MOOWR licence in India

Bring in raw materials and capital goods without paying customs duty at the port. You pay the duty only when goods leave your plant for the Indian market. Exports pay no duty on the imported inputs in them.

MOOWR licence
Licence in good standingChecked by our team every month

Talk to us

Is MOOWR right for your plant?

Pick what you import for a first answer. Our customs team then checks it against your numbers.

What do you import?

MOOWR fits

Your inputs come in without duty. You pay it on the imported parts of each lot as it leaves your plant for the Indian market. Exports pay no duty on the imported inputs in them.

MOOWR fits

Your capital goods come in without duty. The duty waits for as long as they work in your plant. You pay it only if you clear them into India. That includes keeping them when you close the licence. The duty is then worked out with no allowance for wear.

MOOWR or Advance Authorisation

Both let you import inputs without duty. MOOWR sets no export target. Its exports earn no duty remission and no standard rate of duty drawback. Advance Authorisation sets an export target you must meet in time. Miss it and you pay the duty back with interest. Its exports can still earn duty remission. We help you weigh the two.

Our FTWZ fits better

MOOWR is for plants that manufacture goods or work on them. If you resell imports as they are, keep them in our Free Trade Warehousing Zone. You pay duty only as each lot leaves for the Indian market.

What you need before you apply

MOOWR sits on top of your other registrations. Your plant must already be on your GST registration.

The papers customs asks for

Company papers

Your PAN, GST certificate, IEC and incorporation papers.

The people in charge

Your directors or partners and their ID.

Proof of the site

Your lease or title deed and the owner's consent if you rent.

Site plan

Your plant's boundaries, gates, stores and production areas.

What goes in and out

Your imports, local inputs, products and scrap with the HS code of each.

Security

CCTV, an alarm and guards. An outside agency audits your fire safety.

Money

A solvency certificate from your bank and your latest balance sheet.

Bond and insurance

A bond with customs and insurance that covers the goods and the duty.

How we get your MOOWR licence

We prepare the file and deal with customs. You sign where the law asks you to.

  1. We look at your imports, sales and exports. Then we tell you what MOOWR would save.

  2. We list what customs will check: the site plan, CCTV, fire audit and your stock system.

  3. We fill in the application and gather every paper on the list.

  4. Your signatory signs. We file it on ICEGATE (the customs portal) with the office for your plant.

  5. An officer comes to see your plant. We walk them through it and answer their questions.

  6. Customs grants the licence. You sign the bond, take out the insurance and name a warehouse keeper. Then your first import comes in without duty.

How we keep your licence in good standing

A MOOWR licence does not expire. It stays good while your records, returns and bond are in order.

  • Monthly return

    Every month

    We file the return of what came in, what you manufactured and what left.

  • Into the bond

    Each import

    We clear each shipment into your bond and log it as it arrives.

  • Duty as goods leave

    Each lot for India

    We file the entry. You pay the duty before the lot leaves.

  • Shipping bill

    Each export

    We file it and your goods leave with no import duty to pay.

  • Bond balance

    All the time

    We watch the bond so it never runs short before a ship lands.

  • Insurance and solvency

    Every year

    We remind you to renew both. Then we send customs the new papers.

  • New products

    When plans change

    We tell customs when your plant starts a new product. We do it within the time customs allows so your permission stays up to date.

  • Audits

    When customs asks

    We match your stock to your records and stay with you through the audit.

Where MOOWR plants go wrong

Most trouble starts when the records and the stock stop matching.

  • What goes wrong: The bond runs out just before a ship lands. The goods wait at the port.

    What we do: We track the bond and tell you to top it up in good time.

  • What goes wrong: A lot is sold in India without its customs entry.

    What we do: We file the entry for each lot and you pay the duty before it leaves.

  • What goes wrong: The monthly return leaves out waste and scrap.

    What we do: We record scrap as it happens and put it in each return.

  • What goes wrong: Capital goods go out for repair without permission.

    What we do: We get the bond officer's permission before a machine goes out for repair. Any other move out of the plant goes with its own customs papers.

  • What goes wrong: The plant starts a new product and nobody tells customs.

    What we do: We tell customs in time and get your permission updated.

  • What goes wrong: An export plan counts on duty drawback that MOOWR does not give.

    What we do: We check your export benefits before you pick the scheme.

How our warehouses work with your MOOWR plant

Your licence covers your plant and your own goods. Here is where our warehouses fit around it.

  • Port to plant

    We clear your imports at the port and truck them straight into your bond.

  • Inputs from our FTWZ

    Your plant draws inputs from our Free Trade Warehousing Zone as it needs them. They move into your bond with the duty still waiting.

  • Finished goods after duty

    Once you pay the duty your goods are ordinary stock. We store them and deliver them across India.

Brands That Trust Us

What is the MOOWR scheme?
It lets a business that manufactures or works on goods bring in raw materials and capital goods without paying customs duty at the port. Repair, testing, repacking and kitting count too. Your plant works as a customs bonded warehouse. You pay the duty only when goods leave your plant for the Indian market. It runs under section 65 of the Customs Act. Solar power projects that sell electricity cannot use it.
Is there an export obligation under MOOWR?
No. You can sell all of it in India or export all of it. You can also mix the two. Goods for the Indian market pay duty. Exports pay no duty on the imported inputs in them.
Do I pay interest on the duty that waits?
No. The duty on goods used in your plant waits without interest. You pay it when the goods leave for the Indian market.
Does MOOWR hold back IGST as well?
It does today. Both basic customs duty and IGST wait until the goods leave your plant for the Indian market.
Can an existing factory move to MOOWR?
Yes. An existing plant can apply. It needs the same security and stock records as a new one. We record the stock and machines already there when the licence starts.
How do I apply for a MOOWR licence?
You apply online on ICEGATE (the customs portal) to the customs office for your plant. We prepare the file and the site papers. Your signatory signs. An officer then visits the plant.
Is there a government fee for MOOWR?
Customs charges no fee for the licence. Your costs are the bond, the insurance, the fire audit and the security at your plant.
Do I need a bank guarantee?
MOOWR needs no bank guarantee. You give customs a bond and insurance for the goods and the duty. Your bank gives a solvency certificate.
Can I keep raw materials or finished goods in another warehouse?
Yes. Your licence covers one plant but goods can move on. They can go to another customs bonded warehouse or to another plant of yours with its own MOOWR licence with the duty still waiting. Finished goods become ordinary stock once you pay the duty. We store them in our warehouse. Inputs can wait in our Free Trade Warehousing Zone, yours or still your supplier's. They move into your bond as you need them.
Can I send goods out for job work?
Yes. Inputs can go once they have come into your plant and been recorded. Your moulds, jigs and tools can go with them for the job. The goods can come back or go on to your buyer from there. Customs and GST rules on records and timing apply. We keep track of both.
Do exports under MOOWR earn export benefits?
Not the main ones. Exports from a MOOWR plant get no duty remission and no standard rate of duty drawback. That is the trade for paying no duty on the imported inputs. Your GST refund on exports works as usual. Advance Authorisation may suit a plant that mostly exports.
How do I close my MOOWR licence?
Write to customs to surrender the licence. Pay the duty on the stock and machines you keep in India. Export the rest or move it to another bonded warehouse. Then customs checks the stock and releases your bond. After that it closes the licence. We take you through each step.
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