MOOWR for Packaging
MOOWR Scheme — Packaging Manufacturers
Packaging conversion is a capex-heavy business. A single CI flexo press, gravure line or solventless laminator can land at ₹8–25 Cr; a full converting plant easily runs to ₹40–80 Cr of imported European and Japanese equipment. MOOWR defers BCD and IGST on every press, laminator, slitter and pouching machine for its full operating life. Imported BOPP/PET films and aluminium foil ride on the same bond — useful, but secondary to the capital-goods saving.
Typical imported inputs
- CI flexo and gravure printing presses (HSN 8443) — BCD 7.5%, IGST 18%
- Solvent and solventless laminators (HSN 8477) — BCD 7.5%, IGST 18%
- Slitter-rewinders, pouching machines (HSN 8441, 8422) — BCD 7.5%, IGST 18%
- Digital presses, corrugators, die-cutters (HSN 8443, 8441) — BCD 7.5%, IGST 18%
- Auxiliary inputs — BOPP/PET films, aluminium foil, inks — covered but secondary in the MOOWR economics
Duty profile
A mid-sized flexible packaging converter importing ₹40–60 Cr of converting machinery in an expansion year carries ₹10–16 Cr of deferrable customs duty on the capital-goods side alone. Under MOOWR, that's a direct working-capital release that funds the next press or pouching line.
Worked example
| Capital machinery import (CIF) — flexo press + laminator + slitters | ₹55 Cr |
| BCD @ 7.5% | ₹4.1 Cr |
| IGST @ 18% (duty-loaded base) | ₹10.6 Cr |
| Capital-goods duty deferred under MOOWR | ₹14.7 Cr |
| Annual input-side duty additionally deferred | ~₹6–9 Cr |
| Working capital interest saved @ 9% p.a. | ~₹1.8–2.2 Cr / year |
Why MOOWR fits Packaging
- European and Japanese converting lines — Bobst, W&H, Comexi, Rotomec, Nordmeccanica — sit in the bonded factory with BCD and IGST deferred for their full useful life.
- Digital presses (HP Indigo, Bobst Master DM5) and corrugators (BHS, Fosber) carry the same deferment — useful given their ₹15–30 Cr price tags.
- No EPCG-style per-machine export obligation; the bond covers the whole installed base.
- Film, foil and ink imports ride on the same bond — secondary benefit, but it stacks.
Case snapshot
Representative capital-goods basket onboarded under MOOWR for packaging converters: Bobst / W&H / Comexi CI flexo presses, Rotomec / Cerutti gravure lines, Nordmeccanica / Comexi solventless and solvent laminators, Karlville / Totani pouch-makers, Atlas / Titan slitter-rewinders, Heidelberg / KBA / Komori offset presses, HP Indigo / Bobst Master DM5 digital presses, BHS / Fosber corrugators. Typical deferred customs liability on this machinery alone: ₹12–18 Cr per expansion phase.
FAQs
Which machines do packaging converters most commonly import under MOOWR?+
CI flexo presses (Bobst, W&H, Comexi, Uteco), gravure lines (Rotomec, Cerutti), solventless and solvent laminators (Nordmeccanica, Comexi), slitter-rewinders (Atlas, Titan, Bobst), pouching machines (Totani, Karlville, Mamata), digital presses (HP Indigo, Bobst Master DM5), corrugators (BHS, Fosber) and converting equipment for folding cartons (Bobst die-cutters and folder-gluers).
Does MOOWR cover spares and replacement parts for the imported presses?+
Yes. Spares and replacement components for capital goods installed in the bonded factory qualify for the same BCD and IGST deferment.
Model MOOWR on your packaging import basket
Send us your top-20 HSN codes, annual import volumes and DTA/export split. Receive a CFO-ready impact memo within 48 hours.