How MOOWR Works for Manufacturers

Introduction
MOOWR lets manufacturers bring in raw materials, components and capital goods without paying customs duty at import. Duty is deferred and becomes payable only when goods are cleared into the domestic market. Exports from the warehouse avoid the deferred duty.

Licensing
The manufacturer must get the factory or a defined area licensed as a bonded warehouse by Customs. Customs inspects security, layout and record systems before approval.

Import and Production
After licensing, imports enter the bonded premises duty deferred. Manufacturers can perform assembly, processing, testing, packing and repair inside the warehouse while maintaining clear records. Operations are like normal production but under customs oversight.

Domestic Sales
If finished goods are sold domestically, deferred customs duty and related taxes are paid at clearance. There is no minimum sale requirement.

Exports
Goods exported directly from the bonded warehouse are not subject to the deferred duty, which supports export competitiveness.

Compliance
Units must keep accurate stock records, install CCTV and access control, insure goods and file periodic returns to Customs.

Conclusion
MOOWR improves liquidity, simplifies sourcing and allows flexible supply to both domestic and export markets with manageable compliance.

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