MOOWR Scheme Online Application Extended Till October 2025
The CBIC has officially extended the facility for MOOWR Scheme online application via the Invest India portal till 31st October 2025. This scheme allows manufacturers to defer customs duty on imports used for export production or domestic clearance — a major relief for capital-intensive industries.
What is the MOOWR Scheme?
MOOWR stands for Manufacture and Other Operations in Warehouse Regulations, 2019. Under this scheme:
- No upfront customs duty is payable on imported goods (capital goods and inputs).
- Duty is deferred until goods are cleared for domestic consumption.
- No interest is charged during the deferment.
- If goods are exported, duty is completely waived.
This makes it especially attractive for manufacturing units, EoUs, and contract manufacturers.
CBIC Update: Validity of MOOWR Online Portal
As per the CBIC update dated 23rd July 2025, the online MOOWR filing system hosted on the Invest India portal will now be available till 31st October 2025.
Key Benefits of MOOWR Scheme
Here’s why the MOOWR Scheme continues to draw attention:
| Feature | Benefit for Businesses |
|---|---|
| Duty deferment | Improves cash flow, especially for CapEx-heavy sectors |
| Zero export duty | No customs duty if goods are exported |
| No export obligation | Unlike SEZs or Advance Authorisation |
| Flexibility | Ideal for both DTA and EOU units |
| Self-assessment mechanism | Reduces compliance time and paperwork |
Who Should Apply Under MOOWR?
You should consider applying if:
- You’re importing raw materials or capital goods regularly.
- You export part of your production.
- You’re running a warehouse or want to convert your premises into a bonded facility.
- You want to defer working capital blockage on customs duty.
Industries like electronics, pharma, engineering goods, automobile, and renewable energy have shown high adoption.
How to Apply Online for MOOWR Scheme?
Here’s a simple step-by-step:
- Create an account on Invest India.
- Select MOOWR Scheme under Bonded Manufacturing Services.
- Fill in details like:
- Company profile
- Factory/warehouse location
- Planned output and exports
- Upload required documents, including IEC, GST, PAN, and floor plan.
- CBIC officers may conduct physical verification or virtual interaction before issuing the license.
Legal Basis for MOOWR Scheme
- Regulation: Manufacture and Other Operations in Warehouse Regulations, 2019
- Statutory Backing: Sections 65 and 58 of the Customs Act, 1962
- CBIC Circulars:
- Circular No. 34/2020-Customs
- Circular No. 38/2020-Customs
- Latest Notification: Extension via CBIC update dated 23.07.2025
Expert Tip
If you’re already availing EPCG or Advance Authorization, you can still evaluate MOOWR — especially for imported capital goods. Unlike EPCG, there’s no export obligation and no time-bound compliance. Consult your tax advisor or Efiletax team to optimize your customs duty planning.
Final Thoughts
With the MOOWR Scheme online application extended till 31 October 2025, manufacturers have a golden window to set up a duty-deferred warehouse facility. For businesses juggling exports, working capital, and regulatory compliance, this scheme is a practical alternative to traditional incentive routes.
Need help with MOOWR registration?
Our experts at Efiletax can assist you in end-to-end application, documentation, and CBIC liaison.
FAQs on MOOWR Scheme Online Application
Q1. Is the MOOWR scheme applicable to service providers?
No, it is currently meant for manufacturing operations only.
Q2. Can MOOWR be availed along with GST exemptions?
Yes, there’s no restriction — but plan carefully to avoid credit blockage.
Q3. What is the typical processing time for approval?
Usually 15–30 working days, subject to complete documentation.
Q4. Is physical warehouse mandatory?
Yes, you must have a demarcated premises for bonded operations.
Summary:
Businesses can defer customs duty on imports used for manufacturing. Learn benefits, eligibility, and how to apply online with Efiletax.