Industrial Incentives
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1 scheme

SEZ / EOU

Manufacture and Other Operations in Warehouse Regulations (MOOWR) Scheme

A central customs duty-deferment and bonded manufacturing scheme under the Customs Act, 1962. It allows businesses to import capital goods and raw materials without upfront payment of Basic Customs Duty (BCD), with duty liability deferred until domestic clearance or completely remitted upon export.

Incentive
100% deferment of Basic Customs Duty (BCD) on imported raw materials and capital goods; 100% duty remission on inputs used in exported products; perpetual license validity
Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of FinanceActive