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MOOWR guides

The Manufacture and Other Operations in Warehouse Regulations (MOOWR) scheme lets manufacturers defer customs duty on imported raw materials and capital goods, improving working capital with no export obligation.

Read more about MOOWR

These articles cover how MOOWR works - Section 65 approval, the B-17 bond, warehouse and record-keeping requirements, duty deferment, and how it stacks up against IGCR, EPCG, SEZ and bonded warehousing. JPARKS INDIA handles MOOWR licensing and ongoing compliance end to end for manufacturers and 3PLs. Considering MOOWR for your operation? Talk to our experts.

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MOOWR

Can Customs Revoke MOOWR Approval? (2026 Guide)

Customs can revoke MOOWR approval under Section 58B, but only for contravention and after due process. See the grounds, the procedure and the remedies.

6 min read

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MOOWR

MOOWR vs EPCG: Which One Saves More Duty? (2026)

MOOWR vs EPCG: MOOWR defers duty on inputs and machinery with no export obligation. EPCG exempts duty on machinery but demands 6x exports. See which saves more.

6 min read

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A guide explains the rule. For your own IEC, IGCR bond, ICEGATE registration or certificate, talk to the JPARKS INDIA team.

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