To MOOWR apply online in 2026, you file through the ICEGATE 2.0 Warehouse Module, not the Invest India portal. Circular No. 28/2025-Customs, effective 15 November 2025, launched the online module for filing and processing applications under Section 65 of the Customs Act, 1962.
The module covers MOOWR for warehouses licensed under Section 58, and MOOSWR for special warehouses under Section 58A. A single combined application secures both the licence and the manufacturing permission.
Visit ICEGATE and select Register Now. Choose Fresh Registration if applying for the first time, and select the role of Warehouse Licensee.
Enter your GSTIN. The system fetches details from the GST portal. Verify the registered mobile number and email through OTP. GSTIN is mandatory to initiate any warehouse licensing application.
ICEGATE 2.0 supports DigiLocker-based document validation, and documents saved there can be used directly during registration. Assemble the entity documents, PAN, IEC, premises ownership or lease proof with a no-objection certificate where leased, and the site layout.
Existing warehouse users must supply the Commissionerate file number. Confirmation that the premises are authorised for commercial use by local government authorities is also required.
This detail causes more delay than any other when you MOOWR apply online. The application routes to the customs officer on the basis of the port code selected by the applicant.
Know your jurisdictional port as notified by the Chief Commissioner. Filing with the wrong code sends the application to the wrong officer, and the same code governs routing for inter-warehouse and intra-warehouse movements afterwards.
Where MOOWR or MOOSWR is sought under Section 65, the system automatically selects the relevant option and locks the others. Enter the floor area in square feet or square metres, together with the additional details required for a special warehouse where applicable.
Declare the goods proposed to be manufactured or the other operations to be carried out, and inform the input-output norms for raw materials and final products. SION norms do not apply, so these are self-declared, and they determine the duty payable on clearance.
Under Regulation 4, you undertake to maintain accounts of receipt and removal of goods in digital form and furnish them digitally to the bond officer monthly, to inform the input-output norms and any revision, and to execute the bond in the specified format.
The bond is a triple duty bond under Section 59, in a sum equal to thrice the duty assessed, in the format at Annexure C of Circular No. 34/2019-Customs. No bank guarantee is required. An all-risk insurance policy including the deferred duty amount must be maintained.
Once submitted, the application is forwarded to the approving customs officer. Use the Reference ID to track progress in real time through the portal.
Where a customs officer raises a query, respond within the portal. A comment in the user comment box is mandatory for every response, so a substantive reply matters more than a rapid one.
The bond officer conducts a one-time physical verification of the premises and records findings on security, fire protection, the IT-enabled inventory management system, type of construction, and the area available for examination of goods.
Everything shown on your layout must exist and be usable on the day. Note that a fully enclosed structure is not mandated. Regulation 8 requires access control, secure storage, and adequate personnel, and some units operate without fully closed structures.
Antecedent verification of the applicant is conducted through the Directorate of Revenue Intelligence and the Directorate General of GST Intelligence, running in parallel.
Grant of licence may not be held up pending that verification. A file stalled on that ground alone is worth raising with the jurisdictional office rather than simply waiting.
When you MOOWR apply online, a user identified by PAN may apply for licences at multiple locations, with a separate ICEGATE ID created for each warehouse registration. Multiple licences may be held even under the same GSTIN.
Licence issuance commonly takes two to three months from a complete application. Once granted, the licence has no fixed validity and needs no renewal. It remains in force unless cancelled or surrendered.
At JPARKS INDIA, we register the Warehouse Licensee role, confirm the jurisdictional port code before filing, assemble and upload the document set, draft defensible input-output norms, execute the Section 59 bond in the correct format, and prepare the premises for verification. Having served 500+ importers and exporters since 2018, we get applications approved first time. Learn more about our MOOWR scheme services or book a free consultation.
On the ICEGATE 2.0 Warehouse Module, under Circular No. 28/2025-Customs effective 15 November 2025. The Invest India MOOWR portal no longer accepts applications.
Warehouse Licensee. Undertake fresh registration on the ICEGATE login page, enter your GSTIN, and validate mobile and email by OTP. An ICEGATE ID is generated once the proper officer registers the warehouse.
No. A single combined application covers both, with one point of approval. Where MOOWR is sought, the system auto-selects Section 65 and locks the other options.
No. A triple duty bond under Section 59, in the format at Annexure C of Circular No. 34/2019-Customs, is required. No bank guarantee accompanies it.
By Reference ID through the ICEGATE portal, in real time. Where the officer raises a query, respond within the portal, including the mandatory comment.
