Yes. MOOWR can be used for both raw materials and capital goods. Under the Manufacturing and Other Operations in Warehouse (MOOWR) scheme, businesses are permitted to import raw materials, components, consumables, spares, and capital goods into a bonded warehouse without paying customs duty upfront.
Raw materials and inputs can be imported for use in manufacturing or other approved operations such as assembly, processing, packing, testing or repair. Customs duty on these inputs is deferred and becomes payable only if the finished goods are cleared into the domestic market. If the finished goods are exported, the deferred duty on the imported raw materials is not payable.
Capital goods such as machinery, equipment, tools and fixtures can also be imported under MOOWR without upfront customs duty. These capital goods can be installed and used within the bonded premises for manufacturing or other approved operations. Duty on capital goods becomes payable only if they are cleared into the domestic market or removed from the bonded warehouse.
This dual coverage makes MOOWR especially attractive for manufacturers and traders setting up new facilities, as it reduces initial capital costs while offering flexibility to serve both domestic and export markets without any export obligation.
Learn more about the MOOWR scheme at https://www.jparks.co/services/apply-for-moowr-scheme/
