The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, has announced the continuation of the online application facility for the MOOWR Scheme hosted on the Invest India portal until 15 November 2025. This decision, detailed in Circular No. 27/2025-Customs (F. No. 473102/2022-LC) dated 31 October 2025, extends the earlier deadline of 31 October 2025, providing industry and trade stakeholders additional time to file applications digitally.
Background: Understanding the MOOWR Scheme
The Manufacture and Other Operations in Warehouse Regulations (MOOWR), 2019, notified under Sections 58 and 65 of the Customs Act, 1962, is a flagship initiative aimed at promoting India as a global manufacturing and export hub. The scheme allows businesses to import goods without payment of customs duty, provided such goods are stored or used for manufacturing within bonded warehouses.
Key advantages of the MOOWR Scheme include:
- Deferred customs duty on imported capital goods, raw materials, or components until clearance for domestic consumption.
- Duty-free exports, enabling improved cash flow and global competitiveness.
- No export obligation, unlike other export-linked incentive schemes.
To facilitate a smooth application and approval process, the CBIC had earlier enabled an online filing system through the Invest India platform. This platform has streamlined the process for obtaining permissions under Section 58 (licensing of private bonded warehouses) and Section 65 (manufacturing and other operations in bonded warehouses) of the Customs Act.
Continuation of the Digital Application Facility
In July 2025, through Circular No. 19/2025-Customs, CBIC had extended the facility for submitting MOOWR applications via the Invest India portal until 31 October 2025. The latest circular now extends this facility up to 15 November 2025, allowing continued receipt and processing of applications through the same system.
According to the circular:
- The Invest India portal will remain operational for accepting applications under Sections 58 and 65 until the new deadline.
- Applications filed through this portal will continue to be processed by the jurisdictional Principal Commissioners or Commissioners of Customs as per the prevailing legal framework and CBIC instructions.
- The new CBIC-hosted digital module for MOOWR and MOOSWR applications is in the final stages of testing. CBIC has confirmed that detailed instructions regarding its deployment and operational timeline will be issued separately.
Implications for Trade and Industry
This extension reflects CBIC’s commitment to ensuring continuity of business operations and ease of doing business during the transition to its own digital module. For industry players and manufacturers operating under the MOOWR framework, this move ensures that there is no disruption in the application process during the migration to a new system.
CBIC has also instructed all field formations to inform trade and industry associations within their jurisdictions about the continuation of the online facility. This proactive communication will help ensure that stakeholders remain updated and can take timely advantage of the extended window.
Conclusion
By extending the operational period of the Invest India-hosted MOOWR application system, CBIC has once again demonstrated its industry-friendly and facilitative approach. The seamless transition to a CBIC-hosted digital platform is expected to further simplify compliance, reduce processing timelines, and strengthen India’s position as a manufacturing and export powerhouse.
As the MOOWR Scheme continues to gain traction among global and domestic investors, these digital reforms will play a crucial role in enhancing transparency, efficiency, and investor confidence in India’s customs administration.