, simplify operations, and boost competitiveness with MOOWR.
Support Make in India, promote foreign investment, and create a manufacturing hub.
MOOWR scheme benefits manufacturers in many ways. The following are the key benefits for manufacturers:
Defer or save customs duty on raw materials and capital goods, especially for exports.
No renewal required; indefinite warehousing and easy single-point approvals.
Operate without export obligations or physical customs control—freedom to choose your location.
Effortless bonded transfers with zero minimum investment for setting up your unit.
The MOOWR scheme simplifies customs duty deferral and supports manufacturers with flexible compliance. It promotes India as a manufacturing and export hub without requiring heavy upfront investment.
| S.No. | Particulars | Details |
|---|---|---|
| 1 | Scheme Introduction Date | 01-10-2019 |
| 2 | Validity of the Scheme | Scheme is still valid |
| 3 | Objective of the Scheme | To make India a manufacturing hub and an investment destination |
| 4 | Benefits of the Scheme | Deferred Customs Duty leading to savings on working capital & investment |
| 5 | Who are eligible | New as well as Existing Manufacturing Entrepreneurs |
| 6 | Obligations / Liability | Total Customs Duty including Anti-Dumping & Safeguard Duty |
| 7 | Mandatory Conditions |
1) Insurance favoring President of India 2) Triple Duty Bond (Running Bond) 3) Solvency Certificate 4) CCTV Surveillance |
| 8 | When to Pay Customs Duty | Input material – at removal for domestic sale Machinery – at removal or scrapping |
| 9 | Valuation for CG Sale | Scrap – Original Import Value Export – As per Customs Act Section 14 |
| 10 | Instances Customs Duty Not Payable | 1) Export of finished goods 2) Export of machinery |
| 11 | Multiple Schemes Allowed | Yes |
| 12 | Application Mode | Online |
| 13 | Validity of Certificate | Valid until cancelled or surrendered |
| 14 | Post-License Compliance | Book Keeping, Audit & Returns |
| 15 | Exit Procedure | Option is available |
The MOOWR scheme is a vital and beneficial program for importers dealing with the import of raw materials, additives, consumables, and machinery, providing significant duty deferrals.
The MOOWR scheme is highly useful for importers involved in regular imports of raw materials, additives, consumables, catalysts, jigs, and tools for manufacturing finished goods for domestic sale.
Similarly, the scheme benefits importers who import machinery in bulk for initial project implementation or industry expansion by offering deferred customs duty payments.
Engaging an external agency or consultant is a good choice to ensure proper monitoring and filing of monthly returns, making the process more streamlined and compliant.
The scheme also offers seamless warehouse-to-warehouse transfer, allowing goods to be transferred from one bonded facility to another without paying customs duty, facilitating smooth operations.
Use the calculator below to estimate your duty savings under the MOOWR scheme.
Customs Duty Amount: Rs. 0
IGST Amount: Rs. 0
Total Duty Saved: Rs. 0
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MOOWR is a CBIC initiative to defer customs duties and boost Make in India Program by enabling simplified manufacturing in bonded warehouses.
