The Central Board of Indirect Taxes and Customs (CBIC) has issued the circular for Continuation of online application facility under Manufacture and Other Operations in Warehouse Regulations (MOOWR Scheme) – hosted on Invest India portal.
The Board has relied on theCircular No. 19/2025-Customs dated 23.07.2025 regarding continuation of the online application facility hosted on Invest India up to 31.10.2025.
In continuation of the working arrangement. It has been decided that the existing online lacility hosted by Invest India shall continue to remain operational up to 15th November. 2025, for receipt of applications under section 58 and section 65 of the Customs Act, 1962.
Applications submitted through Invest India portal may continue to be processed by the jurisdictional Principal Commissioners/Commissioners of Customs in accordance with extant legal provisions and instructions.
A CBlC-hosted digital module for submission of MOOWR/MOOSWR applications is under final stages of testing; detailed instructions regarding the timeline and deployment shall be issued separately.
What is the MOOWR Scheme?
The MOOWR Scheme (Manufacture and Other Operations in Warehouse Regulations) is a duty deferment initiative by the Indian government that allows manufacturers to import raw materials and capital goods without paying customs duties upfront. These operations are carried out in a customs-bonded warehouse, with duties paid only when the finished goods are cleared for domestic sale. If the final products are exported, the deferred duties are entirely waived.
Circular Details
Circular No. 27 /2025-Customs
Date: 31/10/2025
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