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:
Begin by filling out the online application form on the Invest India Portal.
- Before starting the application, gather the following documents/information:
- PAN, IEC, MOA, Cancelled Cheque copies
- Lease deed/ownership proof document copy
- Directors’ details – name, address, Aadhar, DIN
- Factory layout copy
- Solvency certificate copy in the name of Commissioner of Custom’s
- Description and HS codes of inputs, intermediate, and final goods
- Proforma invoice copy of capital goods for import
- Insurance policy copy in the President of India’s name
- Details of unit – plot size, construction type, year of construction, etc.
- Security arrangement details at the plant
- CCTV system installation details at the plant
- Fire protection equipment details, along with burglar alarm system
- Ensure correct mention of the commissioner having jurisdiction over the proposed unit while submitting the online form. Invest India portal forwards the file to the relevant Commissionerate based on this information.
- Submission of 2 copies of the above set of documents along with 4-5 mandatory undertakings with the jurisdictional Customs office. The format of the undertakings is subjective and can change from officer to officer.
- The jurisdictional Customs authorities take 8-15 days to verify the submitted application. If everything is satisfactory, the Customs Superintendent conducts a physical verification visit to the proposed premises.
- The purpose of the visit is to ensure the safety and security of duty-free goods storage. The Superintendent checks all aspects that might affect security thoroughly.
- A verification report is prepared and submitted by the Superintendent to the office of the Commissioner of Customs, informing whether the proposed premises is eligible for MOOWR registration.
- After receiving the verification report recommending MOOWR unit, the Commissioner’s office scrutinizes the entire application. If all documents are in order, a MOOWR license is issued to the unit.
- Upon MOOWR license issuance, a warehouse code is generated by the jurisdictional Customs officer. This code allows the MOOWR unit to file the bill of entry for warehousing at the port of import to defer/save import duties, including IGST.
- After obtaining the MOOWR license and warehouse code, the unit must submit a general bond to the authorities. The bond amount is always three times the solvency certificate amount.
