Online Application for MOOWR Scheme Continues via Invest India Portal.

In a significant update aimed at ensuring continuity and user convenience, the Central Board of Indirect Taxes and Customs (CBIC) has withdrawn Circular No. 18/2025-Customs dated 22.07.2025, and announced the continued operation of the Invest India online portal for the MOOWR Scheme application process until 31st October 2025.

Background

The Manufacture and Other Operations in Warehouse (MOOWR) Scheme, governed under Section 58 and Section 65 of the Customs Act, 1962, enables duty deferment and warehousing benefits for manufacturing units in India.

Previously, Circular No. 18/2025 mandated submission of MOOWR applications via email to jurisdictional Commissionerates. However, taking into account operational ease and digital familiarity, CBIC has now revised this position.

Revised Instructions

As per the new update:

• Online Portal Extended
• The existing Invest India portal (https://www.investindia.gov.in/bonded-manufacturing) will remain operational for submission of MOOWR applications until 31st October, 2025.
• Jurisdictional Processing
• Applications submitted through the portal will continue to be processed by the jurisdictional Principal Commissioners / Commissioners of Customs, in line with the current legal provisions and instructions.
• New Digital System in Development
• A new electronic system for MOOWR application submission is currently under consideration.
• Detailed transition guidelines and timelines will be announced in due course.
• Withdrawal of Previous Circular
• The earlier Circular No. 18/2025-Customs dated 22.07.2025 is now withdrawn with immediate effect.
• Action for Stakeholders
• Continue to use the Invest India portal until 31st October 2025 for new and pending MOOWR applications.
• Stay alert for CBIC notifications regarding the rollout of the new digital system.
• Field formations have been directed to inform trade and industry associations and provide all necessary guidance to ensure seamless facilitation.

Notification Reference: Customs
Circular No. 19/2025- Customs
23 /07/2025