Planning an import
Setting up a plant, expanding capacity or placing a significant machinery or raw-material order.
Plan my import strategy
Your next import could lock crores in customs duty.
Find out how much — before you import. MOOWR may help defer customs duty and protect working capital.
Calculate my MOOWR potentialMost people don't know their HS code. Type what you call the machine.
- ~₹
33 croreDuty deferred on capital goods - ₹
55 croreCustoms duty deferred, zero exports - ₹
55 croreDuty deferred on raw materials - 12–15%Project cost reduction
We design the import strategy before you invest.
We don't start after the goods arrive. We examine the imports, tariff treatment, manufacturing process and business model before money is committed.
Clarity before commitment
Turn complex customs rules into a practical decision your finance and plant teams can use.
Commercial first
Measure the cash-flow effect first, then decide whether MOOWR or another route fits better.
₹5 crore+
Importing at this scale?
Stop looking at customs duty as just a cost. Look at it as a cash-flow decision.
- 01
How much customs duty will I pay?
- 02
How much working capital will be locked?
- 03
Is there a better import structure for my business?
See what MOOWR could change for your business
Without the right structure
ImportPay customs dutyManufactureSell
Your money goes out before your factory generates revenue.
With MOOWR
ImportBondManufactureClearPay duty when applicable
Duty outflow can align more closely with the movement of goods and your business model, subject to applicable provisions.
Start from where you are
Already importing
Review your current imports, duty incidence, working-capital impact and available structures.
Review my current importsAlready on MOOWR
Review bonded inventory, records, returns, customs coordination and audit preparedness.
Review my complianceMOOWR is not the answer for every business.
That's why we don't start by selling you MOOWR. We start with the business and compare the available routes.
| Route | What it is assessed against |
|---|---|
| MOOWR | Manufacturing model, import profile, domestic clearances and exports |
| EPCG | Capital-goods imports and the export obligations attached to the route |
| Advance Authorisation | Inputs intended for export production and the related obligations |
| Other applicable routes | The tariff line, exemptions, origin and facts of the proposed import |
What is MOOWR worth to you?
A worked example — not a promise of a result.
- Annual imports
- ₹10 Cr
- Potential customs-duty exposure
- ₹2 Cr
That does not automatically mean the duty exposure is saved. The practical questions are how much cash can remain available, for how long, and what duty may be remitted on exports under the applicable provisions.
Inside this line, duty is held.
What MOOWR actually is
MOOWR is a customs scheme that lets a manufacturer bring raw materials and capital goods into a bonded section of its own factory with the customs duty deferred rather than paid at import.
Duty on capital goods stays deferred for as long as the goods remain in the warehouse, with no time limit and no interest.
When finished goods are cleared into the domestic market, the duty on the imported content becomes payable then — it is deferred, not waived.
When finished goods are exported, the duty on the imported inputs is remitted, so for the exported share it is a permanent saving.
01
Arrives at the port
Imported goods reach an Indian port. Normally the duty is paid here, before anything has been made.
02
Crosses into the bond
Under MOOWR, the goods move into a bonded area of your own factory. The duty is held, not paid.
03
Made into finished goods
You manufacture as normal. Duty stays deferred on inputs and capital goods, with no interest.
04
Two ways out
Export the output and the duty is remitted. Sell it in India and the duty is paid when the goods leave, without interest.
Work we've done
Duty deferred on capital goods
Customs duty deferred, zero exports
₹5 crore duty deferred for a manufacturer with no exports
Read the resultDuty deferred on raw materials
12 advance licences a year, eliminated
Read the resultFrom numbers to implementation
One team, from feasibility to ongoing compliance.
- 01
Calculate
Quantify your current customs-duty exposure.
- 02
Assess
Determine whether MOOWR makes commercial sense.
- 03
Compare
Evaluate MOOWR against other applicable import structures.
- 04
Design
Build the appropriate import and compliance framework.
- 05
Implement
Manage application, documentation and coordination.
- 06
Operate
Support ongoing MOOWR compliance.
- 07
Review
Review the structure as the business and import profile change.
Why Bizbrains?
We don't start with the scheme. We start with your business.
Led by CA Minal Mehta Buch
Co-Founder, Bizbrains Advisors
Customs, Foreign Trade Policy and import strategy
- 15+
- years of experience
- ₹1,000+ crore
- duty impact
- ₹5 Cr–₹7,000+ Cr
- project range
Verified 2026-10-10
Verified 2026-10-10
Verified 2026-10-10
Your next import deserves a strategy.
Don't wait for the Bill of Entry to discover the duty. Calculate the numbers before you commit the money.
Most people don't know their HS code. Type what you call the machine.
Message: “I am planning an import of ₹___ crore.”