Running a MOOWR unit day to day
Once licensed, the unit runs as a customs bonded warehouse inside your factory. The obligations are continuous, and most problems in MOOWR units start here rather than at the application.
What running a MOOWR unit involves
- Digital records of every receipt, every movement, the goods consumed in manufacture, and everything that leaves the premises.
- Monthly returns filed in the prescribed form.
- An ex-bond Bill of Entry for each domestic clearance, with duty paid on the imported content.
- A Shipping Bill for each export, on which duty on the imported inputs is remitted.
- Keeping the bond adequate as the value of goods held grows.
- Intimating changes to premises, operations or goods before they happen, not after.
Where it tends to go wrong
- Records that cannot reconcile what came in with what went out
- Returns filed late, or inconsistently from one month to the next
- Duty held in the warehouse quietly outgrowing the bond
- Goods moved or used outside what was permitted
- Waste and scrap left unaccounted for
None of these is dramatic on its own. Together, they are what an audit finds.
What we do at this stage
We set up the records and the monthly routine, check the reconciliation at intervals, and keep the bond and permissions in step with how the unit actually operates.