MOOWR Scheme Services | Comprehensive Duty Deferment Solutions

List of Services

AFLEO Consultants
DGFT Regional office

IEC and its modification/Yearly Update/IEC Surrender.
Revoke IEC from DEL, Suspension, Cancellation etc / Merger/Demerger of IEC’s.
DGFT Identity card.
Advance License - Issuance and Redemptions
Export Promotion Capital Goods (EPCG) License - Issuance and Redemptions
Duty-Free Import Authorization (DFIA)
Remission of duties or Taxes on Export Product (RoDTEP)
Merchandise Export from India Scheme (MEIS).
Services Export from India Scheme (SEIS).
Rebate of State and Central Taxes and Levies (RoSCTL)
Transport and Marketing Assistance (TMA)
Certificates of origin (COO) - SAPTA, APTA, ISLFTA, GSTP, India-Dubai CEPA etc.
Import Monitoring System - (Steel Import Monitoring System, Coal Import Monitoring System,Copper/Aluminium Import Monitoring System, Chip Import Monitoring System)
Deemed Export Benefits – Apply for Refund of TED/DBK/Brand rate Fixation.
Star Export House Certificate.
Free Sale & Commerce Certificate, End User Certificate.
Enforcement cum Adjudication Proceedings at RA Mumbai.
E-RCMC Certificate from DGFT – APEDA, FIEO, EEPC, PHARMEXCIL, CHEMEXCIL ETC.
Gems & Jewelry Schemes.
Application for Interest Equalization Scheme.
REX Registration.
Abeyance Cases for IEC’s in DEL.
FREE SALE AND COMMERCE CERTIFICATE.
END USER CERTIFICATE.

DGFT HQ, New Delhi

Norms Fixation - Handling 25+ Norms Fixation cases every month across various Product groups. (Engineering, Pharmaceutical, Chemical, Textiles & Leather, Plastic & Rubber, Food, Sports & Misc. products)
Policy Relaxation Committee (PRC Matters) - Proudly representing 20+ cases every month.
EPCG Committee Approvals - Handling 10+ complex cases every month.
Permission for Restricted/Negative list of Import Items & Export Items - Experience in Handling 100+ cases till date.
Registration Certificates for Export & Import Items.
SCOMET Licenses.
TRQ (Tariff Rate Quotas)
Appeal Matters under FTP.

Custom Related Services

AA/EPCG/DFIA License Registration.
Bond & Bank Guarantee (BG) Cancellation of EPCG/Advance License.
ICEGATE Registration.
Refund under Section 74.
Pending Duty Drawback from Customs.
Factory stuffing– Self-sealing permission. [FSP]
Pending IGST Refund from Customs.
Removal of IEC from Alert list of Customs.
GST Services – Refund of ITC from GST.
Authorized Economic Operator (AEO T1, T2 & T3) certification.
Reply & Follow-up of Customs Notices if any.
GST Services – Refund of GST for Service Exporters.
AD Code/IFSC Registration.
SIIB Matters (Special Investigation and Intelligence Branch)
SVB Matters.
Registration Procedures for First time Importers/ Exporters
DPD/DPE Registration.

Other Certification:

All Types of Digital Signature Certificates.
Health Certificate for Export Products
EPR Certification for Producers, Importers and Brand owners.
Phytosanitory Certificate.
BIS Certification.
Banking & RBI related liaison for Exporters & Importers.

AFLEO logistics

Sea Cargo Consolidation – Import & Export
Sea Freight Forwarding - Import & Export
Air freight - Import & Export
Land freight
Warehousing
Customs clearance
Insurance

AFLEO Global

Buying of scrips - MEIS / SEIS / RoDTEP / RoSCTL / DFIA
Selling of scrips - MEIS / SEIS / RoDTEP / RoSCTL / DFIA

Find our brochure for more details:

Download Pdf

Overview

Afleo is an expert in offering turnkey solutions for companies that wish to avail the benefits of the MOOWR Scheme. Whether you are an exporter or a domestic producer, our expertise guarantees you get the best out of this duty deferment scheme while remaining in compliance.

The MOOWR scheme benefits companies by improving cash flow as it defers customs duties so that they can invest in business again. Further, it wipes out the burden of prompt duty payments, which makes it extremely appealing for manufacturers in search of long-term financial viability.

What is MOOWR Scheme?

The MOOWR Scheme or the Scheme for Manufacturing and Other Operations in a Warehouse is a deferment scheme for customs duty initiated by the Indian government to promote manufacturing and exports. It enables enterprises to postpone customs duty on imported raw materials and capital goods, resulting in considerable cost reduction and flexibility. This scheme is particularly useful for businesses that use imported inputs for manufacture.

Features of the MOOWR Scheme:

Exemption of customs duty (BCD + IGST) on raw materials imported for exports, which lowers costs substantially.
Payment of duty on raw materials utilized in domestic sales deferred, with payment to be made only at the time of removal and without interest.
Exemption of capital goods from duty (depreciation not permissible), facilitating ease of investment in infrastructure by companies.
No export commitment, in contrast to SEZ and EOU schemes, which leaves room to supply both domestic and overseas markets.
Indefinite warehousing duration without obligation to fulfill export commitment.
Better management of cash flows, which allows businesses to re-invest in business operations before payment of duty, alleviating financial pressures.
Less compliance requirement, hence making it easier for business firms to conduct operations compared to other duty-free schemes.

