Accurate Consultants is India’s dedicated MOOWR practice. We secure your licence, bond your manufacturing operation and keep you compliant, so working capital stays in your business, not with Customs.
Tell us about your operation. We’ll respond within one business day.
Five productised MOOWR engagements. Take the whole programme end-to-end, or pick the piece you need to strengthen in-house.
From assembly lines to bonded pharma plants, MOOWR reshapes the working capital of every import-heavy sector.
Duty on imports is deferred until goods leave the warehouse for the domestic market, no fixed warehousing period.
Inputs consumed in goods that are exported attract no customs duty at all, a clean saving, not a refund.
Unlike many deferment routes, MOOWR carries no interest on the duty held in abeyance.
Open to businesses of any size, no minimum turnover, net worth or capex gate to qualify.
Sell to the domestic market, export, or both, MOOWR imposes no mandatory export commitment.
No need for an SEZ or industrial zone, an existing or new facility at any location can be licensed.
Advice grounded in the Customs Act and CBIC circulars, signed by qualified professionals, essential for a subject this consequential.
One team from feasibility to monthly returns, no handoffs, no gaps, one point of ownership for the whole programme.
Wherever your plant is, we come to you. We travel for site inspections and handle jurisdictional liaison in person, across every major port and manufacturing hub in India.
We assess your imports, capital goods and export mix, then quantify the duty you will defer.
We prepare the bond, documentation and permissions and file with the jurisdictional customs office.
Your facility is bonded and systems configured so the first duty-deferred import can land.
Monthly returns, records and audit support keep the licence in good standing, month after month.
A quick read on where MOOWR wins. Explore the full decision hub for line-by-line comparisons.
| Parameter | MOOWR | SEZ | EOU | Advance Auth |
|---|---|---|---|---|
| Export obligation | None | Net positive FE | Yes | Yes |
| Location | Anywhere | Within SEZ | Designated | Anywhere |
| Duty on capital goods | Deferred | Exempt | Exempt | Not covered |
| Investment threshold | None | High | Yes | None |
We advise manufacturers right across India. The hubs below are simply where we are most active, wherever your facility sits, we can license, bond and support it.
MOOWR (Manufacturing and Other Operations in Warehouse Regulations, 2019) is a scheme under Section 65 of the Customs Act that lets you import raw materials and capital goods into a customs-bonded facility without paying customs duty upfront. Duty is deferred until the finished goods are cleared into the domestic market, and is waived entirely on inputs used in goods that are exported.
No. Unlike SEZ, EOU or Advance Authorisation, MOOWR carries no mandatory export obligation. You can sell entirely to the domestic market, export, or do both, the duty benefit applies either way.
No. MOOWR has no investment threshold, minimum turnover or net-worth requirement. Manufacturers of any size can apply.
For a well-prepared application, a live licence typically takes around 4 to 6 weeks from feasibility to approval, depending on your jurisdiction and documentation readiness.
Any premises in India can be licensed as a MOOWR bonded facility, an existing factory or a new site. There is no requirement to be inside an SEZ.
A MOOWR unit must maintain digital records of receipts, consumption and removals, file monthly returns and remain audit-ready. We handle this end to end.
We were paying duty on inputs months before a single unit shipped. Accurate restructured us into MOOWR in one quarter, the deferral alone freed up working capital we had written off as a cost of doing business.
“The audits used to keep me up at night. Their team handles the bond compliance end-to-end, we just run the plant now.”
“They mapped every HS code before we committed. No surprises at customs, no penalties. Exactly the rigour you want on a scheme like this.”
Share a few details and we will model your potential duty deferral, tell you honestly whether MOOWR fits, and map the path to a licence, at no cost.
MOOWR, Manufacturing and Other Operations in Warehouse Regulations, 2019, is a Government of India scheme under Section 65 of the Customs Act. It lets manufacturers defer customs duty on imported raw materials and capital goods, and pay no duty at all on inputs used in goods that are eventually exported.
In practice, the duty you would normally pay at the port stays as working capital in your business until finished goods are cleared for home consumption. No investment threshold, no export obligation, any warehouse in India.
Book a free, no-obligation consult. We will model your duty savings and tell you honestly whether MOOWR is the right structure, before you commit to anything.