Renewables: solar and battery storage
Solar cell and module manufacturing and battery storage are among the fastest-growing import-heavy sectors in India. MOOWR works differently for each part of the value chain, and one part of it has been excluded.
Solar manufacturing
Cell, module and solar glass manufacturers import a large share of their inputs and most of their production equipment. That is where MOOWR works best: capital goods deferred with no time limit, inputs deferred until the finished goods are cleared, and duty remitted on whatever is exported.
Battery storage manufacturing
Units assembling battery packs and energy storage systems import cells, components and equipment. As a manufacturing operation, BESS assembly sits within the scheme in the ordinary way.
Grid-scale storage projects
Solar power generation projects
Goods imported for solar power generation projects that supply electricity have been excluded from warehousing under Section 65 since 17 December 2024, by Notification No. 86/2024-Customs.
If you already hold a licence for a generation project
Developers licensed before the exclusion need a considered route out. Exit involves the goods still held, the position on capital goods and the bond, and the order in which they are dealt with matters.
Sector duty incidence
Sector average — provisional
| Basic customs duty (BCD)7.5% of assessable value | ₹7.50 |
|---|---|
| Social welfare surcharge (SWS)10% of the BCD amount | ₹0.75 |
| AIDC0% of assessable value | ₹0.00 |
| IGST18% of value plus duties | ₹19.48 |
| Total incidence per ₹100 of assessable value | 27.7% |
Indicative only. Check your own tariff line on the ICEGATE customs duty calculator.
Tariff lines
Verified tariff lines for this sector are being prepared.
Look up the duty on what you import or talk to us about your sector.