Operating model
The end-to-end MOOWR import flow
What happens between a vessel berthing at JNPT or Mundra and your finished goods leaving the bonded warehouse — explained step by step, with the statutory anchor for each move.
1. Goods arrive at gateway port
Pre-arrival document review: invoice, packing list, BL/AWB, COO, and supplier KYC. Classification and valuation pre-checks against your MOOWR HS-code matrix.
2. Warehouse Bill of Entry filed
Filed via ICEGATE under Section 46 r/w Section 60, flagged 'For Warehousing under Section 65', with bond reference and licence number. Duty assessed but deferred.
3. Transport-in-bond to plant
OTL-sealed container despatched under licensed Customs transit provider. Re-warehousing certificate raised on arrival; bonded stock register updated same day.
4. Receipt into bonded zone
Goods received in demarcated bonded area, weighed, photographed and stocked against BoE reference. ERP entry triggers downstream traceability.
5. Manufacture under bond
Inputs drawn against BoE references on a FIFO/specific-issue basis. Finished goods accumulated in bonded FG zone with BoE traceability preserved.
6. Onward dispatch
Export route: Shipping Bill flagged 'Ex-bond/MOOWR' with no duty payable. DTA route: Ex-bond Bill of Entry filed under Section 68; duty (BCD + IGST + cess) paid before removal — no interest applies under MOOWR.
Export route — duty extinguished
When finished goods made from imported inputs are exported, the deferred duty on those inputs stands permanently extinguished. The capital goods used in their manufacture remain in the unit on continuing duty deferment — no duty event is triggered on the capital goods by export of finished goods. The Shipping Bill is flagged as ex-bond and cross-referenced to the source warehouse BoE.
DTA route — duty crystallises
When goods are sold into the Domestic Tariff Area, an ex-bond Bill of Entry is filed under Section 68. Duty (BCD + IGST + applicable cess) is paid before removal — with no interest regardless of how long the goods stayed bonded — and IGST is then creditable in the buyer's GST chain.
FAQs
What type of Bill of Entry is filed for MOOWR imports?
A Warehouse Bill of Entry under Section 46 read with Section 60 of the Customs Act, 1962, accompanied by the bond reference and licence number. ICEGATE filing flags the consignment for movement into the Section 65 bonded warehouse.
Is duty paid at the port for MOOWR imports?
No. The Warehouse BoE assesses duty but defers payment under the bond. Duty becomes payable only on ex-bond clearance into the DTA, or stands waived if the finished goods are exported.
How are goods transported from the port to the MOOWR unit?
Under a transit / transport-in-bond regime — typically OTL (One Time Lock) sealed containers moving under licensed Customs transport providers, with arrival at the warehouse acknowledged via re-warehousing certificate.
Can a MOOWR unit also clear goods directly into DTA?
Yes. Goods can be imported into MOOWR and a portion ex-bonded directly into DTA on duty payment via an ex-bond Bill of Entry under Section 68. The remainder stays bonded for manufacture.