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MOOWR,2019, Customs - Import - Export - Customs - SEZ

Issue Id: - 117202
Dated: 3-5-2021
By:- Priyesh Mamnani

  • Contents

Below are some of the issues in relation to MOOWR, 2019

Q1. What are the transactions covered in this regulations?

Q2. Is it possible to declare only one section of the factory a bonded warehouse? More importantly – can we pick and choose? For example, can we say that bonded warehouse system will be used for capital goods but not for the trade goods and other daily operations?

Q3. What is the investors liability or commitments in this regulation?

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Posts / Replies

Showing Replies 1 to 3 of 3 Records

1 Dated: 3-5-2021

Sh.Priyesh Mamnani Ji,

Query-wise reply is as under :-

(1) Yes.

(2) Yes. Answers are contained in Circular No.484/03/2015-LC(pt.) dated 27.10.20 read with Notification No.75/20-CUS(NT) dated 17.8.20, 36/20-Cus dated 17.8.20. Also read Sections 58 A and 65 of the Customs Act.

(3) GST has to be paid on manufactured goods. More details are available in above Notifications and circular.

After going through above, if you still have any doubt, post your query here.

2 Dated: 5-5-2021
By:- Priyesh Mamnani

I am importing capital goods and raw materials from outside India and both capital goods and raw materials are part of my manufacturing process. Is it possible that I take MOOWR benefits only for capital goods and not for raw materials or I have to include raw materials also?

3 Dated: 5-5-2021

You have posted your cross query without going through Board's circulars and notifications

Benefits are available for both capital goods and inputs. Go through Board's circular mentioned in my reply and then post query, if any doubt. FAQs are available in Board's circular.

I am of the view that you are a qualified person (it appears from drafting of your query) and you have to go through all circulars and notifications mentioned above in your own interest.


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