CBIC Extends Online Application for MOOWR Scheme

CBIC Extends Online Application for MOOWR Scheme

Issue: To ensure continuity and prevent disruption for applicants, the Central Board of Indirect Taxes and Customs (CBIC) decided to extend the operational period of the existing temporary online application facility for the MOOWR scheme, while a permanent CBIC-hosted module is finalized.

Facts:

• The Manufacture and Other Operations in Warehouse Regulations (MOOWR) Scheme (under Sections 58 and 65 of the Customs Act, 1962) allows duty-free import of capital goods and raw materials for manufacture and other operations in a bonded warehouse.
• The online application facility for this scheme was being temporarily hosted on the Invest India portal.
• The previous deadline for this temporary arrangement was October 31, 2025.
• CBIC is in the final stages of testing its own digital module for MOOWR applications.

Decision:

The CBIC issued a circular extending the operation of the existing online application facility for the MOOWR Scheme, hosted on the Invest India portal, up to November 15, 2025.

Key TakeDowns:

• Temporary Extension: The extension is a temporary working arrangement to cover the gap before the CBIC deploys its own permanent digital module.
• Application Processing: Applications submitted through the Invest India portal during this extended period will continue to be processed by the respective jurisdictional Principal Commissioners/Commissioners of Customs in accordance with existing legal provisions.
• Scheme Significance: The MOOWR Scheme is a key trade facilitation measure that provides working capital relief by allowing manufacturers to defer Customs duties until the goods are cleared for domestic consumption, or export them duty-free.