MOOWR SchemeSmart Duty-Deferment Solutions for Modern Manufacturing

Import goods without upfront Customs Duty and IGST, improve cash flow, simplify compliance, and strengthen manufacturing operations under India’s MOOWR framework.

About MOOWR

What is MOOWR?

The MOOWR (Manufacture and Other Operations in Warehouse Regulations) Scheme is a Government of India initiative that allows businesses to import, store, and manufacture goods without upfront payment of Customs Duty and IGST.

The scheme helps companies improve cash flow, optimize working capital, and simplify manufacturing and warehousing operations.

Duty Deferment

Import capital goods and raw materials without upfront payment of Customs Duty and IGST, improving working capital efficiency and cash flow management.

Improved Cash Flow

Minimize working capital blockage, improve liquidity, and strengthen cash flow for business growth and operational efficiency.

Operational Flexibility

Manufacture, process, store, re-pack, re-label, and re-export goods with streamlined procedures and enhanced operational efficiency.

Ease of Compliance

Benefit from digitized record management, simplified approvals, and minimal physical interface with authorities.

Key Advantages

Benefits of the MOOWR Scheme

The MOOWR Scheme empowers businesses with duty deferment benefits, improved cash flow, simplified compliance, and enhanced operational flexibility for long-term growth and efficiency.

Zero Upfront Duty

Import capital goods and raw materials without upfront payment of Customs Duty and IGST, enabling significant working capital savings.

Seamless Import, Storage & Manufacturing

Take immediate release of imported goods into a licensed manufacturing facility.

Improved Cash Flow

Defer Customs Duty and IGST payment until domestic clearance of goods, enabling better liquidity management with no interest burden and no time restriction on capital goods used in manufacturing.

No Export Obligation

Enjoy duty deferment benefits without mandatory export commitments, offering complete flexibility for domestic and export operations.

Flexible Manufacturing & Trading

Imported goods can be used for manufacturing, processing, assembly, re-packing, and other permitted operations without time restrictions. Trading activities are also permitted, subject to applicable warehousing provisions.

Duty Payable Only on Domestic Sales

Customs Duty and IGST become payable only when goods are cleared into the domestic market, enabling significant working capital savings.

No Bank Guarantee Required

Avail MOOWR benefits without the need for Advance Authorization, EPCG, AEO certification, or EOU registration, simplifying eligibility and compliance requirements.

Trading Activities Allowed

Storage and trading of imported goods are allowed under the scheme, subject to applicable customs and warehousing regulations.

Open to New Businesses

The MOOWR Scheme is accessible to start-ups, MSMEs, and new businesses without any prior import or export track record.

Unlimited Storage Duration

Imported goods and capital goods used for manufacturing operations can be stored and utilized without time limitations, supporting efficient inventory and production planning.

Eligibility

Who Can Apply?

The MOOWR scheme is ideal for:

  • Manufacturers importing capital goods and raw materials
  • Businesses serving domestic and export markets
  • Start-ups, MSMEs & large enterprises
  • Industries such as engineering, electronics, pharmaceuticals, chemicals, automobiles, textiles, packaging, renewable energy, cement, and more
MOOWR Scheme
How to Apply?

End-to-End MOOWR Licensing Support Across India

In-Time Logistics specializes in complete MOOWR licensing and operational support across India.

Our Services Include:

Obtain MOOWR License
  • Complete documentation and application assistance
  • Liaison with Customs and Government authorities
  • Coordination of site inspections and compliance formalities
  • SOP preparation and operational guidance
  • End-to-end implementation support
Let Us Assist You

Get Started with MOOWR Today

Unlock duty deferment benefits, optimize cash flow, and scale your business efficiently with expert guidance from our MOOWR specialists.


Why Choose Us?

With over 43 years of industry expertise, we provide reliable and efficient MOOWR licensing support across India.

Under the leadership of Hari Sutrave, our experienced team ensures faster approvals, seamless coordination, and hassle-free implementation — allowing you to focus on your core business operations.


Why Businesses Trust Us

  • 43+ Years of Industry Experience
  • Pan-India MOOWR Licensing Support
  • Faster Approvals & Expert Guidance
  • End-to-End Compliance Assistance
  • Dedicated Operational Support


MOOWR Workflow

A simplified step-by-step process explaining how businesses can leverage the MOOWR Scheme for duty deferment and operational efficiency.

Step 1 – Obtain MOOWR License

Businesses obtain a bonded manufacturing warehouse license from Customs authorities under Section 65 of the Customs Act.

Step 2 – Import Goods Without Upfront Duty

Capital goods and raw materials are imported directly into the bonded facility without upfront payment of Customs Duty and IGST.

Step 3 – Manufacturing & Operations

Goods are manufactured, processed, assembled, stored, or otherwise operated upon within the licensed premises.

Step 4 – Duty Payment Only When Required

Duty is paid only when goods are cleared into the domestic market. Exports from the bonded facility continue to enjoy duty deferment benefits subject to applicable customs provisions.