MOOWR Scheme Registration — Duty Deferment for Manufacture in Bonded Warehouse
CargoMate provides end-to-end MOOWR registration and customs compliance support under Section 65 of the Customs Act. We assist with bond execution, bonded warehouse approval, production account maintenance, waste disposal compliance, DTA clearances, and ongoing customs compliance management, helping manufacturers defer customs duty and operate smoothly under the MOOWR scheme.
- Section 65 MOOWR warehouse registration with customs
- Customs bond or bank guarantee execution
- Duty deferment on all imported inputs and raw materials
- Monthly production accounts and periodic returns
- Factory stuffing and export permissions coordination
- DTA clearance with customs duty computation and payment
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What is the MOOWR Scheme Under Section 65?
MOOWR stands for Manufacture and Other Operations in Warehouse Regulations, operated under Section 65 of the Customs Act 1962. It allows manufacturing companies to import raw materials, components, and inputs into a bonded warehouse registered with customs and carry out manufacturing or processing operations without paying customs duty at the time of import.
The key advantage is duty deferment — not duty exemption. Customs duty on imported inputs is deferred until the finished goods are cleared for domestic sale (DTA clearance). If the finished goods are exported, the deferred duty is effectively waived — making MOOWR equivalent to duty-free import for export-oriented manufacturers. Companies using MOOWR avoid significant upfront customs duty payments, dramatically improving working capital efficiency.
Key Facts
MOOWR Registration — Section 65 Bonded Facility to DTA Clearance
We handle the complete MOOWR engagement — from eligibility assessment and Section 65 customs registration of your manufacturing facility, to bond execution, input import coordination, monthly production account maintenance, waste disposal permissions, factory stuffing for exports, and DTA clearance management with customs duty computation.
- MOOWR eligibility assessment — product, export proportion, and import volumes
- Section 65 bonded warehouse registration application with customs
- Customs bond execution — surety bond or bank guarantee
- MOOWR import coordination — duty-deferred clearance of inputs
- Monthly production account preparation and submission to customs
- Periodic waste disposal permission applications and approvals
- Factory stuffing permission for loading export consignments at factory
- DTA clearance Bill of Entry preparation with customs duty computation
- Annual MOOWR stock audit support and reconciliation
- Amendment for addition of new products or input categories
What We Offer
Different service options and categories available through CargoMate.
MOOWR Section 65 Registration
Registration of your manufacturing premises as a Section 65 bonded warehouse with the customs authority — the foundational step for all MOOWR benefits.
Bond Execution
Execution of surety bond or bank guarantee in favour of customs for the estimated duty value of imports — gives customs security for the deferred duty amount.
Monthly Production Accounts
Preparation and submission of monthly production accounts to customs showing quantities of inputs received, consumed in production, finished goods produced, waste generated, and closing stock.
Factory Stuffing Permission
Application for and coordination of permission to load export containers directly from your MOOWR facility — eliminates the need to first move goods to a CFS for stuffing.
Waste Disposal Permissions
Periodic applications to customs for permission to dispose of waste materials generated during MOOWR manufacturing operations, with customs supervision where required.
DTA Clearance Management
Preparation of DTA clearance Bills of Entry with correct customs duty computation for finished goods sold domestically — ensuring all deferred duty is correctly paid.
Our Process
A clear step-by-step approach from initial enquiry to final delivery.
Eligibility Assessment
We review your manufacturing activity, imported input categories, export proportion, and domestic sales mix to confirm MOOWR suitability and benefit calculation.
Section 65 Registration
Registration application is filed with customs authority at the relevant port showing your premises details, manufacturing process, and initial bond value.
Bond Execution
Surety bond or bank guarantee is executed with customs for an amount equivalent to the customs duty on the maximum expected imported inventory at any time.
Input Import Under MOOWR
We coordinate clearance of imported inputs under MOOWR — Bill of Entry filed with MOOWR endorsement, no duty paid at import stage.
Monthly Production Accounts
Every month, we prepare production accounts showing inputs received, consumed, finished goods produced, waste, and stock — filed with customs.
Export or DTA Clearance
For exports, goods are cleared duty-free with factory stuffing permission. For DTA sales, we prepare the DTA clearance Bill of Entry with duty.
Documents and Requirements
Export / Application Documents
- Section 65 Customs Registration Certificate
- Factory Licence or State Industrial Licence
- IEC Certificate of the Company
- GST Registration Certificate
- Detailed Layout Plan of Manufacturing Facility
- Process Flow Chart and List of Machinery
- Executed Surety Bond or Bank Guarantee
- Previous Customs Import Records (if any)
Import / Supporting Documents
- MOOWR Warehouse Registration Certificate from Customs
- Executed Customs Bond or Bank Guarantee Copy
- Monthly Production Account Statements — each month
- Input Goods Receipt and Consumption Registers
- Waste Disposal Permission Letters from Customs
- DTA Clearance Bills of Entry with Duty Payment
- Factory Stuffing Permission Letters for Exports
- Annual Stock Audit Report and Customs Verification Record
Coverage and Routes
MOOWR Services
Manufacturing Sectors
Export Destinations
Linked Export Incentives
Why Choose CargoMate?
Experienced, reliable, and focused on your specific requirements.
Working Capital Transformation
Eliminating upfront customs duty on imported inputs — which can be 7.5-25% of value — frees up significant working capital that would otherwise be blocked.
Export Duty Free
For export-oriented manufacturers, MOOWR is effectively duty-free import of inputs because deferred duty is never paid on goods that are exported.
Simpler than EOU
MOOWR does not require SIA registration, no minimum export obligation, no net foreign exchange calculation, and existing manufacturers can adopt MOOWR without restructuring.
DTA Flexibility
Unlike EOU schemes with restrictions on domestic sales, MOOWR allows unlimited domestic sales — just pay the deferred duty when you clear for DTA.
Monthly Compliance Support
We prepare monthly production accounts systematically ensuring customs compliance and clean records for annual stock audit.
EPCG Synergy
MOOWR and EPCG work together perfectly — EPCG for zero-duty capital goods import and MOOWR for zero-upfront-duty inputs. We manage both.
Industries We Work With
Common Questions
Clear answers about how CargoMate handles moowr scheme registration services.
Answers reflect general practice. Contact CargoMate for guidance specific to your requirements.
Ready to Move Forward?
Share your requirements with CargoMate Logistics. Our team will review and respond with expert guidance and a competitive quote.
- +91 99108 47721
- info@cargomatelogistics.in
- D-29, Mayur Vihar-1, Delhi - 110091