Applying for a MOOWR licence
A MOOWR licence combines two permissions under the Customs Act 1962: a licence for a private bonded warehouse under Section 58, and permission under Section 65 to carry out manufacturing and other operations inside it.
Who can apply
Any existing or new unit in the Domestic Tariff Area, with a valid IEC and GST registration. There is no minimum investment, no turnover threshold and no export obligation.
What the premises need
- A bonded area secured and walled on all sides
- CCTV coverage of entry, exit and storage
- Fire safety and theft alarm systems
- Security on site round the clock
- A digital record of every movement of goods in and out
- A warehouse keeper who signs accounts and declarations for the licensee
Check your premises against each requirement
How the process runs
- Application to the jurisdictional Principal Commissioner or Commissioner of Customs, setting out the premises, the operations and the goods to be imported.
- Site verification by Customs.
- Execution of a General Bond, typically three times the duty deferment value, with a solvency certificate and insurance for the licence value.
- Grant of the licence and permission.
- Operations begin, with records kept from the first day.
What we do at this stage
We prepare and file the application, get the premises ready for inspection, handle the bond, and deal with the Commissionerate through to grant.