Import now, pay duty only when goods enter India
MOOWR lets a manufacturing unit import raw materials and capital goods into a licensed bonded premises — usually your own factory — without paying import duty at the port. You manufacture there and pay import duty only on what is finally cleared into the Indian market.
Goods made in the unit and exported carry no import duty on the inputs used. The result: better cash flow, lower cost for exports and a simpler alternative to EOU or SEZ.
In one line
Import duty deferred → manufacture → export duty-free, or pay duty only on domestic sales.
Key benefits
Duty deferred
Import duty (BCD and IGST) deferred on inputs and capital goods.
Duty-free exports
No import duty on inputs used in exported goods.
Better cash flow
Working capital stays in the business, not blocked in duty.
No export obligation
No minimum export or value-addition requirement.
At your own factory
No need to relocate to a zone.
Domestic sales allowed
Sell in India on payment of applicable duty.
Is MOOWR right for you?
- Manufacturers importing raw materials or components
- Exporters using imported inputs
- Units planning large capital-goods imports
- Companies comparing EOU / SEZ options
- Businesses that want to defer IGST and improve cash flow
- Units doing repair, refurbishing or other operations on imported goods
₹1 crore machinery import
| Assessable value (CIF) | ₹1,00,00,000 |
| BCD @ 7.5% | ₹7,50,000 |
| SWS @ 10% of BCD | ₹75,000 |
| IGST @ 18% on (CIF + BCD + SWS = ₹1,08,25,000) | ₹19,48,500 |
| Total duty at the port | ₹27,73,500 |
Without MOOWR, about ₹27.7 lakh is paid at the port. Under MOOWR, it stays in your business until goods are cleared into India — and import duty is not payable at all on inputs used for exports.
Illustration only, using BCD 7.5% and IGST 18%. Actual duty depends on HS code, notifications and current rates.
MOOWR vs EOU vs SEZ
| Point | MOOWR | EOU | SEZ |
|---|---|---|---|
| Location | Anywhere, including your existing factory | Approved EOU premises | Inside a notified SEZ |
| Export obligation | None | Positive net foreign exchange required | Positive net foreign exchange required |
| Import duty | Deferred; payable only on domestic clearance | Exempt, subject to conditions | Exempt |
| Domestic sales | Allowed on payment of duty on inputs | Allowed within limits | Allowed on payment of duty |
| Setup effort | Licence and permission for your premises | Approval from development commissioner | Unit approval and move into zone |
Indicative comparison. We prepare a detailed comparison for your business during the free review.
How we get you MOOWR-ready
Feasibility review
Eligibility and duty saving worked out.
Premises readiness
Security, layout and records set up.
Online application
Section 58 licence and Section 65 permission applied for online.
Inspection
Bond officer visit and verification.
Bond
General bond executed.
Start operations
Import, manufacture, export or clear.
Ongoing compliance
Monthly returns, records and audits.
We handle the whole journey
- Feasibility and duty-saving calculation
- Application and documentation
- Bond and premises guidance
- Record-keeping and software setup
- Import clearance into the warehouse
- Monthly returns
- Job-work and domestic clearance
- Audits and de-bonding
Documents required
- Company incorporation documents
- IEC and GST registration
- Premises ownership / lease proof and layout plan
- List of goods with HS codes
- Manufacturing process note
- Authorised signatory details
MOOWR — frequently asked questions
Is a bank guarantee required under MOOWR?
Security requirements are decided under the bond and the applicable CBIC instructions for your case. We assess this during the feasibility review and prepare the bond accordingly.
Can I sell finished goods in India?
Yes. Goods can be cleared for home consumption on payment of the import duty on the warehoused inputs used, along with GST on the supply.
Is there a time limit for keeping goods in the warehouse?
For goods admitted to a Section 65 unit, warehousing generally continues until the goods are cleared. We confirm the current position for your goods at the time of application.
Can I send goods outside for job work?
Yes, goods can be sent for job work as permitted under the regulations, with records maintained for the movement.
What records must I keep?
Digital records of receipt, use, removal and job-work movement of goods, submitted to the bond officer in the prescribed monthly format.
How long does approval take?
It depends on the jurisdictional Commissionerate and premises inspection. With complete documents, we move the application quickly and follow up at every stage.
Can traders use MOOWR?
MOOWR is meant for manufacturing and other operations. Pure trading generally does not qualify; we check your activity during the review.
What happens if I want to close the unit?
Closure (de-bonding) requires clearing or exporting remaining goods with applicable duty and closing the bond. We manage the full de-bonding process.