Import goods without upfront Customs Duty and IGST, improve cash flow, simplify compliance, and strengthen manufacturing operations under India’s MOOWR framework.
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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.
Import capital goods and raw materials without upfront payment of Customs Duty and IGST, improving working capital efficiency and cash flow management.
Minimize working capital blockage, improve liquidity, and strengthen cash flow for business growth and operational efficiency.
Manufacture, process, store, re-pack, re-label, and re-export goods with streamlined procedures and enhanced operational efficiency.
Benefit from digitized record management, simplified approvals, and minimal physical interface with authorities.
The MOOWR Scheme empowers businesses with duty deferment benefits, improved cash flow, simplified compliance, and enhanced operational flexibility for long-term growth and efficiency.
Import capital goods and raw materials without upfront payment of Customs Duty and IGST, enabling significant working capital savings.
Take immediate release of imported goods into a licensed manufacturing facility.
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.
Enjoy duty deferment benefits without mandatory export commitments, offering complete flexibility for domestic and export operations.
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.
Customs Duty and IGST become payable only when goods are cleared into the domestic market, enabling significant working capital savings.
Avail MOOWR benefits without the need for Advance Authorization, EPCG, AEO certification, or EOU registration, simplifying eligibility and compliance requirements.
Storage and trading of imported goods are allowed under the scheme, subject to applicable customs and warehousing regulations.
The MOOWR Scheme is accessible to start-ups, MSMEs, and new businesses without any prior import or export track record.
Imported goods and capital goods used for manufacturing operations can be stored and utilized without time limitations, supporting efficient inventory and production planning.
The MOOWR scheme is ideal for:

In-Time Logistics specializes in complete MOOWR licensing and operational support across India.
Our Services Include:

Unlock duty deferment benefits, optimize cash flow, and scale your business efficiently with expert guidance from our MOOWR specialists.
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.
A simplified step-by-step process explaining how businesses can leverage the MOOWR Scheme for duty deferment and operational efficiency.
Businesses obtain a bonded manufacturing warehouse license from Customs authorities under Section 65 of the Customs Act.
Capital goods and raw materials are imported directly into the bonded facility without upfront payment of Customs Duty and IGST.
Goods are manufactured, processed, assembled, stored, or otherwise operated upon within the licensed premises.
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.