Can Goods Be Transferred Between MOOWR Warehouses? (2026)

Yes, a MOOWR warehouse transfer is permitted, and no duty is payable on the movement. What surprises most licensees is that prior permission of the proper officer is not required. Under the Customs Act, 1962, the licensee files the due documentation, pays any duties owed, and moves the goods.

Intimation to the bond officer is required. Permission is not. That distinction is deliberate, and it exists to keep delivery schedules intact.

MOOWR Warehouse Transfer Needs No Prior Permission

Circular No. 34/2019-Customs, issued by CBIC, records the reasoning. Given the continuous nature of operations in a Section 65 warehouse, requiring prior permission for each clearance could pose a challenge to making clearances on time.

Recourse was therefore taken to the powers under Section 143AA. Regulations 13, 14, and 15 provide that while the licensee shall file the due documentation and pay the duties due, prior permission of the proper officer is not an essential condition for removal of the warehoused goods.

Where the Goods May Go

The receiving warehouse need not itself be a Section 65 unit. A licensee may transfer warehoused goods to another warehouse, or to a customs station for export, on due intimation to the bond officer using the prescribed form.

Regulation 11 separately governs receipt of goods into a Section 65 unit from another warehouse, which may or may not be operating under Section 65.

The MOOWR Warehouse Transfer Form

The prescribed form has two parts. Part A is completed at the dispatch warehouse, Part B by the recipient. Both must be endorsed by the licensee or warehouse keeper at their respective ends.

Part A must capture a complete description of the resultant goods and of the corresponding warehoused goods contained in them, before dispatch is initiated. That correlation is what preserves the duty position across the move.

One-Time Lock and Verification on Receipt

Transportation from a customs station to a warehouse, between warehouses, or to a customs station for export takes place under a secure one-time lock. The goods are not under customs escort during the movement.

Under clause (3)(a) of Regulation 11, the receiving licensee verifies the intactness of the one-time lock, reconciles the quantity received against the form, and complies with the other requirements of the regulation. Any discrepancy must be notified.

Bond Debit, Re-Credit, and Insurance

On a MOOWR warehouse transfer the duty liability travels with the goods. The triple duty bond of the transferee, the party depositing goods at the recipient warehouse, is debited under Section 59. The bond of the supplier, the party removing goods from the dispatch warehouse, is re-credited.

A transit risk insurance policy covering the customs duty involved in the goods being moved must be in place. Units that treat the bond as a static instrument find it misstated after a series of transfers.

No Duty on the Movement Itself

A MOOWR warehouse transfer attracts no duty. Goods may be moved from one bonded facility to another without payment, and the deferred liability passes to the owner of the receiving facility along with the goods.

Import duty on the warehoused goods contained in resultant goods becomes payable only when those resultant goods are removed for home consumption, under the proviso to Regulation 14.

Records and Returns

Both units update their accounts. The dispatching unit records removal, the receiving unit records receipt, in the form at Annexure B of Circular No. 34/2019.

Digital records must be maintained and monthly returns filed accurately under Regulation 17. CBIC has emphasised that these should be strictly implemented in the context of inter-unit transfers, because the duty position depends on the correlation captured in the transfer form.

What Cannot Be Transferred

Note the limits. Imported capital goods cannot be shifted to a job worker’s premises, though they may be sent out for repair with the bond officer’s permission. Only inputs may be sent out for job work.

A transfer between bonded facilities is a different matter from job work, and the documentation differs accordingly.

How JPARKS INDIA Helps

At JPARKS INDIA, we prepare the Part A and Part B transfer documentation, keep the bond debit and re-credit positions accurate across multiple movements, arrange transit risk cover, and reconcile the Annexure B accounts at both ends so an audit never finds a gap. Having served 500+ importers and exporters, we keep bonded movements clean. Learn more about our MOOWR scheme services or book a free consultation.

Frequently Asked Questions

Q1. Can goods be transferred from one MOOWR warehouse to another?

Yes. Warehoused goods and resultant goods may be transferred to another warehouse without payment of duty, on filing the prescribed two-part form and intimating the bond officer.

Q2. Is prior customs permission required for a MOOWR transfer?

No. Under Regulations 13, 14, and 15, made using powers under Section 143AA, prior permission of the proper officer is not an essential condition. The licensee files the documentation and pays any duties due.

Q3. Must the receiving warehouse be a MOOWR unit?

No. A licensee may transfer warehoused goods to another warehouse, which need not be operating under Section 65, or to a customs station for export.

Q4. What happens to the bond on transfer?

The transferee’s triple duty bond is debited under Section 59 and the supplier’s bond re-credited. A transit risk insurance policy covering the duty involved must also be in place.

Q5. Is duty payable when goods move between bonded facilities?

No. No duty is payable on the transfer itself. The deferred liability passes with the goods and becomes payable when they are cleared for home consumption.

Related guides

• Start here: What is the MOOWR Scheme in Customs?
• Can Customs Revoke MOOWR Approval? (2026 Guide)
• Is the MOOWR Scheme Shutting Down or Facing Changes? (2026)
• MOOWR Implementation Challenges: What Companies Face (2026)
• Disadvantages of the MOOWR Scheme: The Real Costs (2026)

If you want this done without the back and forth, we provide MOOWR approval support.