Eligibility Check
Assessing your manufacturing setup to determine eligibility under Section 65 of the Customs Act.
Kireeti Consultants supports businesses with the MOOWR Scheme and related Customs procedures — application requirements, documentation, compliance and procedural matters, matched to what your business needs. Our teams across nine locations work with you to understand your setup and the MOOWR support that fits it.
MOOWR Scheme
Import. Manufacture.|Defer Duty. Trade Flexibly.
Bring in machinery, raw materials or components.
Keep goods in a bonded warehouse without paying duty.
Use the goods for manufacturing or permitted operations.
Export finished goods, or clear them into the domestic market.
Duty is paid only when goods are cleared for domestic use.
Better Cash FlowFlexible OperationsSupports Global Competitiveness
MOOWR allows an entity to import machinery, raw materials and components into a bonded warehouse with no fixed export obligation. All upfront customs duties are deferred, which protects your cash flow. You only pay the deferred duty if your final products are sold in the domestic market. If you export the resultant goods, the deferred duty is completely cancelled and waived off.
Nothing is paid on the imported inputs used in exported goods.
Duty is paid when goods leave the warehouse, not on the day they arrive.
You want duty deferment but can't commit to a fixed export volume in advance.
You'd rather avoid a fixed EO like those under EPCG and Advance Authorisation, and are ready to pay deferred duty on goods cleared domestically.
Deferring duty until goods leave the warehouse, rather than paying it upfront at import, frees working capital while production runs.
Grouped the way a MOOWR engagement actually runs: decide, get licensed, then stay compliant every month.
Before you apply
Assessing your manufacturing setup to determine eligibility under Section 65 of the Customs Act.
Calculating how much customs duty your business can defer.
Getting approved
The complete application process for the warehousing licence (Section 58) and manufacturing operations permission (Section 65) from Customs.
Executing the mandatory triple-duty bond required under the scheme.
Every month after
Preparing and submitting monthly returns to the Bond Officer on time.
Records for the receipt, handling, storage and removal of warehoused goods.
Calculating duty payments and the compliance rules for clearing finished goods into the domestic market (DTA) or exporting them.
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.
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.
Both help you import without paying duty upfront. The difference is what you commit to in return.
| MOOWR | EPCG | |
|---|---|---|
| What you can bring in | Machinery, raw materials and components | Capital goods |
| Export obligation | None fixed | 6× the duty saved, within 6 years |
| When duty is paid | Deferred; paid only on domestic clearance, waived off if exported | Zero duty at import, in return for meeting the export obligation |
| Best for | Uncertain export volumes, long manufacturing cycles, mixed domestic and export sales | Businesses confident of meeting a fixed export commitment |
Six clear steps, scoped to the support you confirm with us.
We start with how your business runs and what you need from MOOWR.
We go through the information and documentation available with you.
We map the applicable Customs requirements and the procedure your case needs.
We deliver the agreed application or documentation assistance.
We walk you through the compliance and follow-up requirements that apply once you're licensed.
We continue to support you within the confirmed service scope.
Every MOOWR case is different because every business is different. It depends on what you import, how you turn raw material into a finished product, and where that product finally goes. So our teams begin by looking at your setup through three questions.
Machinery, raw materials, components — and in what quantities.
The manufacturing or other operations carried out inside the warehouse.
Sold in India, exported, or both — which decides when and how much duty is to be paid.
Not just the application — we stay with you through every stage after it.
With nine branches, we support MOOWR clients across the country — not only in the cities where our offices are, but in the areas around them too. Pick a branch to see the region its team covers.
Telangana — Hyderabad, Warangal, Nizamabad, Karimnagar — and nearby districts of Andhra Pradesh
Our Hyderabad team looks at what you import, how it becomes a finished product and where that product goes, then stays with you from the licence application through bond execution and every monthly return you file with the Bond Officer.