MOOWR Scheme Advantages & Disadvantages

Advantages:

Deferment of Duty – Pay duty only when the goods are unloaded for sale within the country, enhancing liquidity.
No Geographic Limitations – Any unit in India can be a MOOWR unit, ensuring higher accessibility.
No Export Commitment – A perfect option for companies dealing in both domestic and foreign markets.
Smooth Warehousing – No time limit for storage, enabling firms to manage their production calendar systematically.
Flexibility for Manufacturers – Companies with uncertain export demand can still access duty benefits without export commitment.
Investment Promotion – With capital goods exemption, firms can invest in improved technology and machinery without the burden of immediate duty.
H3:Drawbacks:
No Duty Drawback or RoDTEP benefit to exporters, reducing further incentives.
No depreciation relief on capital goods, affecting tax savings.
Removal of IGST exemption under Section 65A (Finance Bill 2023), impacting businesses that used this exemption to reduce costs.
Operational inconvenience of filing Ex-bond Bill of Entries, involving additional paperwork for businesses.
Unclear procedures, involving specialized advice to understand compliance and sidestep penalties.

Comparison with Other Duty Deferment Schemes (SEZ, EOU, EPCG, etc.)

MOOWR Scheme is distinct from other duty deferment schemes in the following aspects:

Feature	MOOWR	SEZ	EOU	EPCG
Duty Payment	Deferred until removal for domestic sales	Exempted for exports	Exempted for exports	Exempted subject to export obligations
Export Obligation	No	Yes	Yes	Yes
Geographical Restrictions	None	Must be in an SEZ	Must be an EOU unit	None
Depreciation on Capital Goods	Not allowed	Allowed	Allowed	Allowed
Ideal for	Businesses with both domestic & export sales	Exporters	100% export businesses	Capital goods importers with strong export focus

Key Takeaway – MOOWR is more flexible than SEZ, EOU, or EPCG since it does not involve an export obligation, which makes it suitable for firms with high domestic sales in addition to exports.

Procedure to Avail MOOWR Scheme

To avail the MOOWR Scheme, businesses need to adhere to a systematic application process:

1. Eligibility Assessment – Knowing whether your business is eligible for MOOWR according to its manufacturing and import needs.

2. Filing of Application – Filing of MOOWR registration with the Customs Department to ensure proper documentation as required.

3. Warehouse Registration – Section 65 approval of bonded warehouse to enable deferral of duties by businesses.

4. Execution of Bond & Security – Filing necessary bonds and securities with customs to ensure compliance with scheme conditions.

5. Customs Approval & Licensing – Obtaining the last approval from customs to commence operations under the MOOWR scheme.

6. Ongoing Compliance & Reporting – Keeping records and meeting periodic reporting obligations to customs authorities.

Required Documents

In order to apply for the MOOWR Scheme, the following documents are usually required:

Business Registration Certificate
GST Registration
Import Export Code (IEC)
Manufacturing premises details
Inventory records of imported items
Financial statements and tax returns
Bond and security information

Recent Updates in MOOWR Regulations

The MOOWR Scheme has witnessed numerous regulatory updates in sync with changing trade policies. Some of the recent modifications include:

Increased digital compliance for MOOWR units by mandating the filing of electronic records of stock and duty payments.
Streamlining Ex-Bond Bill of Entry filing to minimize operational impediments and enhance efficiency.
More discretion to Customs authorities in the monitoring of MOOWR units to maintain duty deferment conditions.
Clarifications regarding the warehousing period to avoid abuse and transparency in stock movement.

How We Assist You

At Afleo, we demystify the intricacies of the MOOWR Scheme with our export-import solution expertise. Our services are:

Eligibility Analysis – Evaluating your business model and recommending the appropriateness of MOOWR.
End-to-End Application Support – Support in documentation and filing for MOOWR registration.
Regulatory Compliance – Support to remain in compliance with customs procedures and legal processes.
Customs & Banking Liaison – Coordination with customs departments, DGFT, and banks to complete smooth approvals.
Post-Approval Support – Regular support for warehousing, duty payments, audits, and renewals.

FAQ's

What is the MOOWR Scheme and why was it introduced?

The MOOWR Scheme is a duty deferment scheme that enables businesses to store imported raw materials and capital goods in a bonded warehouse without paying immediate customs duty. It was introduced to promote manufacturing, encourage exports, and provide liquidity benefits to businesses.

How is MOOWR different from SEZ, EOU, and Advance Authorization?

In contrast to SEZ and EOU, MOOWR does not have an export obligation, thus rendering it more accommodating for businesses with a domestic sales orientation. Advance Authorization and EPCG demand that companies satisfy stringent export requirements, while MOOWR supports duty deferment without the imposition of such requirements.

Is any business eligible to take advantage of the MOOWR Scheme?

Yes, any manufacturing or trading unit that has dealings in imported raw materials and capital goods can apply for the MOOWR Scheme.

What if I do not export under the MOOWR Scheme?

No export obligation is applicable under MOOWR. In case you utilize the imported goods for sale in the domestic market, you need to pay only the applicable customs duties at the time of removal from the warehouse.

Is there any time limit for warehousing under the MOOWR Scheme?

No, companies can store goods any number of times without any limitation in the bonded warehouse.