Import Process
MOOWR Import Procedure
Goods Arrival at Port
File Bill of Entry for Warehousing instead of Bill of Entry for Home Consumption
Documentation
Provide space certificate digitally signed by warehouse keeper and execute transit bond on ₹500 stamp paper with transit insurance
Transit to Warehouse
Transport goods directly from port to MOOWR unit with proper documentation
Re-warehousing Certification
Submit re-warehousing certificate to bond officer at import port within 30 days to confirm arrival and close transit bond
The import process under MOOWR differs significantly from regular imports. It begins with filing a Bill of Entry for Warehousing rather than for Home Consumption. A space certificate must confirm warehouse capacity, and a transit bond with insurance ensures safe transportation from port to warehouse.
Once goods arrive at the warehouse, a re-warehousing certificate must be submitted to the bond officer within 30 days. This certificate, digitally signed by the warehouse keeper, confirms receipt and enables the closure of the transit bond.
Clearance Process for Manufactured Goods
MOOWR Unit Production
Manufacturing using duty-deferred imported inputs
Clearance Decision
Choose between export or domestic market
Export Pathway
No duties on imported materials if finished goods are exported
Domestic Pathway
Pay proportionate duties on imported inputs plus GST on finished goods
When manufactured goods are ready for clearance from a MOOWR unit, two pathways are available. For exports, the scheme offers maximum benefits—all duties on imported raw materials are permanently exempted, and the finished goods can qualify for zero-rated GST, creating a highly competitive export proposition.
For domestic sales, the manufacturer must pay the proportionate import duties on the raw materials used plus applicable GST on the finished goods. This selective duty payment system optimizes cash flow while ensuring appropriate revenue collection.
Capital Goods Clearance Process
Export of Capital Goods
When capital goods imported under the MOOWR Scheme are exported from the facility:
1) No Basic Customs Duty is payable
2) IGST is completely exempted
3) Proper export documentation must be maintained
4) Export must be verified and certified by customs officials
Domestic Clearance of Capital Goods
When capital goods are cleared for domestic use or sale:
1) Full Basic Customs Duty becomes payable
2) Complete IGST must be paid
3) Duty is calculated on original import value
4) No depreciation benefit is allowed for duty calculation
5)Rates applicable on the date of clearance apply
The MOOWR Scheme offers significant flexibility for handling capital goods. The duty deferment can continue for the entire lifespan of the equipment as long as it remains within the bonded warehouse. This aspect is particularly valuable for capital-intensive industries, as it allows businesses to defer potentially substantial duty payments for many years.