Introduction
Yes, goods can be transferred from one MOOWR warehouse to another, but only with proper customs compliance. Such transfers are treated as movement of bonded goods and remain under customs control.
Eligibility for Transfer
Both the sending and receiving warehouses must be approved under the MOOWR scheme. The receiving unit must have valid permission to store or use the goods being transferred.
Customs Permission Requirement
Prior intimation or permission from Customs is required before transfer. The movement must be carried out under prescribed documentation to ensure traceability.
Documentation and Control
Goods are transferred under a bond or electronic documentation as specified by Customs. Quantity, description and value of goods must be accurately declared to avoid discrepancies.
Duty Treatment
No customs duty is payable at the time of transfer since the goods continue to remain bonded. Duty becomes payable only when goods are cleared for domestic use.
Record Keeping and Reporting
Both warehouses must update their inventory records. The dispatching unit records removal while the receiving unit records receipt. The transfer must also be reflected in monthly returns.
Inspection and Verification
Customs may verify the goods at dispatch or receipt to ensure compliance with MOOWR conditions.
Conclusion
Inter warehouse transfer under MOOWR is permitted and flexible, provided customs procedures are strictly followed. Proper documentation and record matching are key to smooth transfers.
Learn more about MOOWR scheme at https://www.jparks.co/services/apply-for-moowr-scheme/
