MOOWR, short for Manufacturing and Other Operations in Warehouse Regulations, lets a manufacturer bring in capital goods and raw materials without paying customs duty upfront, as long as the goods stay inside a licensed bonded warehouse until they're used in production. For manufacturers in and around Jaipur, this scheme can meaningfully improve cash flow, but the licensing and ongoing record-keeping requirements trip up a lot of businesses that try to set it up on their own. Brillianto Consultancy and Advisory LLP handles the full process for clients here, from the initial application through day-to-day compliance once the warehouse is operational.
Under a standard import, you pay customs duty at the port before goods even reach your factory. Under MOOWR, that duty payment is deferred until the finished product is either sold in the domestic market, at which point duty becomes payable, or exported, in which case the deferred duty is written off entirely. For a manufacturer with high-value machinery imports or continuous raw material inflows, this changes working capital requirements significantly. The catch is that everything moving in and out of the bonded warehouse has to be tracked precisely, because customs authorities can and do audit these records.
Preparing and filing the Section 58 and Section 65 applications needed to get your facility licensed as a bonded manufacturing warehouse.
Working with customs to get your manufacturing process and warehouse layout approved as required under the scheme.
Setting up the transaction-level tracking that customs expects for every item entering or leaving bond.
Calculating deferred duty liability on domestic sales and confirming duty write-off on exported goods.
Handling license renewals and any changes to warehouse premises, machinery, or product lines that need customs approval.
Representing clients when customs raises queries on warehouse records or conducts a physical verification.
MOOWR works best for manufacturers with meaningful capital equipment imports or continuous input material flows, electronics assembly units, auto component manufacturers, and textile or garment units running import-heavy production lines all fit this profile well. We've seen strong interest from units in Sitapura Industrial Area and the RIICO industrial belt around Jaipur, particularly manufacturers who previously paid duty upfront and are now looking to free up that capital for operations instead. It's a less obvious fit for businesses with minimal import content, since the compliance overhead of running a bonded warehouse isn't worth it if duty exposure is already low.
We look at your import volumes, product mix, and current duty outgo to confirm MOOWR actually makes financial sense for your operation.
We prepare and file the license applications, including the facility layout and process documentation customs requires.
We help set up the record-keeping process, whether that's an existing ERP adapted for bond tracking or a simpler system for smaller operations.
We coordinate with the jurisdictional customs office through inspection and final licensing.
Once operational, we manage duty computation, periodic returns, and any customs queries that come up.
Licensing is typically a fixed project fee covering the application, documentation and approval follow-up through to the license being issued. Ongoing compliance, duty computation, record maintenance support and periodic filings, is usually a monthly retainer sized to your transaction volume. We quote based on your actual import activity rather than a flat number that doesn't reflect the scale of your operation.
Customs expects item-level traceability from import to finished goods, and manual spreadsheets often fall apart under scrutiny. We help set up tracking that survives an audit before it becomes a problem.
Getting the deferred duty calculation wrong on DTA sales is one of the most common issues we see corrected after the fact, at a cost that could have been avoided with the right process from the start.
Customs wants a clear picture of the manufacturing process before approving a facility, and vague or incomplete submissions get sent back. We prepare this properly the first time.
Our team brings over 60 collective years of experience across customs, SEZ, DGFT and manufacturing compliance, which matters for a scheme like MOOWR where the license application and the ongoing audit exposure are both handled by the same regulatory authority. We've worked through both the setup and the compliance side of bonded manufacturing for clients across India, and we bring that same process to manufacturers in Jaipur.
If you're evaluating whether MOOWR fits your manufacturing setup, or already hold a license and need help with compliance, reach out and we'll walk through your specific situation.
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