What is the MOOWR Scheme in Customs?

The MOOWR scheme, short for Manufacturing and Other Operations in Warehouse Regulations, is a customs framework introduced in 2019 that allows businesses in India to import goods, store them in a bonded warehouse and carry out manufacturing without paying customs duty upfront. Instead of paying duties at the time of import, companies pay them only when the finished goods are cleared into the domestic market. If the goods are exported, no duty is ever paid.

Key Purpose

The scheme aims to improve cash flow, reduce working capital pressure, and make Indian manufacturing globally competitive. It offers duty deferment without requiring export commitments, making it one of the most flexible incentive mechanisms under Indian customs law.

How It Works

A company gets its premises licensed as a private bonded warehouse and then receives permission to undertake manufacturing inside it. Raw materials, components and capital goods can be imported and stored indefinitely. Duties on inputs become payable only when products enter the Indian market. Capital goods used inside the warehouse also receive significant duty relief.

Who Benefits

Industries such as electronics, electric vehicles, defence, pharmaceuticals and precision manufacturing benefit the most, especially those dependent on imported components.

The MOOWR scheme creates a simple, efficient and investment friendly environment for domestic and multinational manufacturers operating in India.

Learn more about MOOWR scheme at https://www.jparks.co/services/apply-for-moowr-scheme/.