Learn the complete procedure for changing the Warehouse Keeper under the MOOWR scheme. This detailed guide by DP Jadhav & Co. explains the legal framework, documentation, Customs intimation process, and best practices for smooth and compliant transition in MOOWR-registered manufacturing units.

The Manufacture and Other Operations in Warehouse Regulations, 2019 (MOOWR) allows companies to import capital goods, raw materials, and consumables without upfront customs duty. Duties are deferred until domestic clearance , and exports enjoy 100% exemption . No. There is no export obligation under MOOWR. Goods can be sold in the domestic market, with duties payable only at the time of clearance. This flexibility makes it attractive for both exporters and domestic sellers.