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MOOWR

Our Expertise, Your Advantage

Kelular Consulting is a team of experienced professionals with in-depth knowledge of MOOWR (Manufacturing and Other Operations in Warehouse) procedures, customs compliance, and bonded warehouse regulations. We assist manufacturers and importers in understanding the MOOWR framework, assessing eligibility, preparing documentation, and coordinating the application process for obtaining MOOWR approval.

Our team provides end-to-end support to help businesses establish and operate under the MOOWR scheme while ensuring compliance with applicable customs requirements. From initial consultation and documentation to application submission and post-approval guidance, we help simplify the process and minimize compliance challenges.

Why Choose Kelular Consulting?

  • Expert MOOWR Knowledge: In-depth understanding of MOOWR procedures, customs regulations, and compliance requirements.
  • End-to-End Assistance: Support from eligibility assessment and documentation to application and post-approval compliance.
  • Documentation Support: Assistance in preparing and reviewing the required bonds, declarations, insurance, and supporting documents.
  • Customised Guidance: Solutions tailored to your business model, manufacturing activities, and import requirements.
  • Compliance-Focused Approach: Helping businesses maintain proper records and comply with applicable customs and warehousing requirements.
  • Process Monitoring: Regular follow-up and coordination to help ensure the application progresses smoothly.
  • Practical Industry Experience: Business-oriented guidance focused on making the MOOWR framework easier to implement and manage.

MOOWR allows businesses to defer payment of customs duties on goods imported into a licensed bonded warehouse under Section 65 of the Customs Act. The duty remains deferred for as long as the imported goods are stored in the warehouse or used in the manufacture of goods meant for export.

Customs duty becomes payable only when the imported goods or the finished products manufactured from them are cleared for domestic consumption. This helps businesses improve cash flow and reduce the working-capital burden associated with upfront duty payments.

The duty deferment can cover Basic Customs Duty (BCD), IGST, Social Welfare Surcharge (SWS), Compensation Cess, Agriculture Infrastructure and Development Cess (AIDC), and applicable trade remedial duties, such as anti-dumping and safeguard duties, until ex-bond clearance.

No. MOOWR does not impose any mandatory export obligation, unlike the EPCG and Advance Authorisation schemes. Businesses can use the MOOWR facility for manufacturing and other permitted operations without being required to achieve a specified export target.

Yes, MOOWR can be used alongside certain other customs and foreign trade schemes, such as IGCR, Advance Authorisation, or EPCG, subject to the specific conditions of each scheme.

However, the same imported goods cannot simultaneously claim overlapping duty benefits under multiple schemes.

The permissibility of combining these schemes depends on the applicable legal provisions, eligibility requirements, and conditions prescribed under each scheme.

Under the MOOWR Regulations, 2019, a unit is required to arrange the following:

  1. Insurance Policy: Coverage for the goods stored in the bonded warehouse, as prescribed under the applicable regulations.
  2. Triple Duty Bond: A bond covering the customs duties and other applicable liabilities on the warehoused goods.
  3. Indemnity Bond: An undertaking to safeguard the Government against any loss, liability, or non-compliance arising in connection with the warehoused goods.

If the imported capital goods are subsequently cleared for domestic sale, the deferred customs duty becomes payable. The duty liability is determined in accordance with the applicable MOOWR provisions and is generally based on the duty that was deferred at the time of import, subject to the applicable valuation and statutory requirements.

No. MOOWR does not have a fixed application deadline. Eligible businesses can apply for the MOOWR facility as required, subject to fulfilling the prescribed conditions and requirements.

Once granted, the MOOWR licence remains valid until it is cancelled or surrendered, subject to continued compliance with the applicable regulations and conditions.

Unlike SEZ and EOU schemes, MOOWR (Manufacturing and Other Operations in Warehouse) does not impose a mandatory export obligation, making it a more flexible option for businesses that have a significant domestic sales component.

Similarly, Advance Authorisation and EPCG are subject to specific export obligation and compliance requirements. In contrast, MOOWR primarily provides customs duty deferment on eligible imported goods, subject to the applicable conditions, without imposing a mandatory export target.

 
     
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