Waived off on exports
Duty × export share. Duty on inputs used in exported goods is never paid.
Free Customs calculator
MOOWR Duty Deferment Calculator
See what the MOOWR Scheme could mean for your cash flow. Enter the customs duty on your imports and how much of your output you expect to export, and we'll show what stays in your business at import, what's waived off, and what you'd pay later.
Duty deferred at import
Waived off on exports
Interest cost avoided
Quick estimate
How Much Duty Could MOOWR Defer?
Enter the customs duty on your imports and roughly how much of your output you expect to export. We'll show what stays in your business at import, what's waived off, and what you'd pay later on domestic clearance.
Duty not paid at import — cash kept in your business₹50.00 lakh
Waived off on exported goods₹20.00 lakh
Payable later, on domestic clearance₹30.00 lakh
Financing cost avoided by paying later instead of at import₹1.50 lakh
Indicative only. Actual duty depends on classification, valuation and how your goods are cleared. Share your import plan with us for a proper cost-benefit analysis.
How it's calculated
What Each Number Means
Under MOOWR, imported goods sit in a bonded warehouse with duty deferred. What happens to that duty depends on where your finished goods end up.
Payable on domestic clearance
Duty × (1 − export share). Paid when goods leave the warehouse for the Indian market, not on the day they arrive.
Financing cost avoided
Payable later × cost of funds × months ÷ 12. The interest you save by paying later instead of at import.
Questions
Frequently Asked Questions
MOOWR allows you to import machinery, raw materials and components into a bonded warehouse with no fixed export obligation. Customs duty is deferred at import. You pay the deferred duty only on goods cleared into the domestic market, and it is waived off on goods that are exported.
It estimates the interest you would have paid on funds if you had paid the domestic-clearance duty at import instead of later. It is worked out as duty payable on domestic clearance × your annual cost of funds × months before clearance ÷ 12.
No fixed export obligation applies. That is the main difference from EPCG and Advance Authorisation, which require you to meet a set export commitment.
No. It is indicative only. Actual duty depends on classification, valuation and how your goods are cleared. Share your import plan with us for a proper cost-benefit analysis.
Want an exact figure?
Send Your Numbers to Our Team
This calculator gives an indicative read. Our MOOWR Consultants in India team can check your actual case and confirm the figures that apply.
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