Compliance
MOOWR Compliance Calendar: Returns, Records & Audits
A MOOWR licence is not a one-time exercise. The licensee must maintain bonded warehouse records, file monthly returns, intimate Customs of certain movements, and respond to inspection-based audits. Done well, it is routine. Done poorly, the licence is at risk.
Monthly cadence
Form MOOWR-2: input-output and stock records, updated continuously, reconciled monthly.
Monthly return to Customs: receipt of imported goods, manufacture/operations performed, clearances (DTA + export), closing stock.
Bond status: ensure the all-risk insurance and Customs bond remain in force; renew before expiry.
Movement intimations: prior intimation for sub-contracting, capital-goods movement, scrap clearance.
Four audit failure modes
1. Stock reconciliation gap — physical vs MOOWR-2 records diverge beyond standard yield bands.
2. Unintimated movements — sub-contractor or sister-plant transfers without prior Customs intimation.
3. Scrap and waste — disposal of scrap without duty payment on residual value.
4. Capital-goods condition breach — repurposing or disposal of bonded equipment without de-bonding formalities.
What we run for clients
We operate a managed compliance service: monthly MOOWR-2 reconciliation against ERP, monthly return preparation and filing, bond and insurance renewal tracker, and a quarterly internal audit checklist mapped to the four failure modes above.
Key takeaways
- MOOWR compliance is monthly, but record-keeping is continuous.
- Most audit issues trace to stock-record discipline and movement intimations.
- Outsourcing the compliance routine costs less than one duty-recovery notice.
Want this analysis on your numbers?
Send your import basket and DTA/export mix. We produce a CFO-ready MOOWR impact memo within 48 hours.
Request the impact memo