Karnataka and nearby areas of Tamil Nadu
Our Bengaluru team looks at what you import, how it becomes a finished product and where that product goes, then stays with you from the licence application through bond execution and every monthly return you file with the Bond Officer.
Mumbai, Nashik and Surat, plus nearby Goa and Karnataka
Our Mumbai team looks at what you import, how it becomes a finished product and where that product goes, then stays with you from the licence application through bond execution and every monthly return you file with the Bond Officer.
Delhi, Punjab, Chandigarh, Haryana, Himachal Pradesh and Jammu & Kashmir
Our Delhi team looks at what you import, how it becomes a finished product and where that product goes, then stays with you from the licence application through bond execution and every monthly return you file with the Bond Officer.
West Bengal including Kolkata, plus Bihar, Jharkhand, Odisha and the Northeastern states
Our Kolkata team looks at what you import, how it becomes a finished product and where that product goes, then stays with you from the licence application through bond execution and every monthly return you file with the Bond Officer.
Gujarat including Ahmedabad and Surat, and nearby Rajasthan
Our Ahmedabad team looks at what you import, how it becomes a finished product and where that product goes, then stays with you from the licence application through bond execution and every monthly return you file with the Bond Officer.
Pune, Kolhapur, Satara and nearby Goa
Our Pune team looks at what you import, how it becomes a finished product and where that product goes, then stays with you from the licence application through bond execution and every monthly return you file with the Bond Officer.
Vidarbha including Nagpur and Amravati, and nearby parts of Madhya Pradesh and Chhattisgarh
Our Nagpur team looks at what you import, how it becomes a finished product and where that product goes, then stays with you from the licence application through bond execution and every monthly return you file with the Bond Officer.
Coastal Andhra Pradesh — Vijayawada, Nellore, Guntur, Visakhapatnam, Kakinada — and nearby Chennai and Puducherry
Our Vijayawada team looks at what you import, how it becomes a finished product and where that product goes, then stays with you from the licence application through bond execution and every monthly return you file with the Bond Officer.
If any of these sound like your business, MOOWR is worth a closer look.
Want to delay customs duty on imports until goods are cleared, instead of blocking funds upfront.
Take a long time to turn imported inputs into finished goods.
Don't want a fixed export obligation like EPCG or Advance Authorisation.
Ready to pay deferred duty on domestic sales, and want the choice of clearing to India or exporting.
New or growing factories importing machinery and equipment, protecting cash flow in the early stages.
Experience with the relevant Customs and MOOWR procedures, across a range of MOOWR requirements.
From eligibility review and the Section 58/65 application, through bond execution, to ongoing post-approval compliance.
Monthly returns and the other ongoing MOOWR requirements every licence holder has to keep up with.
MOOWR allows an entity to import machinery, raw materials and components into a bonded warehouse with no fixed export obligation. All upfront customs duties are deferred. You only pay the deferred duty if your resultant products are sold in the domestic market. If you export the resultant goods, the deferred duty is completely cancelled and waived off.
Typically, checking eligibility, the Section 58/65 licensing application, bond execution, and post-approval compliance such as monthly returns and digital record-keeping.
A person carrying out manufacturing or other operations accepted by the jurisdictional Commissionerate may be eligible for MOOWR, subject to the applicable Customs requirements.
Yes. Kireeti Consultants assists with the eligibility review, documentation, and the application process for Section 58 and Section 65 approval.
The documents depend on your business and the procedure. Generally, they may include KYC and legal documents, import details, site-related documents, and the declarations and undertakings required under the MOOWR Regulations, 2019. Kireeti Consultants can review your case and advise on exactly what's needed.
Call or WhatsApp +91 91004 44999, email info@kireeticonsultants.com, or use the enquiry form below. Your request goes to the MOOWR team at the branch nearest to you.
Need help understanding MOOWR requirements, or want to discuss application, documentation or procedural support? Tell us about your business and we'll confirm the services that fit.