Manufacture and Other Operations in Warehouse is a Duty Deferment scheme launched by Central Board of Indirect Taxes and Customs under Section 65 of the Customs Act 1962, intended for the purposes of manufacture or carrying out other activities. The Scheme has been amended to simplify the Compliance by issue of Manufacture and Other Operations in Warehouse.

Scheme Features & Benefits:

• Any business desiring to conduct manufacturing or any other operations can apply under the scheme. Existing businesses can also apply.
• The capital goods and inputs can be sourced through imports, domestic market or even from SEZ/ FTWZ.
• The approval is given after antecedent verification, one-time verification of the site, and execution of bond with insurance policy.
• The scheme gives flexibility in sourcing capital goods as well as inputs.
• The goods produced under the scheme can be exported or cleared for the domestic market as per demand. No export obligation is prescribed.
• MOOWR is a duty deferment scheme and not a duty exemption scheme.
• Zero rate of tax on domestic inputs is allowed.
• MOOWR does not have a minimum investment requirement or restriction on its location.
• When fi¬nished goods are exported, no duty is payable on the imported inputs; zero rating of tax on domestic inputs.
• When sold to DTA, GST on ¬finished goods + import duties on the imported inputs are payable.
• Inputs and capital goods can be sourced from DTA with tax credit facility.