MOOWR for Textile
MOOWR Scheme — Textile Manufacturers
Textile capacity in India is built on imported European, Chinese and Japanese machinery — air-jet looms, ring frames, circular knitting, stenters, jet dyeing, digital printers and automated sewing lines. A single greenfield or expansion project can carry ₹40–150 Cr of imported capital goods attracting 7.5% BCD and 18% IGST. MOOWR defers the entire customs stack on this machinery for its full operating life. Imported MMF, dyes and trims are also covered, but the headline saving for most mills sits in capital goods.
Typical imported inputs
- Air-jet and rapier looms (HSN 8446) — BCD 7.5%, IGST 18%
- Ring spinning frames, open-end rotor lines (HSN 8445) — BCD 7.5%, IGST 18%
- Circular and flat knitting machines (HSN 8447) — BCD 7.5%, IGST 18%
- Stenters, jet dyeing, digital printers (HSN 8451, 8443) — BCD 7.5%, IGST 18%
- Auxiliary inputs — MMF, dyes, trims (HSN 5503, 3204, 9607) — covered but secondary in the MOOWR economics
Duty profile
Textile machinery under HSN Chapter 84 (mostly 8444–8453) attracts 7.5% BCD plus 18% IGST. For an integrated mill in expansion mode, the customs liability on a single year of capital imports often exceeds the entire year's input-side duty. MOOWR defers this capital-goods duty for the life of the bonded factory — no annual reassessment.
Worked example
| Capital machinery import (CIF) — expansion phase | ₹120 Cr |
| BCD @ 7.5% | ₹9.0 Cr |
| IGST @ 18% (duty-loaded base) | ₹23.2 Cr |
| Capital-goods duty deferred under MOOWR | ₹32.2 Cr |
| Annual input-side duty additionally deferred | ~₹6–10 Cr |
| Working capital interest saved @ 9% p.a. | ~₹3.0–3.5 Cr / year |
Why MOOWR fits Textile
- Imported textile machinery — Picanol/Toyota air-jet looms, Rieter/Saurer ring frames, Mayer & Cie knitting, Monforts/Bruckner stenters, Reggiani/Kornit digital printers — sits in the bonded factory with BCD and IGST deferred indefinitely.
- No EPCG-style export obligation tied to each machine; no time-bound fulfilment risk on capital goods.
- Second-hand and refurbished machinery imports also qualify as capital goods under MOOWR.
- Raw material imports (MMF, dyes, ADD-affected yarns) ride on the same bond — secondary benefit, but it stacks.
Case snapshot
Representative capital-goods basket onboarded under MOOWR for a textile plant: Picanol / Toyota air-jet looms, Rieter / Saurer ring frames, Mayer & Cie circular knitting machines, Monforts / Bruckner stenters, Thies jet dyeing, Reggiani / Kornit digital printers, Juki / Brother automated sewing lines, and Truetzschler blowroom-to-card lines. Typical deferred customs liability on the machinery alone: ₹25–35 Cr per expansion cycle.
FAQs
Which textile machines are most commonly imported under MOOWR?+
Air-jet and rapier looms (Picanol, Toyota, Tsudakoma), ring spinning frames (Rieter, Saurer, LMW), open-end rotor spinning, circular knitting (Mayer & Cie, Terrot), stenters and dryers (Monforts, Bruckner), jet dyeing (Thies, Fongs), digital fabric printers (Reggiani, Kornit, MS Printing), automated sewing and CAD/cutting (Juki, Lectra, Gerber).
Does MOOWR cover only new machinery, or also second-hand imports?+
Both. New, second-hand and refurbished capital goods all qualify, provided they are installed and used within the bonded premises.
Model MOOWR on your textile 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.