Manufacture and Other Operations Warehouse Regulations
(MOOWR)
Manufacture and Other Operations Warehouse Regulations
Allows the importers to import the raw materials and capital goods without payment of duties
of customs and IGST. Most striking and interesting aspect of the scheme is the MOOWR scheme
is delinked to the quantum/ obligation of exports and the benefit is also extended to the
importers who import the goods for sale in the domestic market.