Basic Customs Duty
100% deferment of BCD on imported capital goods and inputs until clearance for home consumption.
Section 65, Customs Act 1962 · Notification 69/2019-Customs
MOOWR Scheme Consultant — Duty-Free Imports for Indian Manufacturers
Defer 100% of Basic Customs Duty, IGST, and Anti-Dumping Duty on imports. No export obligation. No minimum investment. End-to-end advisory by Global Tax Masters Private Limited.
300+
MOOWR registrations handled across India
15+ yrs
Cumulative Indian customs experience
2 offices
Pune (HQ) & Ahmedabad
Multi-jurisdiction
India · US · EU · UK · APAC
Three pillars of duty deferment
One scheme. Three levies. Zero outflow at import.
IGST on Imports
IGST levied under Section 3(7) of the Customs Tariff Act is deferred — significant working-capital relief.
Anti-Dumping & Safeguard
ADD, CVD and Safeguard duties applicable at import are deferred for the full period the goods stay bonded.
The legal framework
What is the MOOWR Scheme?
Codified through three core instruments — read together they create India's most flexible duty-deferment regime for manufacturers.
- Section 65, Customs Act 1962 — enabling provision for manufacture in a bonded warehouse.
- Notification 69/2019-Customs (N.T.) — the MOOW Regulations, 2019.
- CBIC Circular 34/2019-Customs — operational procedure and record-keeping.
The Manufacture and Other Operations in Warehouse Regulations, 2019 (MOOWR) lets an Indian manufacturer license its existing factory — or a new facility — as a private bonded warehouse under Section 65 of the Customs Act. Inside that warehouse, imported capital goods, raw materials, components and consumables enter without payment of Basic Customs Duty, IGST or Anti-Dumping Duty.
Duty is deferred — not waived — and crystallises only when finished goods are cleared into the Domestic Tariff Area. Goods that are exported never attract any of these duties at all. Crucially, MOOWR carries no export obligation, no minimum investment, no NFE commitment, and no geographic restriction. A licensed unit can sell 100% in India, 100% abroad, or any mix.
The result is a structural improvement in the manufacturer's working-capital position, often equivalent to 18–25% of the landed cost of imported equipment — recovered in cash flow rather than balance-sheet entries.
Quantify the opportunity
Duty Savings Calculator
Duty Savings Calculator
See how much your factory could save under MOOWR
Enter your projected import value and current duty rates. The calculator estimates customs duty deferred, working-capital interest saved, and the additional return from parking those savings in a fixed deposit.
Indicative only. Actual benefit depends on your duty structure, exemptions, FTA usage, and clearance pattern. Engage Global Tax Masters for a binding analysis.
Customs duty deferred at import
₹2,77,35,000
BCD ₹75,00,000 + IGST ₹1,94,85,000
Working-capital interest saved
₹1,09,41,442
Avoided EMI of ₹4,60,434/month over 7 years
Additional return if EMI invested in FD
₹1,13,40,013
Maturity value: ₹5,00,16,456
Eligibility
Who can register under MOOWR
Eligibility is broad by design. If you import something and do something to it before selling, you almost certainly qualify.
Manufacturers
Any entity carrying out manufacture or 'other operations' (assembly, refining, processing) on imported inputs is eligible — MSMEs through large enterprises.
- Capital goods deferment
- Raw material deferment
- Job-work outflow permitted
Trader-Manufacturers
Importers who carry out value-addition (kitting, labelling, light assembly, repacking) qualify as 'other operations' under Section 65.
- Value-added trading
- Bonded distribution model
- Mixed DTA + export sales
Job Workers & Contract Manufacturers
Contract manufacturers handling principal-supplied or own-imported inputs can run a MOOWR unit, with goods movement governed by Form A.
- Principal-owner imports
- Sub-contracting allowed
- Multi-client warehousing
Process
How MOOWR works — in four steps
01
Conversion to bonded warehouse
License the factory premises under Sections 58 & 65 with the jurisdictional Principal Commissioner of Customs.
02
Duty-free import
Import capital goods and inputs into the bonded premises against an Into-Bond Bill of Entry — no BCD, IGST or ADD payable at import.
03
Manufacture in bond
Carry out manufacture or other operations under Form A record-keeping, with deferred duty status preserved throughout.
04
Clearance
Pay duty only on inputs in finished goods cleared into DTA. Exports leave duty-free under an Ex-Bond Shipping Bill.
Compared
MOOWR vs other duty-saving schemes
A quick orientation. Each comparison page below explains where MOOWR wins, where the alternative is stronger, and the migration path.
| Feature | MOOWR | EOU / SEZ / EPCG / AA |
|---|---|---|
| Export obligation | None | Mandatory (varies) |
| Minimum investment | None | Scheme-specific |
| BCD deferment | 100% | Partial / conditional |
| IGST deferment | Yes | Limited |
| Geographic restriction | None | SEZ / EOU specific |
| DTA sale | Unrestricted | Restricted / NFE-linked |
Sector expertise
Where we have done the most work
Why Global Tax Masters
A specialist firm. Not a generalist.
All representations are made and all advice is given through the firm — not through any individual professional.
300+ MOOWR registrations
Across India — MSMEs, Tier-1 auto suppliers, EV cell makers, solar EPCs and pharma APIs.
15+ years in customs
Cumulative team experience spanning Customs, GST, FTP and transfer pricing — Chartered Accountants, CHAs, advocates.
CBIC representation
Active engagement before CBIC and Customs Commissionerates — JNCH, Mundra, Chennai, ICD Patparganj.
Multi-jurisdictional
India primary; cross-border advisory across the US, EU, UK and Asia-Pacific for global supply-chain clients.
Client outcomes
What manufacturers tell us
"Deferment on our cell-import line freed enough working capital to advance Phase-2 by two quarters."
"Conversion of our existing plant to a bonded warehouse was completed without a single day of production loss."
"Their JNCH representation got our in-principle approval through in under five weeks."
Client identities withheld under engagement-letter confidentiality.
Talk to the firm
Get a binding MOOWR feasibility note in 7 working days.
Send us your import bill structure, factory location, and growth plans. We respond with a quantified savings estimate, eligibility opinion, and a registration timeline — no obligation.