CBIC Extends Online MOOWR Application Facility via Invest India Portal

“Indirect Tax I Indirect Tax Litigation I Customs & FTP I Central Licensing I Arbitration I Advisory”

Dated: 24.07.2025

CBIC Extends Online MOOWR Application Facility via Invest India Portal

The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 19/2025-Customs dated 23rd July 2025, extending the use of the Invest India portal for applications under the MOOWR Scheme (Manufacture and Other Operations in Warehouse Regulations, 2019).

Background: The MOOWR Scheme and Digital Submission

The MOOWR Scheme under Sections 58 and 65 of the Customs Act, 1962, allows manufacturers to import goods without payment of duty for use in warehousing operations. To streamline application processes, the CBIC had earlier facilitated online application submissions through the Invest India platform.

However, Circular No. 18/2025-Customs, issued just a day earlier, had directed applicants to submit applications via email to jurisdictional Customs Commissionerates, sparking concerns over ease and efficiency.

Key Update: Continuation of the Online System

Recognizing the need for user familiarity and uninterrupted access, CBIC has now decided:

The Invest India portal (https://www.investindia.gov.in/bonded-manufacturing) will continue to accept applications for MOOWR operations until 31st October 2025.
This includes applications under both:
- Section 58 (licensing of private bonded warehouses)
- Section 65 (permission for manufacturing and other operations in a bonded warehouse)

The decision is a working arrangement to prevent disruption for industry users and trade associations during the digital transition phase.

What Changes Now?

Circular No. 18/2025-Customs is withdrawn with immediate effect.
Applicants should continue using the existing digital facility via Invest India until the new electronic system is launched.
Jurisdictional Customs authorities will process the applications in accordance with existing legal provisions and instructions.

Upcoming Changes Ahead

CBIC also notes that a new digital model for MOOWR application submission is in the pipeline. The transition will be backed by detailed instructions regarding:

Platform specifications
Timeline for shift
Operational guidelines

Advisory to Field Formations

All Customs formations have been directed to:

Inform local trade bodies and industrial associations promptly.
Offer necessary support to ensure a seamless continuation of the scheme’s benefits through the digital portal.

Conclusion

This circular reinforces CBIC’s commitment to digital facilitation and minimal disruption in trade operations. Importers and manufacturers intending to avail benefits under the MOOWR scheme can continue using the existing portal for application submissions till 31st October 2025, ensuring continuity and ease of doing business.

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

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