MOOWR for Plastic Processing
MOOWR Scheme — Plastic Processing Manufacturers
Plastic processing economics are dominated by the capital-goods bill — a single 4000T injection moulding machine lands at ₹6–10 Cr, a stretch blow line at ₹8–15 Cr, and a full extrusion plant easily crosses ₹40 Cr. Add imported moulds, hot-runner systems and tooling, and the customs duty exposure on capital goods alone routinely exceeds ₹15 Cr per expansion cycle. MOOWR defers BCD and IGST on this machinery and tooling for the life of the bonded factory. Resin and master-batch imports are covered too, but the headline MOOWR saving is on capital goods.
Typical imported inputs
- Injection moulding machines, 250T–4000T (HSN 8477) — BCD 7.5%, IGST 18%
- Stretch and extrusion blow moulding lines (HSN 8477) — BCD 7.5%, IGST 18%
- Pipe, profile and film extruders (HSN 8477) — BCD 7.5%, IGST 18%
- Moulds, dies, hot-runner systems, robots (HSN 8480, 8466, 8479) — BCD 7.5%, IGST 18%
- Auxiliary inputs — engineering plastics, master batches, additives — covered but secondary in the MOOWR economics
Duty profile
A plastic processor in expansion typically imports ₹40–60 Cr of capital machinery and ₹10–20 Cr of tooling per phase. At 7.5% BCD + 18% IGST, that's ₹13–20 Cr of customs duty deferred under MOOWR on the capital-goods side alone — released only on DTA clearance, waived on exports.
Worked example
| Capital machinery import (CIF) — presses, extruders, blow lines | ₹50 Cr |
| Imported moulds, hot-runners, tooling | ₹15 Cr |
| BCD @ 7.5% on capital goods | ₹4.9 Cr |
| IGST @ 18% (duty-loaded base) | ₹12.6 Cr |
| Capital-goods duty deferred under MOOWR | ₹17.5 Cr |
| Annual input-side duty additionally deferred | ~₹6–10 Cr |
Why MOOWR fits Plastic Processing
- High-tonnage injection moulding machines (Engel, Arburg, KraussMaffei, Sumitomo Demag, Husky) and blow lines (Sidel, Krones, Nissei ASB) sit in the bonded factory with BCD and IGST deferred for their full life.
- Imported moulds, hot-runner systems and tooling — often 20–30% of a programme's capex — qualify as capital goods under the same bond.
- Auxiliary equipment — Wittmann robotics, dryers, chillers, granulators — also covered.
- Resin and master-batch imports ride on the same bond, but the capital-goods saving is where MOOWR earns its keep for plastic processors.
Case snapshot
Representative capital-goods basket onboarded under MOOWR for plastic processors: Engel / Arburg / KraussMaffei / Sumitomo (SHI) Demag / Husky injection moulding machines, Nissei ASB / Sidel / Krones stretch blow moulding lines, Battenfeld-Cincinnati / KraussMaffei Berstorff pipe and profile extruders, Reifenhauser / W&H film extrusion, Kiefel / Illig thermoforming, Wittmann robotics, Mold-Masters / Husky hot-runner systems. Typical deferred customs liability on this machinery and tooling: ₹15–25 Cr per expansion phase.
FAQs
Which machines do plastic processors typically import under MOOWR?+
Injection moulding machines (Engel, Arburg, KraussMaffei, Sumitomo Demag, Husky, JSW, Nissei), stretch blow moulding (Sidel, Krones, Nissei ASB), extrusion blow moulding (Bekum, Kautex), pipe and profile extruders (Battenfeld-Cincinnati, KraussMaffei Berstorff), film extrusion (Reifenhauser, W&H), thermoforming (Kiefel, Illig), and downstream robotics and tooling (Wittmann, Mold-Masters).
Do imported moulds qualify as capital goods under MOOWR?+
Yes. Moulds, dies, jigs and fixtures imported for use in the bonded factory qualify as capital goods. BCD and IGST are deferred until disposal — effectively for the life of the tooling.
Model MOOWR on your plastic processing import basket
Send us your top-20 HSN codes, annual import volumes and DTA/export split. Receive a CFO-ready impact memo within 48 hours.