The MOOWR (Manufacturing and Other Operations in Warehoused Goods Regulations) scheme streamlines the import process for manufacturing by deferring duties. Here’s a concise overview of the application process:

The Manufacture and Other Operations in Warehouse Regulations (MOOWR) Scheme is a significant initiative introduced by the Central Board of Indirect Taxes and Customs (CBIC). Its primary objective is facilitating manufacturing and other operational activities within bonded warehouses. Let’s delve into the details of this scheme:

The MOOWR (Manufacture and Other Operations in Warehouse Regulations) scheme and the EPCG (Export Promotion Capital Goods) scheme are both designed to support businesses involved in manufacturing and exporting, but they cater to different needs and offer distinct advantages. This document explores why the MOOWR scheme was introduced despite the existence of the EPCG scheme, highlighting their key differences and complementary aspects.