“Indirect Tax I Indirect Tax Litigation I Customs & FTP I Central Licensing I Arbitration I Advisory”
Dated: 23.07.2025
CBIC Withdraws Online MOOWR Application Facility via Invest India Portal
The CBIC has issued Circular No. 18/2025-Customs informing trade and customs field formations about an important procedural change under the Manufacture and Other Operations in Warehouse Regulations (MOOWR) Scheme. As per the update, the digitized application facility on the Invest India microsite for MOOWR applications is no longer available.
This move now mandates applicants to directly submit their applications to the jurisdictional Customs Commissioner in the prescribed physical format, marking a significant shift from the earlier online process.
Background on the MOOWR Scheme
The MOOWR Scheme, launched under Section 65 of the Customs Act, 1962, is a flagship warehousing and manufacturing initiative offering:
- Duty deferment on imported inputs,
- No interest liability on warehoused goods,
- Flexible manufacturing operations in bonded premises,
- Simplified procedures and fewer compliance burdens.
Previously, CBIC through Circular No. 34/2019-Customs dated 01.10.2019, had introduced a digitized application portal hosted by Invest India for submitting applications under the scheme.
Latest Procedural Update
Withdrawal of Online Application Facility
According to Circular No. 18/2025-Customs, the online submission of applications through the Invest India portal (https://www.investindia.gov.in/bonded-manufacturing) has been discontinued.
As communicated by Invest India, the digitized MOOWR application form hosted on the microsite is no longer available for use.
Revised Mode of Application Submission
Applicants seeking:
- A License under Section 58 (Customs bonded warehouse), and
- Permission under Section 65 (Manufacture/other operations in a bonded warehouse)
are now required to:
- Submit the prescribed physical application form,
- Attach all necessary supporting documents,
- Directly approach the jurisdictional Principal Commissioner/Commissioner of Customs for processing.
For Field Formations and Trade
- Customs field formations are advised to guide the trade and stakeholders accordingly.
- Any prior reference to the online application process on the Invest India portal should now be treated as obsolete.
Implications for Stakeholders
For Importers, Manufacturers, and Investors:
- Applications must now be filed offline, potentially increasing documentation time and lead periods.
- Investors exploring the scheme will need to approach Customs authorities directly for facilitation and licensing.
For CBIC Field Officers:
- Greater responsibility to ensure accurate and timely processing of manually submitted applications.
- May require renewed trade outreach to assist companies unfamiliar with the new (offline) process.
Reference Links
- MOOWR Scheme (Invest India Information Page)
- Customs Act, 1962 – Section 58 & Section 65
- Circular No. 34/2019-Customs dated 01.10.2019
- Circular No. 18/2025-Customs dated 22.07.2025
Conclusion
The discontinuation of the digitized application system for the MOOWR Scheme is a procedural shift that demands attention from businesses and stakeholders. While it temporarily moves away from digital convenience, the core benefits of the MOOWR scheme remain intact.
Businesses seeking to leverage duty deferment and bonded manufacturing advantages must now re-engage with the traditional application route via jurisdictional Customs offices.
In case you face any issues related to Indirect Tax-Customs, GST, Foreign Trade Policy (FTP), Arbitration matters and Central Licensing and related advisory matters in India then please feel free to get in touch with SJ EXIM Services.
We offer Legal advice and litigation support in matters related to Indirect Tax-Customs, FTP, other Indirect Tax matters & Arbitration law, all sorts of Central licensing and related matters. Come and explore the new way of doing business with us!
Source: CBIC, Ministry of Finance, Govt. of India
Handy Download:
Connect with us for more-
@ Team S J EXIM SERVICES, New Delhi, IN
CP: Ms. Shubhra Jha, Founder
Tel: +91-11-4999 2707 I +91-9999005693
Web: www.sjexim.services
EMAIL: operations@sjexim.services I shubhra@sjexim.services
Facebook: www.facebook.com/sjeximservices
LinkedIn: https://www.linkedin.com/company/90794255/admin/feed/posts/
YouTube: https://www.youtube.com/@sjeximIndia
Subscribe our WhatsApp Channel: https://whatsapp.com/channel/0029VaTxDT8JZg4CHEOSoK47
Subscribe our Telegram Channel: https://t.me/sjeximindia








Leave a Reply